Advertising tax or digital tax? What Austria charges on ads

Short answer: Austria taxes advertising twice over, each at 5 %, but never the same ad twice. The advertising tax (Werbeabgabe) covers print, radio, TV and ads on surfaces and spaces, which includes screens. The digital tax (Digitalsteuer) covers online ads, and only for groups with at least €750 million global revenue and €25 million Austrian online ad revenue. Whatever pays Werbeabgabe is exempt from the digital tax.

If you run a business in Vienna and compare Instagram, Google and a screen down the street, you will see 5 % extra on some invoices and not on others. Here is which levy applies to what, who owes it, and what it means for your budget. Status: October 2026. Not tax advice.

Which levies apply to advertising in Austria?

The advertising tax is calculated on the net fee for the ad, excluding production and design.

Do Instagram and Google ads pay the advertising tax?

No. The Austrian Chamber of Commerce states that email, banner, text and image ads and video clips on the internet carry no Werbeabgabe. Since 1 January 2020 online ads fall under the digital tax instead.

The digital tax is owed by the platform, not by you. It can still be passed on. Google announced in 2020 that it would add 5 % to invoices for ads shown in Austria (futurezone). Check your current invoice before you compare channels.

Do screen ads pay the advertising tax?

Yes, in Austria. An ad on a screen in a public place is not an online ad, it runs on a surface. At adyoutiser that covers every Austrian screen, in Vienna and Amstetten. Prices are net plus 5 % Werbeabgabe, shown as its own line in the cart, and the final price includes it. VAT comes on top.

The 3 screens in Bratislava are different. Slovakia has no Austrian-style advertising tax, so only VAT applies there. More on screens and the tax: DOOH advertising tax in Austria.

What does it mean for your budget?

Both levies come to 5 % when they are passed on. Example with €100 net media budget:

So the levy is rarely the difference. What you get for the €100 is. Online you pay for clicks or impressions in an auction and the price moves. On a screen you pay a fixed daily price for a share of airtime at a place you know. At adyoutiser that starts at €2 per order, one day is enough. Daily prices per screen: /screens. Channel comparison: DOOH vs. online advertising.

FAQ

Does online advertising in Austria pay the advertising tax?

No. According to the Austrian Chamber of Commerce, email, banner, text and image ads and video clips on the internet carry no Werbeabgabe. Online ads from large groups fall under the 5 % digital tax instead.

Who pays the Austrian digital tax?

The online advertising provider, and only above €750 million global revenue and €25 million Austrian online ad revenue. Providers can pass the cost on. Google announced a 5 % surcharge in 2020.

What is the Austrian advertising tax rate in 2026?

5 % of the net fee for the advertising service. Ads are fully exempt if the provider's taxable fees stay below €10,000 in a business year.

Do screen ads in Vienna pay the advertising tax?

Yes. Screen advertising runs on a surface, not on the internet. At adyoutiser prices are net plus 5 % Werbeabgabe, shown as its own line in the cart, and the final price includes it.

Is there an advertising tax in Slovakia?

Not in the Austrian form. For the Bratislava screens at adyoutiser only VAT is added.

Can one ad pay both levies?

No. Advertising that is subject to the Werbeabgabe is excluded from the digital tax, so a service carries one of them at most.