Engine-related insurance tax

Taxable items

In addition to the third-party liability insurance premium an "engine-related insurance tax" is payable for the following vehicles:

• two-wheeled motor vehicles (e.g. motorcycles over 100 cc)
• passenger cars and estate cars
• all other motor vehicles with a maximum gross vehicle weight of less than 3.5 tonnes (e.g. light commercial vehicles)

Exceptions: Tractors and motorised carts are exempt from this regulation.

The engine-related insurance tax is transferred to the tax office by the insurance company.

In contrast, vehicles that have a maximum gross vehicle weight of more than 3.5 tonnes or are registered for use as a tractor or motorised cart are subject to a motor vehicle tax that is payable directly to the tax office.

Calculating the engine-related insurance tax

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,
• the type of drive,
• the date of first registration and
• the period for which the insurance premium is paid.

Specific calculations:

• passenger cars and estate cars:
  • with purely electric drive: tax is based exclusively on the rated continuous output of the electric motor (kW) and the tare weight (kg).
  • with other drive: tax is calculated according to the power (kW) of the combustion engine and
    • in case of first registration after 30 September 2020 and CO₂ emission value determined according to the WLTP:
      Additionally the tax is calculated according to the CO₂ emissions (determined in accordance with the WLTP test procedure).
• two-wheeled motor vehicles:
  • with purely electric drive: tax is based exclusively on the rated continuous output of the electric motor (kW)
  • with other drive: tax is calculated according to the cubic capacity (cc) and
    • in case of first registration after 30 September 2020:
      Additionally the tax is calculated according to the CO₂ emissions (determined according to the WMTC test procedure).
• 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):
  • with purely electric drive: tax is based exclusively on the rated continuous output of the electric motor (kW)
  • with other drive: tax is based exclusively on the engine power (kW)

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 motor vehicles 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 (rental cars, taxis)
• disabled motor vehicles
• two-wheeled motor vehicles (with electric motor) with a maximum output of 4 kilowatts
• two-wheeled motor vehicles (with internal combustion engine) with a cubic capacity of maximum 100 cc (e.g. mopeds)
• motor vehicles for which the registration certificate and license plates are deposited with the competent authority for a period of at least 45 days

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)