Taxes in Europe Database v2
1992 Motor Vehicles Tax Law, BGBl. (federl legal gazette) No 449/1992, as last amended by BGBl. I No 111/2010.
The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).
The registration certificate holder in the case of domestic motor vehicles; normally the driver in the case of foreign vehicles.
Basis of assessment:
Exemptions include police vehicles, fire engines, ambulances, military vehicles, buses, cars attached to rail‑borne vehicles, and motor vehicles with foreign registration plates where there are reciprocal arrangements.
One month and 15 days after the end of the quarter (self calculation procedure).
Federal tax administration.