Tax treatment of e-cars in Austria

In Austria, low-emission vehicles are given preferential treatment within the framework of the standard consumption tax (NoVA) and the motor-related insurance tax ("vehicle tax"). Since January 1, 2016, special provisions apply to benefits in kind and input tax deduction.

With our online tax calculator you can now easily find out how much you can save with an electric car and from
what taxes you are exempt. The tax calculator decodes the current legal regulations for entrepreneurs and employees in Austria and enables an interactive & individual calculation.

NoVA, vehicle tax, motor-related insurance tax and input tax in Austria for e-cars

Standard consumption tax (NoVA)
The tax rate is usually calculated according to the following key: (CO2 g / km - 90) / 5 = tax rate in percent
The maximum tax rate is 32%. No NoVA is payable for vehicles with less than 90g CO2 / km, so the NoVA does not apply to the majority of all electric vehicles.

Vehicle tax & motor-related insurance tax
Purely electrically operated vehicles (BEV, FCEV) are exempt from the vehicle tax to be paid and the motor-related insurance tax. But REX and PHEV vehicles also benefit from special provisions of the vehicle tax, because these only calculate the nominal power of the internal combustion engine. The electric powertrain is not taxed.

Input tax
Entrepreneurial cars with a CO2 emission value of 0g / km will be able to deduct input tax from 01/01/2016. The right to deduct input tax applies to all acquisition costs including VAT and minus customary discounts and public subsidies. The right to deduct input tax also applies to the running costs of existing leasing-financed e-vehicles, but cannot be claimed retrospectively.