Austria: Revised Parcel Tax Legislation

Jun 11, 2026 Benn-Ibler Rechtsanwälte

The Austrian government has put forward a draft bill aiming to implement a parcel tax on mail-order sales. Under the proposed legislation, effective from 1 October 2026, a levy of EUR 2 per parcel will be applied to every domestic delivery conducted by major mail-order companies as part of their business operations.

Principal features of the parcel tax

In response to the significant expansion of online retail and the resulting rise in parcel deliveries, the introduction of a parcel tax aims to address both environmental and economic challenges associated with mail-order businesses. Additionally, this tax is designed to provide financial support for offsetting the reduction in VAT on selected foodstuffs. The new parcel tax will be implemented as a joint federal levy, governed by the provisions outlined in the Parcel Tax Act ( Paketsteuergesetz, hereinafter PakStG).

Provisions of the PakStG

The PakStG establishes the taxable event within its framework. Pursuant to Section 1, this event is defined as ‘the domestic delivery of parcels in the context of mail-order transactions by mail-order companies.’ In accordance with standard definitions, the tax rate is set at two euros per parcel delivered, with the mail-order company designated as the liable party. The timing of the delivery does not affect the incurrence of tax liability; rather, the determining factor is the time at which payment is received, at which point the tax liability arises in accordance with Section 5 of the PakStG.