Engine-related insurance tax

In addition to the third-party liability insurance premium paid on two-wheeled motor vehicles (e.g. motorcycles over 100 cc) and motor vehicles with a maximum gross vehicle weight of less than 3.5 tonnes (e.g. passenger cars and estate cars), 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.


In general, these rules apply to all business owners from EU Member States and EU citizens with a vehicle registered in Austria.

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.

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.

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

Further Links

Engine-related insurance tax (→ BMF)German text

Translated by the European Commission
Last update: 1 January 2022

Responsible for the content: Federal Ministry of Finance

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