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Generic Tax Name Motor vehicles tax - Duty on vehicles based on standard fuel consumption
Tax name in the national language Normverbrauchsabgabe
Tax name in English Duty on vehicles based on standard fuel consumption
Member State AT-Austria
Tax in force since 1992/01/01
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

Standard Consumption Levy Law, BGBl. No 695/1991, as last amended by BGBl. I No 13/2014.

 
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

Motor vehicle dealers and leasing enterprises, persons registering vehicles liable to tax.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Exports, taxis, driving‑school vehicles, vehicles for renting, ambulances, vehicles of fire-protection.

Electric vehicles.

 
Rate(s) Structure

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%.

 
Tax due date

One month and 15 days after the end of the month in which the taxable transaction (purchase) took place (self calculation procedure).

 
Tax collector

Federal tax administration.

 
Special features

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.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214al

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 505.00 EUR 0.16
2011 484.00 EUR 0.16
2010 452.74 EUR 0.15
2009 450.25 EUR 0.16
2008 466.80 EUR 0.16
2007 456.90 EUR 0.16
2006 484.40 EUR 0.18
2005 485.60 EUR 0.19
2004 483.00 EUR 0.20
2003 458.50 EUR 0.20
2002 416.50 EUR 0.18
2001 421.00 EUR 0.19
2000 433.30 EUR 0.20

Comments