Motor vehicle tax
The following vehicles registered in an Austrian registration process are subject to motor vehicle tax under the Kraftfahrzeugsteuergesetz 1992
- motor vehicles and trailers with a maximum authorised overall weight of more than 3.5 tonnes
- tractors and traction engines which are approved as such under vehicle law, irrespective of their maximum authorised overall weight
- motor vehicles which do not have liability insurance
- motor vehicles and trailers which are used on roads that are used for public transport without the authorisation necessary under vehicle law (section 36 of the Kraftfahrgesetz 1967 – KFG 1967) (unlawful use)
- motor vehicles registered in a foreign authorisation process which are used on roads that are used for public transport, provided that there is no inter-state tax exemption agreement in place. Customs authorities are responsible for collecting the vehicle tax in these cases.
The following vehicles are not subject to motor vehicle tax: vehicles which are subject to the engine-related insurance tax and vehicles which are exempt from the authorisation requirement (section 1 paragraph 2 KFG).
Motor vehicles with a maximum design speed of 10 km/h.
No tax is levied on trailers whose number exceeds that of taxable towing vehicles with a maximum authorised weight of more than 3.5 tonnes belonging to the same taxable party ("surplus trailers") and those which have a lower tax base in relation to the total number of trailers. Trailers which are pulled by a vehicle belonging to another taxable party are not taken into account in this calculation.
Procedure for determining trailers not subject to tax
1. Determine on the first of a calendar month the number of articulated lorries subject to tax with a maximum authorised overall weight of more than 3.5 tonnes
2. Determine on the first of a calendar month the number of other towing vehicles subject to tax with a maximum authorised overall weight of more than 3.5 tonnes (trucks, tractors, traction vehicles etc.)
3. Determine on the first of a calendar month the number of semi-trailers with a maximum authorised overall weight of more than 3.5 tonnes
4. Determine on the first of a calendar month the number of other trailers with a maximum authorised overall weight of more than 3.5 tonnes
5. The difference between point 3 (semi-trailers) and point 1 (lorries) and the difference between point 4 (other trailers) and point 2 (other towing vehicles) add up to the surplus number of trailers.
6. Tax is not collected on the surplus, starting from the trailer with the lowest tax base.
On the first of a calendar month: one articulated lorry, two towing trucks, two semi-trailers with a maximum authorised overall weight of 20 and 25 tonnes (after deduction of the vertical load in each case): One semi-trailer is surplus, therefore no tax is to be paid on the 20-tonne semi-trailer (section 1 paragraph 2 Kraftfahrzeugsteuergesetz – KfzStG).
If a tax exemption depends on a vehicle being used exclusively or primarily for a specific purpose, this condition is fulfilled if the vehicle is used for the designated purpose more than 80 per cent of the time.
There are significant exemptions from the Vehicle Taxation Act for example for:
- vehicles which are exclusively or primarily used by the fire brigade, for the emergency services or as ambulances,
- vehicles which are used with temporary number plates or transfer number plates,
- buses and vehicles which are exclusively or primarily used as rental vehicles or taxis,
- tractors and traction vehicles which are exclusively or primarily used in agricultural and forestry operations and trailers towed solely by these,
- self-propelled machinery and trailer machines,
- vehicles which are powered exclusively by electricity (does not apply to vehicles with a hybrid drive),
- vehicles for which the registration certificate and the licence plates are deposited at the competent authority,
- for vehicles whose maximum authorised overall weight is more than 3.5 tonnes, for a period of at least 10 days,
- for other vehicles, for a period of at least 45 days,
from the day following deposit to the day following that of follow-up,
- motor vehicles registered in an Austrian registration process with a maximum authorised overall weight of more than 3.5 tonnes, in the calendar month in which they are used exclusively for collection and delivery of combined road/rail transport for distributing and collecting of containers of at least 20 feet in length, of removable superstructures or of railway trailers. Collection and delivery only qualifies if the nearest technically suitable rail loading or unloading station in Austria to the loading or unloading point is used.
For vehicles with transferable number plates the tax is only payable on the vehicle subject to the highest tax. Vehicles exempt from tax for other reasons are not taken into account.
Vehicle tax reduction
Upon application, tax is reduced for vehicles (trailers) with a maximum authorised overall weight of more than 3.5 tonnes which are empty or are carried loaded in piggyback transportation by rail within Austria, by 15 per cent of the monthly tax payable on the vehicle for each rail transport. The maximum reduction, however, is the amount of tax payable for the vehicle in a calendar year.
For motor vehicles which have been registered in an Austrian registration process, the person to whom the vehicle is registered is liable for the tax.
In all other cases (e.g. unlawful use), it is the person who is using the vehicle.
Duration of tax obligation
For vehicles registered in an Austrian registration process, the tax obligation begins on the date of registration and lasts until the day on which registration ends (tax calculated daily). Days commenced count as full days.
In the event of unlawful use the tax would be collected from the beginning of the calendar month in which the Austrian registration would have taken place to the end of the calendar month in which the unlawful use ends. The tax is collected for a minimum period of one month in any case.
Tax base and tax rate
Motor vehicles and trailers with a maximum authorised overall weight of more than 3.5 tonnes and tractors and traction vehicles
The values entered in the type certificate or in the decision of individual approval are decisive for tax calculation.
If this entry is lacking, a maximum authorised overall weight of 8 tonnes must be applied.
The monthly tax rate for each tonne of maximum authorised overall weight is
- for vehicles with a maximum authorised overall weight of up to 12 tonnes 1.55 Euro, at least 15 Euro,
- for vehicles with a maximum authorised overall weight of more than 12 tonnes up to 18 tonnes 1.70 Euro,
- for vehicles with a maximum authorised overall weight of more than 18 tonnes 1.90 Euro, at most 80 Euro, for trailers at most 66 Euro.
Partial tonnes are rounded up to full tonnes for calculating the tax. For daily calculation of the motor vehicle tax, a month is considered to have 30 days.
Other motor vehicles
The rules and regulations for all other motor vehicles can be found on the web page of the Federal Ministry for Finance.
When assigning transferable number plates to vehicles, where one is subject to engine-related insurance tax (e.g. a passenger car) and the other is subject to motor vehicle tax (e.g. a truck over 3.5 tonnes), the engine-related insurance tax is to be offset against the motor vehicle tax, provided that this relates to the tax calculation period.
Charging the tax
Duty of disclosure
Where there is an obligation to pay motor vehicle tax, the taxable party must notify the tax office (→ BMF)German text of this fact within one month. The duty of disclosure arises upon registration of the first taxable vehicle. The disclosure can be made using Form Kr20 or without a form.
Further information on the motor vehicle tax declaration can be found at USP.gv.at.
In Austria, records must be kept detailing the model and number plate of the vehicle, the duration of the tax obligation and the tax base.
If these records are kept for other reasons, separate records for the purpose of motor vehicle tax are not necessary.
Declaration obligation and payment of the tax
Tax liability arises at the end of the calendar quarter. The tax to be paid for the calendar quarter in question is self-assessed by the taxable party and must be paid to the tax office by the 15th day of the second calendar month following the end of the calendar quarter. Therefore, payment must be made for the
- first calendar quarter by 15 May
- second calendar quarter by 15 August
- third calendar quarter by 15 November
- fourth calendar quarter by 15 February of the following year.
At the end of each calendar year, a tax declaration (Form Kr1) relating to the taxable vehicles must be submitted to the tax office by 31 March of the following calendar year. Form Kr2 – Explaining the Motor Vehicle Tax Declaration (Kr1) for the respective year can be used to help fill in Form Kr1 and to calculate the tax.
Responsibility for collection
In the case of unlawful use of a vehicle, the Tax Authority Austria is always responsible.
The Customs Authority Austria is responsible for cross-border traffic with motor vehicles not registered in Austria.
Revocation of registration
Non-payment or incomplete payment of the motor vehicle tax is grounds for revocation of registration, which the tax office can apply for with the authority that registered the vehicle.
- Motor Vehicle Tax (→ BMF)German text
- Motor Vehicle Taxation Act – Disclosure – Kr20German text
- Motor Vehicle Tax Declaration – Kr1German text
- Explaining the Motor Vehicle Tax Declaration – Kr2German text
- Sections 1 and 36 of the Kraftfahrgesetz 1967 (KFG 1967)
- Section 1 of the Kraftfahrzeugsteuergesetz 1992 (KfzStG 1992)
- Richtlinien zum Kraftfahrzeugsteuergesetz und zur motorbezogenen Versicherungssteuer (MVSKR)
Responsible for the content: Federal Ministry of Finance