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Generic Tax Name Motor vehicles tax - Tax 1
Tax name in the national language Kraftfahrzeugsteuer
Tax name in English Motor vehicles tax 1
Member State AT-Austria
Tax in force since 1993/05/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

1992 Motor Vehicles Tax Law, BGBl. (federl legal gazette) No 449/1992, as last amended by BGBl. I No 111/2010.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).

 
Geographical Scope

Austria.

 
Taxpayers

The registration certificate holder in the case of domestic motor vehicles; normally the driver in the case of foreign vehicles.

 
Tax object and basis of assessment
  • Motor vehicles with more than 3.5 t total weight registered in Austria.
  • Motor vehicles with less than 3.5 t total weight if these vehicles are not taxed by engine-related insurance tax (insurance tax II); e.g. in the case there is no mandatory third party-liable-insurance.
  • Motor vehicles not registered under an Austrian registration procedure which use public roads in Austria.

 

Basis of assessment:

  • Motor vehicles up to 3.5 t total weight: power (in kW) of the engine
  • Motor vehicles with more than 3.5 t total weight: total weight.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

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.

 
Rate(s) Structure

Monthly tax:

  • Motor vehicles up to 3.5 tonnes total weight:
    • monthly payment of 0.6 EUR per kilowatt of the engine rating reduced by 24 kilowatts.
  • Motor vehicles with more than 3.5 tonnes total weight:
    • Total weight up to 12 t:.....................1.55 EUR each ton; at least 15.00 EUR
    • Total weight up to 18 t:.....................1.70 EUR each ton
    • Total weight more than 18 t:.............1.90 EUR each ton; maximum: 80.00 EUR, trailer 66.00 EUR
 
Tax due date

One month and 15 days after the end of the quarter (self calculation procedure).

 
Tax collector

Federal tax administration.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29hc + d59ff

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 59.00 EUR 0.02
2010 70.00 EUR 0.02
2009 69.00 EUR 0.02
2008 77.20 EUR 0.03
2007 129.60 EUR 0.05
2006 141.00 EUR 0.05
2005 142.80 EUR 0.06
2004 166.00 EUR 0.07
2003 207.30 EUR 0.09
2002 201.10 EUR 0.09
2001 166.50 EUR 0.08
2000 132.10 EUR 0.06

Comments