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Regulatory and payroll changes across NEO's 41 supported jurisdictions, curated and summarized by the NEO Compliance team. Filter by country, region, or topic to find what matters to you.
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Austria
Austria raises corporate income tax low-taxation threshold to 15% and introduces new motor vehicle registration tax reimbursement option effective 2026
Effective January 1, 2026, Austria increased the low-taxation threshold for corporate income tax purposes from 10% to 15% for interest and royalty expense deductibility, and from 12.5% to…
Income Tax Effective Jan 1, 2026 -
Austria
Austria raises minimum salary threshold to EUR 8,085/month for posted workers and EU Blue Card holders effective January 1, 2026
Effective January 1, 2026, Austria increased the minimum gross monthly salary threshold from EUR 7,740 to EUR 8,085 under the Wage and Social Dumping Combating Act (LSD-BG). This…
Visa & Immigration Effective Jan 1, 2026 -
Austria
Austria implements 2026 tax changes: commuter allowance increases to EUR 6/km, EV charging reimbursement shifts to actual costs, and family benefit indexing suspended
Effective January 1, 2026, Austria increases the annual commuter allowance (Pendlereuro) from EUR 2 to EUR 6 per kilometer. The flat-rate EUR 30 reimbursement for charging company electric…
Income Tax Effective Jan 1, 2026 -
Austria
Austria reduces GmbH minimum corporate income tax to EUR 500 annually and implements Pillar Two minimum tax rules effective January 1, 2024
Austria reduced the minimum corporate income tax for limited liability companies (GmbH) from EUR 1,750 to EUR 500 annually (EUR 125 per quarter), effective January 1, 2024. Simultaneously,…
Income Tax Effective Jan 1, 2024
