Investment allowance for commercial customers from Austria! 
Investment Allowance Explained Simply – Save Tax on Machine Investments
The investment allowance (IFB) is a tax incentive for entrepreneurs in Austria. It helps you save taxes when you invest in new machinery, equipment, or tools.
What is the Investment Allowance?
The investment allowance is an additional deduction for business expenses that you can claim in addition to normal depreciation. This means: You can deduct a portion of your acquisition or production costs directly from your profit – and thereby reduce your tax burden.
How high is the allowance?
Standard IFB: 10% of the acquisition costs of business assets.
Eco-Bonus: 15% for investments that can be attributed to the area of ecologization (e.g., energy-efficient systems).
Standard IFB: 10% of the acquisition costs of business assets.
Eco-Bonus: 15% for investments that can be attributed to the area of ecologization (e.g., energy-efficient systems).
Temporary Increase 2025–2026
- 20% instead of 10%
- 22% instead of 15% for eco-investments
What can be claimed?
- Machines
- Tooling systems
- Other depreciable operational assets and equipment
What are the requirements?
- Normal useful life of at least 4 years
- Use in operations in Austria
- Profit determination via business asset comparison or income-expense accounting
How much can you use maximally?
You can claim the investment allowance for a total of up to 1 million euros in acquisition costs per year.
You can claim the investment allowance for a total of up to 1 million euros in acquisition costs per year.
When is the IFB particularly worthwhile?
- If your company is profitable and you buy, for example, a new woodworking or metalworking machine, the IFB directly reduces taxable profit.
- Combined with normal depreciation (AfA), this results in a double tax effect – meaning more tax advantages in the year of investment.
Ask your tax advisor how you can best utilize the investment allowance!