Skip to main content
European Commission logo
European Alternative Fuels Observatory

Austria

Incentives and Legislation

The incentives and legislations section is updated for beginning of 2024, as of 23rd April 2024.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email, or use the button on the right, and let us know.

Registration tax benefits

All Electric vehicles are are registration tax-free; for pollution taks and motor insurance tax. ICE vehicles under certain CO2 emmisions are for 70% exempted in 2023 and 80% in 2024

Ownership tax benefits

BEVs are 100% tax-exempt from all relevant federal taxes, except VAT. Circulation tax (motorbezogene Versicherungssteuer): The tax is calculated on the basis of the engine’s horsepower. PHEV's have to pay only for the ICE part.

Company tax benefits

Exemption from ownership tax for all zero-emission cars. A tax investment incentive for the purchase of a zero-emission car amounting to 10% and a special depreciation applies.

Exemption from pollution tax for all zero-emission cars.

For employees, the private use of a zero-emission company car, and the electricity to charge it, are exempted from taxation as benefit in kind

Employers that provide their employees with a zero-emission company car are exempt from taxation as a benefit in kind.

VAT benefits

Company BEV's up to €40.000 are exempt from VAT (eligible for pre-tax deduction). For cars between €40.000 and €80.000, the amount above €40.000 is taxable and for cars above €80.000 there is no deduction available

Purchase subsidies

The following purchase subsidies will apply in 2024.

Funding rates - BEV subsidy amount for private: € 5.000 (€ 3,000 federal + € 2,000 importer)- PHEVs subsidy amount for € 2.500Addition conditions- BEV list price cap: € 60.000 for companies and € 50.000 for private purchasers- Max 50% of list price- Min 60 km WLTP- Max 12 months since 1st reg.- Budget: € 32 million

Other Financial Benefits

Free Parking: Several cities have already exemptions from parking charges in place

Companies could apply for an investment premium of 14 percent for ecological measures.

The purchase of an electric motorbike is subsidized with up to €2,300.

Funding for light electric vehicles, small electric buses and light commercial electric vehicles is available. 

Local incentives

Additional funding available in the following regions: Burgenland, Oberösterreich, Salzburg, Tirol, Voralberg, Steiermark.

AF Infrastructure Incentives

For private:- € 600 for single homes (max. 50% of the expenses)- € 900 for individual installations and €1800 for shared installations (max. 50% of the expenses)For companies:- €900 for a 11/22kW charger (max 30% of the expenses).

Publicly accessible charging infrastructure is subsidized with up to €30,000.

Interesting links
Announced policy changes (effective later in 2024 and after)

From 2025, BEVs will pay 25% road tax and from 2026 onwards 100%. Due to weight, this will be higher than ICE cars.

Institutions involved in Incentives

Are you aware of further incentives you want to bring to the Observatory's attention? Let us know by filling in this form.

Incentives and Legislation

The incentives and legislations section is updated for beginning of 2024, as of 23rd April 2024.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email, or use the button on the right, and let us know.