1.1. Contact organisation
Statistics Austria
1.2. Contact organisation unit
Directorate Spatial Statistics
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
25 September 2019
2.1. Metadata last certified
20 September 2020
2.2. Metadata last posted
24 April 2025
2.3. Metadata last update
24 April 2025
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including ETS CO2 taxes and other CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. An environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Austria
3.8. Coverage - Time
1995 - 2023
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, Commission Delegated Regulation (EU) 2022/125 amending Annexes I to V to Regulation (EU) No 691/2011 of the European Parliament and of the Council on European environmental economic accounts as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
Confidentiality
Confidentiality of statistics
The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.
- The Statistics Act contains measures for the protection of the right to confidentiality of individuals and organisations as well as measures for ensuring the confidentiality of micro data. These include the deletion of names and addresses at the earliest possible moment and the obligation of secrecy imposed on persons entrusted with tasks of official statistics.
- Compliance with confidentiality provisions is monitored by a data protection officer.
- Any breach of confidentiality is grounds for prosecution and may be punished by imprisonment of up to three years.
Security of data
Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.
- An internal directive on data security regulates staff’s handling of confidential data.
- Employees are obliged to issue a written commitment stating their full compliance with all provisions on data security.
Trust of respondents
Persons providing information to Statistics Austria can be assured that their confidential data are used exclusively for statistical purposes. Data are treated confidentially and must not be passed on to third parties, be they official, private or of another nature. There has been no infringement of confidentiality since official statistics began in Austria. Some respondents may fear that their personal data will be misused, but this fear is completely unfounded.
7.1. Confidentiality - policy
Confidentiality of statistics
The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations.
- The Statistics Act contains measures for the protection of the right to confidentiality of individuals and organisations as well as measures for ensuring the confidentiality of micro data. These include the deletion of names and addresses at the earliest possible moment and the obligation of secrecy imposed on persons entrusted with tasks of official statistics.
- Compliance with confidentiality provisions is monitored by a data protection officer.
- Any breach of confidentiality is grounds for prosecution and may be punished by imprisonment of up to three years.
7.2. Confidentiality - data treatment
Security of data
Official statistics rely on the trust of citizens, in particular those who contribute to the compilation of a statistical product as respondents. For Statistics Austria, confidentiality of statistical data is therefore more than a legal duty: Ensuring statistical confidentiality through technical and organisational measures is in Statistics Austria’s own best interests.
- An internal directive on data security regulates staff’s handling of confidential data.
- Employees are obliged to issue a written commitment stating their full compliance with all provisions on data security.
8.1. Release calendar
ETEA by economic activities is published t+13. The final publication date is preannounced in the Release Calender on the website of Statistics Austria. (Release calendar).
8.2. Release calendar access
See information at the Release calendar.
8.3. Release policy - user access
A report, an overview table, graphs and links to the data base STATCube as well as to the open data are published on the website at the same time. Access to data is free and possible for all users. There is no privileged access to confidential data for any users.
See point 8.1
10.1. Dissemination format - News release
There are no press releases.
10.2. Dissemination format - Publications
Regular electronic publications in pdf format as well as main results on the webpage of Statistics Austria.
10.3. Dissemination format - online database
Statcube website. (available in German and English)
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
The STATjournal is Statistics Austria's digital statistical journal and is published every two months.
The magazine presents information about activities, current projects and methods used by Statistics Austria.
ETEA reprts are published regularly.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Metadata about methodology and quality is available in every electronic publication. The most detailed documentation on methodology and quality is the so called "Standard Documentation", which is released on Statistics Austria's website.
Standard documentation:
- Statistik website (German version).
- Statistik website (short Englisch version).
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Quality documentation is included in the Standard Documentation, See chapter 3 in the German version of the document.
11.1. Quality assurance
Statistics Austria is committed to ensuring the highest quality with respect to the compilation of statistical information. In accordance with the Federal Statistics Act (Article 24), Statistics Austria has to use statistical methods and processes in compliance with internationally recognised scientific principles and standards, conduct ongoing analyses of the statistics with a view to quality improvements and ensure that statistics are as up-to-date as possible. This commitment to quality is also specified in Statistics Austria’s mission statement. In adopting the European Statistics Code of Practice, Statistics Austria has committed to adhering to principles and standards for the production and dissemination of high-quality statistics. As part of the European Statistical System (ESS), Statistics Austria recognises the Quality Declaration of the ESS. The Statistics Council has set up a Quality Assurance Committee, a primary focus of which is the ongoing examination of potential quality improvements.
Statistics Austria uses standard documentations to provide users with information about the underlying concepts, definitions, methods used and the quality of the statistics (meta-information) in a standardised format.
11.2. Quality management - assessment
In cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products are held regularly within the framework of Statistics Austria’s quality management programme. In addition internal quality audits are carried out by the quality management team. The content and objectives concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts.
12.1. Relevance - User Needs
Main users at national level are:
- Federal ministries, e.g. Federal Ministry for Agriculture and Forestry, Climate and Environmental Protection, Regions and Water Management (BMLUK) and Federal Ministry of Finance.
- Research institutes, e.g. University of Natural Resources and Life Sciences (BOKU), Institute of Public Finance and Infrastructure Policy at Vienna University of Technology (IFIP)
- Students.
Main international users are Eurostat and the OECD.
12.2. Relevance - User Satisfaction
Currently no satisfaction survey for environmental accounts is undertaken, but in cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme. In these feedback meetings special attention is given to the views of users and external experts.
Additionally, every two years the advisory council for the environment gathers for a meeting. Results from ongoing work in environmental accounts is presented and discussed among experts.
12.3. Completeness
The Dataset is complete.
12.3.1. Data completeness - rate
100%.
13.1. Accuracy - overall
We assume, that there are no general deficiences in the dataset.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
t+13 months (previously it was t-12 months but since 2023 some data are only availabe t+13 months, therefore timeliness slightly changed)
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
t+13 months (previously it was t-12 months but since 2023 some data are only availabe t+13 months, therefore timeliness slightly changed)
14.2. Punctuality
Not applicable.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
ETEA data are coherent with the National Tax List and therefore geographically comparable but it is not possible to assess the methodologies of other countries to allocate taxes to final users.
Therefore the geographical comparability on A*64 level can not be assessed.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
1995-2009, 2010-2022
15.2.1. Length of comparable time series
1995-2009, 2010-2023
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| All taxes |
1995-2009 |
no breaks |
| All taxes, except for the renewable part of the tax on renewable energy and of the mandatory cap on market revenues for electricity, which is included in the NTL but after consultation with Eurostat not considered as energy tax but as capital tax |
2010 - 2023 |
new methodology for A*64 breakdown, as of 2019 non consideration of the renewable part of the tax on renewable energy and of the mandatory cap on market revenues for electricity, which is included in the NTL but after consultation with Eurostat not considered as energy tax but as capital tax |
15.3. Coherence - cross domain
ETEA are coherent with National Tax List, based on the ETEA guidelines. The Land Tax is not reported to Eurostat because in most countries land taxes are capital taxes. Also the renewable part of the tax on renewable energy and of the mandatory cap on market revenues for electricity are not considered.
The tax basis of the tax on renewable energy is electricity. In Austria, most electricity is producted from renewable sources, this part is not considered in ETEA. In the case of the mandatory cap on market revenues for electricity it was decided by Eurostat that this tax is not an energy tax but a capital tax. Therefore this tax is not covered by ETEA but still in the NTL. In the next version of the NTL it should be deleted.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Consistent with ESA.
15.3.2.1. Coherence - National Accounts detailed
No discrepancies.
15.4. Coherence - internal
100%
Reg. (EC) No 223/2009 on European statistics stipulates cost effectiveness as statistical principle; however, there is no legal obligation to provide cost and burden information in quality reports. Such an obligation is also not covered by sectoral legislation. Due to the fact that consistent standards and definitions for cost reporting are currently not available and are yet to be developed by the RDG-expert group there is a high risk of misrepresentation and distortions when comparing costs of statistics production across countries. Statistics Austria will, hence, not provide any cost information until agreed harmonised reporting standards are in place.
17.1. Data revision - policy
The revision policy of Statistics Austria is explained in the links below.
- Statistik website (German version).
- Statistik website (English version).
17.2. Data revision - practice
ETEA is dependent on basic statistics. In case there are revisions in basic statistics they are performed in ETEA as well. Usually the whole time series is revised in order to avoid breaks (2010 onwards). From time to time larger revisions have to be carried out. These revisions are well explained in the respective project report and are usually discussed with relevant experts beforehand.
17.2.1. Data revision - average size
The only revision was the inclusion of the non-renewable part of the tax on renewable energy which was not explicitly covered by the NTL in previous years.
17.2.2. Status of data
Final data
18.1. Source data
National Tax List
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Tax on energy |
Energy Accounts/PEFA |
| Tax on mineral oils |
Energy Accounts/PEFA |
|
| Special tax on mineral oils |
Energy Accounts/PEFA |
|
| Emission trading allowances |
EU-ETS EU Emission Trading System/EZG Emissionshandelsgesetz |
|
| Tax on Non-ETS emissions (carbon tax) |
Energy Accounts/PEFA |
|
| Transport taxes
|
Motor Vehicle Tax |
National Accounts |
| Engine-specific insurance tax, paid by enterprises |
National Accounts |
|
| Engine-specific insurance tax, paid by households |
National Accounts |
|
| Road Transport duty |
National Accounts |
|
| Duty on vehicles based on fuel consumption |
National Accounts |
|
| Car registration taxes |
National Accounts |
|
| Flight charge |
National Accounts |
|
| Duty for airways security |
National Accounts |
|
| Pollution taxes |
Levy on dangerous waste |
National Accounts |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Resource taxes |
Hunting and fishing duties |
National Tax List |
|
|
|
|
|
|
|
|
|
|
|
18.2. Frequency of data collection
Annually
18.3. Data collection
Only national accounts data
18.4. Data validation
Data are compared with the Naional Tax List.
18.5. Data compilation
See comments below.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Not applicable.
18.5.3. Compilation of estimations
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Energy taxes |
from 2010 onwards |
Breakdown based on the structure of the Austrian energy accounts |
| Emission certificates |
from 2010 onwards |
Breakdown based on the allocation of emission permits to enterprises |
| CO2 taxes |
from 2022 onwards |
Breakdown based on the structure of the Austrian energy accounts |
| Transport taxes |
from 2010 onwards |
Motor vehicle tax, engine specific insurance tax: Car registration tax, duty on vehicles based on fuel consumption: Duty for airways security: |
| Duty on dangerous waste |
National Accounts; broken down by structure of CPA E37T39 (Sewerage; waste collection, treatment and disposal activites, remediation activities and other waste management services) of the Use table |
|
| Hunting and fishing duties |
National Accounts/National Tax List |
18.5.4. Compilation of revenue payable by non-residents
Based on the amount of sold fuels that can not be allocated to resident units (difference between energy balances and energy accounts).
18.5.5. Compilation of revenue broken down by payer for years before 2008
No revisions are made for the years before 2010.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
24 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. An environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Austria
The data refer to calendar years.
We assume, that there are no general deficiences in the dataset.
Million National Currency (MNAC)
See comments below.
National Tax List
See point 8.1
t+13 months (previously it was t-12 months but since 2023 some data are only availabe t+13 months, therefore timeliness slightly changed)
ETEA data are coherent with the National Tax List and therefore geographically comparable but it is not possible to assess the methodologies of other countries to allocate taxes to final users.
Therefore the geographical comparability on A*64 level can not be assessed.
1995-2009, 2010-2022
