Corporate Tax Comparison

Austria vs Philippines

Compare Austria and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Austria: 3/24/2026 · Philippines: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Austria

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Philippines: 4/06/2026

Corporate Income Tax (CIT)

Austria

Philippines

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

25%

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Austria

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Value-Added Tax (VAT)

Austria

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Philippines

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Austria

Philippines

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

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