Low-value assets (GWG) in Austria 2026: the €1,000 limit

In Austria, a depreciable business asset that costs no more than €1,000 can be deducted in full as a business expense in the year you acquire it (§ 13 EStG 1988). If you can reclaim input VAT, the limit applies to the net price; small businesses without input VAT deduction (Kleinunternehmer) apply it to the gross price.

Law as of 6 November 2026

The €1,000 limit applies to financial years starting after 31 December 2022, so it applies in 2026. Many guides online say €800: that is the German limit. For sole traders (Einzelunternehmer), freelancers and companies (GmbH) with a business in Austria, § 13 EStG 1988 applies.

The 2026 GWG limit at a glance

Net or gross: which amount counts

Whether the €1,000 is net or gross depends on input VAT deduction. Input VAT you get back from the tax office is not part of the cost. VAT you cannot deduct is.

• With input VAT deduction, the net price without VAT counts.
• Without input VAT deduction, for example as a Kleinunternehmer who has not opted into standard VAT, the gross price counts.

So the same office chair at €1,080 gross (€900 net) is not a GWG for everyone:

The small-business VAT exemption itself depends on turnover: since 2025 it applies up to €55,000 a year (§ 6(1) no. 27 UStG 1994).

What counts as a GWG and what does not

A GWG is a depreciable fixed asset: something you use in the business for more than a year and that wears out, such as a phone, printer, office chair, tool or monitor. Four rules apply:

1. Count per asset. The limit applies to each asset, not to the whole invoice. Three devices at €400 each on one invoice are three GWG.
2. What belongs together counts together. Parts that form a unit by their economic purpose or in common understanding are one asset (§ 13 EStG 1988). A computer and a printer are two assets. A matching set of office furniture that furnishes a room is one (EStR 2000 para. 3899 f.).
3. Not for rental. Assets intended to be rented out for a fee, such as rental skis or hire equipment, are not GWG.
4. Used assets qualify. A second-hand asset can be a GWG (EStR 2000 para. 3894).

If you also use a device privately, you test the limit with the full price. You can only deduct the business share: for a phone at €800 net with 20% private use, that is €640.

Above €1,000: depreciation over the useful life

If an asset costs more than €1,000, you spread the cost over the years you use it (depreciation, AfA, § 7 EStG 1988):

Austria has no statutory table of useful lives: you estimate them yourself, and the German depreciation tables may serve as a guide (EStR 2000 para. 3115). The German rule that lets you write off computers and software in one year does not apply in Austria. For cars the law sets a minimum of eight years (§ 8(6) EStG 1988), and acquisition costs above €40,000 including VAT and NoVA (car registration tax) are not deductible pro rata (the "Luxustangente" under the PKW-Angemessenheitsverordnung).

Worked example: purchases in November 2026

A sole trader with cash-basis accounts and input VAT deduction buys and pays for three items for her office in November 2026. She uses the phone 20% privately and estimates a useful life of three years for the laptop.

The laptop costs more than €1,000: the full annual depreciation would be €1,200 ÷ 3 = €400. Because she uses it for only two months in 2026, she claims half, so €200. The remaining €1,000 is spread over 2027 (€400), 2028 (€400) and 2029 (€200). Declining balance would give only €1,200 × 30% ÷ 2 = €180 in 2026, so straight-line is better here.

Buying before 31 December: what counts

If you want to save tax for 2026, you need the right cut-off date:

1. Cash-basis businesses deduct a GWG in the year of payment. If you buy on 28 December 2026 and pay the invoice in January 2027, the GWG counts for 2027.
2. Balance-sheet businesses, including every GmbH, deduct it in the year of acquisition, whenever they pay.
3. Above €1,000, a purchase in December only brings the half-year depreciation.
4. Investment allowance (Investitionsfreibetrag): for assets with a useful life of at least four years, acquisition costs incurred from 1 November 2025 to 31 December 2026 earn an investment allowance of 20% (22% for ecological investments), afterwards 10% and 15% again (§ 11 and § 124b no. 480 EStG 1988). There is none for GWG, and none with flat-rate profit calculation (Pauschalierung).
5. Profit allowance (Gewinnfreibetrag): GWG do not count towards the investment-based profit allowance (§ 10(4) EStG 1988). The basic allowance of 15% on the first €33,000 of profit, at most €4,950, applies without any investment. How to use the rest, up to €46,400, and why 2026 is the last year for securities is in the guide to the profit allowance 2026.

Norman in Austria

Norman is an AI bookkeeping app for the self-employed and companies. In Germany and Poland it captures receipts by photo, matches bank transactions, writes invoices and prepares tax returns; for Austria, Norman is in preparation. Until then you will find free guides on Austrian law here, and everything about Norman's launch in Austria.

Frequently asked questions

Is the 2026 GWG limit in Austria net or gross?

With input VAT deduction, the net price up to €1,000 counts. Kleinunternehmer without input VAT deduction use the gross price, so for them the limit is €1,000 including VAT.

Is there a special rule for phones and laptops?

No. If they cost no more than €1,000, they are GWG; otherwise you depreciate them over the estimated useful life. The German one-year write-off for computers does not apply in Austria.

Do I have to deduct a GWG at once?

No, § 13 EStG 1988 gives you a choice. You can also depreciate an asset up to €1,000 over its useful life, for example if your profit in the year of purchase is low.

With cash-basis accounts, does the purchase or the payment count?

The payment. Businesses with an Einnahmen-Ausgaben-Rechnung deduct a GWG in the year they pay for it. Balance-sheet businesses deduct it in the year of acquisition.

Does the GWG limit also apply to used assets?

Yes. A second-hand device costing up to €1,000 can also be deducted at once. Only assets intended for rental are excluded.