Reduction of assessment rates for the contribution to the Austrian Economic Chambers (KU) as of 1 January 2024

eduction of assessment rates
  • Blog
  • 2 minute read
  • 21 Mar 2024

The Austrian Federal Economic Chamber (WKÖ) has reduced the assessment rates for the contribution to the Austrian Economic Chambers as of 1 January 2024.

New assessment rates KU1 pursuant to section 122 para. 1 Austrian Economic Chambers Act (WKG)

Thresholds Assessment rates  
Parts of the assessment base below € 3 million 0.28 %  
Parts of the assessment base between € 3 million and € 32.5 million 0.2660 %  
Parts of the assessment base above € 32.5 million 0.2464 %  

New assessment rates KU1 pursuant to section 122 para. 3 WKG (special regulation for credit institutions and insurance companies)

Threshold Assessment rates  
Parts of the assessment base below € 24 million 0.036 %  
Parts of the assessment base between € 24 million and € 260 million 0.0342 %  
Parts of the assessment base above € 260 million 0.03168 %  

New assessment rates KU2

The assessment rates of KU2 were reduced for Lower Austria (previously 0.24%), Salzburg (previously 0.25%), Vorarlberg (previously 0.23%) as well as for the WKÖ (previously 0.14%):

Economic Chamber KU2 assessment rates 2024 Total (share WKÖ + regional chamber)
Vienna 0.24 % 0.36 %
Lower Austria 0.23 % 0.35 %
Upper Austria 0.20 % 0.32 %
Salzburg 0.24 % 0,36%
Tyrol 0,27% 0,39%
Vorarlberg 0,21% 0,33%
Carinthia 0,25% 0,37%
Styria 0,22% 0,34%
Burgenland 0,28% 0,40%
WKÖ 0,12%  

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