Engine-related insurance tax

Taxable items

In addition to the third-party liability insurance premium paid on two-wheeled motor vehicles (e.g. motorcycles over 100 cc), passenger cars and estate cars as well as all other motor vehicles with a maximum gross vehicle weight of less than 3.5 tonnes (e.g. light commercial vehicles), an "engine-related insurance tax" is payable (except on tractors and motorised carts), which is then transferred to the tax office by the insurance company.

Vehicles registered for use on the road in Austria that have a maximum gross vehicle weight of more than 3.5 tonnes or are approved for use as a tractor or motorised cart are subject to a motor vehicle tax that is payable to the tax office.

Further information on the motor vehicle tax can be found at USP.gv.at.

Calculation

The engine-related insurance tax consists of a fixed amount that is levied in addition to the insurance tax. The amount of the engine-related insurance tax depends on the type of motor vehicle insured, the date of first registration and the period for which the insurance premium is paid.

For passenger cars and estate cars registered for the first time after 30 September 2020, for which a CO₂ emission value was determined according to the WLTP test procedure, the tax is calculated according to the power (kW) of the combustion engine and the CO₂ emissions.

For two-wheeled motor vehicles registered for the first time after 30 September 2020, and for which a CO₂ emission value was determined according to the WMTC test procedure, the tax is calculated according to the cubic capacity and CO₂ emissions.

In all other cases (first registration before 1 October 2020 or no WLTP or WMTC value determined) and for all other motor vehicles with a maximum permissible gross weight of up to 3.5 tons (such as small trucks (N1), motorhomes of the body type "SA" with base vehicle of class N or quads) the amount of the engine-related insurance tax is based exclusively on the power (kW) of the combustion engine or on the cubic capacity.

The engine-related insurance tax is determined for each month of the existence of an insurance contract for third-party liability insurance. If the insurance relationship starts or ends (e.g. when de-registering a vehicle for the purpose of transfer abroad) during a calendar month, the engine-related insurance tax is only paid pro rata. A month is deemed to comprise 30 days for this purpose.

Exemptions

The following are exempt from engine-related insurance tax

• motor vehicles registered for a public authority and intended for use by the public security service or the judicial guard, as well as army vehicles
• motor vehicles intended exclusively or predominantly for the fire department, for the rescue service or as ambulances
• motor vehicles used primarily for the personal transportation of persons with disabilities (→ oesterreich.gv.at)
• motor vehicles with transfer or test-drive license plates
• motor vehicles used for commercial passenger transport
• disabled motor vehicles
• motor vehicles for which the registration certificate and license plates are deposited with the competent authority for a period of at least 45 days
• motor vehicles which have a CO₂ emission value of 0 g/km due to their propulsion system (in particular electric or hydrogen)

In the area of two-wheeled motor vehicles, those whose cubic capacity does not exceed 100 cc are exempt from engine-related insurance tax (e.g. mopeds).

Further links

• Calculate engine-related insurance tax (→ BMF Standardised consumption tax calculator)^{German text}
• Engine-related insurance tax (→ BMF)^{German text}

Legal bases

Versicherungssteuergesetz (VersStG)