Motor vehicle tax (Austria)

The motor vehicle tax in Austria is part of the taxation of motor vehicles . Until May 1993, all motor vehicles were taxed in accordance with the Motor Vehicle Tax Act 1952 and the previous laws with fixed tax rates: motorcycles, passenger and combination vehicles according to cubic capacity, trucks according to payload and buses and other motor vehicles according to their own weight. This system of graduation, payment in advance and proof with tax cards can also be traced back for Austria at least to 1938. The payment of the tax by means of stamps stuck on the tax cards was introduced in July 1953.

Since the change in the system of motor vehicle tax in May 1993, the taxation for motorcycles, passenger cars and station wagons for which there is motor vehicle liability insurance in accordance with Section 6 (3) of the Insurance Tax Act 1953 has been gradually added to the general insurance tax as a motor-related insurance tax . For all other motor vehicle groups, the Motor Vehicle Tax Act 1992 and its amendments staggered the tax rates for motor vehicles over 3.5 tons depending on the maximum permissible total weight. Motor vehicles under 3.5 tonnes that are not subject to engine-related insurance tax are taxed in a similar manner to this under the Motor Vehicle Tax Act.

Another form of taxation of motor vehicles, which is not a motor vehicle tax , is the standard consumption tax (official abbreviation: NoVA; regulated in the Standard Consumption Tax Act 1991 ) as a kind of special tax on the purchase of new vehicles in certain vehicle groups.

Motor vehicle tax from 1993

With the introduction of the Motor Vehicle Tax Act 1992 (KfzStG 1992) on May 1, 1993, the system of taxation for motor vehicles was changed. The aim was, on the one hand, to simplify administration and to abolish tax stamps. On the other hand, the legislature considered the graduation of the vehicle tax according to engine size to be outdated. At that time, the argument of the emerging turbo compression with more power with the same displacement was brought up.

For the current taxation of motorcycles, passenger cars and station wagons, motor-related insurance tax has been levied since 1993 as an increase in the insurance tax together with the motor vehicle liability insurance premium. It is no longer a periodic vehicle tax in the narrower sense.

For the other motor vehicles that do not belong to the vehicle groups of motorcycles, passenger cars and station wagons, the system of assessment of motor vehicle tax on the basis of vehicle masses was retained. Instead of calculating the vehicle tax based on the highest permissible dead weight or payload, depending on the vehicle type, the system was converted to the highest permissible total weight.

Affected vehicles

In principle, only the following vehicles registered in Germany are affected:

Motor vehicles with a maximum gross vehicle weight of more than 3.5 tons.
Trailers with a maximum gross vehicle weight of more than 3.5 tons
Tractors and motor carts.
Motor vehicles for which an institution listed in Section 59 (2) of the Motor Vehicle Act is the registered owner (these are essentially the federal government, the states, municipal associations) and for which there is no liability insurance.
In addition, there is a vehicle tax liability for vehicles and trailers that are used without the authorization required by motor vehicle law (unlawful use).

Exemptions from tax liability

Motor vehicles that are licensed for the federal government or another regional authority and intended for use in the area of the public security service, the customs guard or the judicial guard, as well as army vehicles;
Motor vehicles that are intended exclusively or primarily for the fire brigade, the rescue service or as an ambulance (for the use of the exemption, the entry in the registration certificate is decisive, including the notification of the use of a blue light - Section 20 (5) KFG - can serve as evidence; cf. SWK 1996, 160);
Motor vehicles that are used with test drive license plates or with transfer license plates;
Omnibuses and motor vehicles that are used exclusively or primarily in rental cars or taxi businesses;
Disabled vehicles;
Motorcycles with a displacement not exceeding 100 cubic centimeters;
Tractors and motor carts that are used exclusively or primarily in agriculture and forestry and only trailers pulled by them;
Vehicles approved under motor vehicle law as self-propelled work machines and as trailer work machines;
Motor vehicles that are exclusively electrically powered;
Motor vehicles for which the registration certificate and the license plate are deposited with the competent authority,
- for vehicles with a maximum gross vehicle weight of more than 3.5 tonnes, for a period of at least ten days,
- for other vehicles for a period of at least 45 days;
Motor vehicles of persons who are granted a tax exemption on the basis of international treaties, reciprocity declarations or otherwise in accordance with the principles of international tax law or who are granted a reciprocity actually granted;
Motor vehicles that are approved for the physically handicapped and that have to be used by them for personal transport as a result of physical damage,
Trailers that are set up for the transport of rail vehicles by road and are used exclusively for this purpose;
Motor vehicles registered in a domestic registration procedure with a maximum permissible total weight of more than 3.5 tons in the calendar month in which they are used exclusively in pre- and post-carriage traffic for combined road / rail traffic for the delivery and collection of containers of at least 20 feet in length, be used by interchangeable bodies or by rail-transported trailers. There is only pre- or post-carriage traffic if the technically suitable domestic loading or unloading station closest to the loading or unloading point is used.

Monthly tax amount

From January 1, 2011, the vehicle tax was reduced as follows for each metric ton of the highest permissible total weight per month:

Vehicles with a maximum gross vehicle weight of up to 12 tons:

1.55 EUR (previously: 2.54 EUR), at least 15 EUR (previously: 21.80 EUR)

Vehicles with a maximum gross vehicle weight of more than 12 tons up to 18 tons:

1.70 EUR (previously: 2.72 EUR)

Vehicles with a maximum gross vehicle weight of more than 18 tons:

1.90 EUR (previously: 3.08 EUR), a maximum of 80 EUR (previously: 123.40 EUR), for trailers a maximum of 66 EUR (previously: 98.72 EUR)

Tax reduction

There are discounts for vehicles that are used in the context of combined transport and trailers that exceed the number of towing vehicles that are subject to tax.
Cars and station wagons
- (Engine power in kW –24) × 0.6 = amount in euros; however at least 6 EUR. 20% surcharge for vehicles with positive ignition engines without a catalytic converter.
Vehicles other than cars and station wagons with a maximum gross vehicle weight of up to 3.5 tons
- (Engine power in kW –24) × 0.6 = amount in euros; however at least 6 EUR; maximum 66 EUR.
Motorcycles
- EUR 0.0242 per cm³ displacement

Motor vehicle tax 1952 to 1993

The vehicle tax was staggered until April 30, 1993 based on engine size or dead weight and payload. The legal basis for this was the Motor Vehicle Tax Act 1952.

Payment of the tax

Motor vehicle stamp for the motor vehicle tax (1984)

The tax period lasted from October 1 to September 30 of the following calendar year. For each tax period, the taxpayer had to issue a vehicle tax card, the form of which was determined by the Federal Ministry of Finance.

The vehicle tax had to be paid monthly in advance by sticking stamps on the vehicle tax card, which was specified as a form by the Federal Ministry of Finance in this form. The tobacco shops in Austria were the sales outlets for the stamps . For the time being, the stamps were uniform for all taxes. You had to stick several (max. Three) stamps per month in order to be able to pay your tax exactly.

From October 1973, only motor vehicle stamps could be used that were printed with the imprint "KFZ KRAFTFAHRZEUGSTEUER" (see picture). So there was one stamp for each tax class and the tax card could be made smaller.

The following values were output:

1973: 50 groschen, 1/2/5/10/15/20/25/37/42/50/60/68/100 schilling
1976: 1/3/5/10/20/50/55/60/65/68/75/90/120/200/300 schilling
1981: 5/10/20/50/55/60/65/75/90/120/150/200/225/300
1984: 10/20/40/50/60/90/120/180/225/240/300/360/450/500 schilling

The control card always had to be carried in the vehicle. The fully glued tax cards had to be handed in to the responsible tax office within a month. By issuing our own vehicle stamps, the tax cards in the tax offices could be checked more quickly, because only one stamp was stuck per month.

Large companies were able to pay the vehicle tax centrally for all vehicles, they only had a corresponding confirmation on board. This regulation was not known to all authorized control bodies, which is why vehicle drivers belonging to the company were instructed not to object to a report for not having the vehicle control card with them.

Tax rates

Cars and motorcycles

The tax rates for passenger cars and station wagons, as well as for motorcycles, were staggered according to cubic capacity, so that many vehicle manufacturers sought to set the cubic capacity of the vehicles just below the limit value of the next higher tax class. So it happened that many vehicle engines had a cubic capacity of 1498 cm³, for example, since with 1500 cm³ there was a larger jump in the amount of tax. Vehicles with diesel engines were ranked one level lower.

Old tax rates for passenger cars (extracts)

The first assessment of vehicle tax rates after the Second World War came into effect on April 1, 1948.
The annual tax was for every 200 kg dead weight or part thereof

from its own weight up to 2400 kg: 30 schillings,
of the dead weight over 2400 kg: 10 schillings,

plus 5% "construction surcharge" until the end of 1950.

Annual tax rate in shillings
from July 1952
Displacement	to Bj. 1941	from year 1942
up to 1000 cm³	300
up to 1250 cm³	336
up to 1500 cm³	396
up to 2000 cm³	480
up to 2500 cm³	540
up to 3000 cm³	600	2400
up to 3500 cm³		3000
up to 4000 cm³		3600
up to 5000 cm³	720	4800
over 5000 cm³	720	5400

The tax had to be paid in advance for one year, upon request, payment in half-yearly or quarterly amounts was permitted in exceptional cases - with an increase of six schillings for each partial amount.

The tax rate for the smallest car class was 55 schillings until October 1977, then 60 ATS. The tax rate increases were greater for all larger displacement classes. From October 1st, 1977 new tax rates applied:

Annual tax rate in schillings
Displacement	from Oct. 1977	from Jan. 1984 *
up to 1000 cm³	660	720
up to 1250 cm³	780	1080
up to 1500 cm³	900	1440
up to 1750 cm³	1440	2160
up to 2000 cm³	1440	2700
up to 2500 cm³	2448	4320
up to 3000 cm³	3600	5400
up to 3500 cm³	4500	7200
up to 4000 cm³	5400	96000
up to 5000 cm³	7200	12600
over 5000 cm³	8100	12600

* If a vehicle has already been taxable for 36 months before September 30, 1981, the annual tax is reduced by a third. Vehicles with diesel engines were classified one level lower.

Motor-related insurance tax

From May 1993 the tax calculation and payment was completely changed:

Since then, the tax rate has been calculated “per kilowatt of engine power reduced by 24 kilowatts” and was ATS 5.50 from May 1993, but at least ATS 55.
For vehicles that were not operated with certain emissions, the tax rate was increased by 20% from 1995.
The tax is now collected by the insurance companies together with the liability insurance and handed over to the tax authorities, the name has since been "motor-related insurance tax".
The tax is reduced when the insurance fee
- is to be paid quarterly, at 5.40 ATS (minimum tax 54 ATS);
- to be paid every six months, at 5.30 ATS (minimum tax 53 ATS);
- to be paid annually, to 5.00 ATS (minimum tax 50 ATS).
As with the car stamps, each month started is counted as a full month.

From March 2014 the tax rates were increased:

For cars, the power of the combustion engine reduced by 24 kW per kilowatt
- for the first 66 kW € 0.62,
- for the other 20 kilowatts by 0.66 euros
- for the additional kilowatts by 0.75 euros,

at least 6.20 euros.

For cars and station wagons equipped with a "positive ignition engine" that were first registered in Germany before 1987, the engine-related insurance tax increases by 20% if the car does not comply with the prescribed emission limit values.

Web links

Tax office Austria: Information on NoVA
Online calculation for NoVA
Motor vehicle tax according to KfzStG 1992 on the website of the Austrian Ministry of Finance.

Individual evidence

↑ See shorthand protocol, 77th session of the National Council of the Republic of Austria, XVIII. Legislative period, 9./10. July 1992. Here in particular speech by MP Walter Resch (SPÖ), p. 8561 ff. (Full text as PDF; p. 60 ff .)

↑ Tax changes due to the Budget Accompanying Act ( Memento of the original from June 8, 2010 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. on the website of the Austrian Chamber of Commerce . @1@ 2