Energy Tax Rebate

Energy-intensive production plants whose activity can be shown to consist primarily in the manufacture of goods can obtain reimbursement from the tax office for part of the energy taxes paid to energy suppliers. Energy taxes are reimbursed if they exceed 0.5 per cent of the net production value and comply with the minimum tax rates set in the European Union Energy Tax Directive. The corresponding amount is reimbursed less a general deductible amount of 400 Euro by the tax office responsible for VAT.


In general, these rules also apply to entrepreneurs from EU Member States in Austria.

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Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance

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