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Generic Tax Name Motor vehicles tax - Tax 2
Tax name in the national language Motorbezogene Versicherungssteuer
Tax name in English Motor vehicle tax 2
Member State AT-Austria
Tax in force since 1993/05/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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

Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015.

 
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

Tax payer is the person insured. The insurance company has to assess and pay the tax. The insurcance company is liable for the tax

 
Tax object and basis of assessment

Tax object:

Payments for a motor-vehicle liability-insurance of cars up to 3.5 tons total weight and motor bicycles.

 

Basis of assessment:

  • Cars up to 3.5 t total weight: power of the internal-combustion engine in kilowatt.
  • Motor bicycles: capacity of the engine in cc.
 
Deductions, Allowances, Credits, Exemptions

Exemptions

e.g.: police vehicles, fire engines, ambulances, taxis, invalid vehicles, electric vehicles and motor bikes up to 100 ccm capacity.

 
Rate(s) Structure

per month for cars up to 3.5 t total weight: 

  • for the first 24 kilowatt of the engine power per kilowatt: 0 Eur 
  • for the next 66 kilowatt of the engine power per kilowatt: 0,62 Eur
  • for the next 20 kilowatt of the engine power per kilowatt: 0,66 Eur
  • for the remaining kilowatt of the engine power per kilowatt: 0,75 Euro

per month for motor bicycles:

0.025 Eur per cc of the engine capacity

 

Tax is added to insurance tax and collected by insurance company

Supplements of 6%, 8% or 10% for semi-annual, quarterly or monthly payments

 
Tax due date

One month and 15 days after the end of the month in which the insurer has received the payment of the premium by the insured.

 
Tax collector

Federal tax administration (tax office for duties, transfer taxes and games of chance)

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29hd + d59fg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,727.90 EUR 0.55
2011 1,661.80 EUR 0.54
2010 1,553.95 EUR 0.53
2009 1,520.83 EUR 0.53
2008 1,474.80 EUR 0.51
2007 1,410.00 EUR 0.50
2006 1,376.10 EUR 0.52
2005 1,325.20 EUR 0.52
2004 1,251.10 EUR 0.52
2003 1,217.40 EUR 0.53
2002 1,185.00 EUR 0.52
2001 1,117.30 EUR 0.51
2000 975.10 EUR 0.46

Comments