Taxes in Europe Database v2
Standard Consumption Levy Law, BGBl. No 695/1991, as last amended by BGBl. I No 13/2014.
The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).
Motor vehicle dealers and leasing enterprises, persons registering vehicles liable to tax.
The sale and leasing of new vehicles (passenger cars, motorcycles, caravans); first registration in Austria of vehicles purchased abroad. The basis of assessment is the purchase price before VAT, market value.
The sale and leasing of new vehicles (passenger cars, motorcycles, caravans); first registration in Austria of vehicles purchased abroad.
The basis of assessment is the purchase price before VAT, market value.
Exports, taxis, driving‑school vehicles, vehicles for renting, ambulances, vehicles of fire-protection.
CO2-emissions in gram/km, minus 90g, divided by 5. Maximum rate 32%.
Example: 120-90=30/5= 6%
Deduction of up to 400 EUR for all cars (diesel and fuel), unless a bonus for environmentally friendly engines (up to 600 EUR) applies.
Surcharge for vehicles with CO2-emissions above 250g/km (20 EUR per gram/km for each gram above 250).
In the case of motorcycles, a cylinder capacity related rate is applied.
Tax rate of motorcycles: (capacity of the engine in ccm - 100) x 0.02. Maximum rate: 20%.
One month and 15 days after the end of the month in which the taxable transaction (purchase) took place (self calculation procedure).
Federal tax administration.
If there is no CO2-emmision value available, the fuel consumption (litres/100 km) multiplied by 25 for petrol cars (multiplied by 28 for diesel cars) is taken as CO2-emmision value. If there is neither any CO2-emmission value nor a fuel consumption value available, the double capacity of the engine in kW shall be deemed to be the CO2-emission value.
For cars operating with a environmentally friendly motor (hybrid; natural gas, biogas, LPG, etc.) the tax is reduced by a maximum amount of 600 €. The reductions can not lead to a tax credit.