Excise duties and energy taxes

Excise duties and energy taxes are taxes on the supply or consumption of certain goods. In Austria, excise duties are levied on alcohol, certain alcoholic beverages, mineral oils and tobacco products. Energy taxes are levied on electricity, coal and natural gas. While EU Member States may set different rates of excise duty, the rules governing the basis of excise duty (e.g., taxable items, minimum tax rates, or certain tax exemptions) and the movement of excise goods are uniform throughout the EU. In order to avoid distortions of competition in the internal market, excise goods are generally taxed in the country in which they are consumed.

The following excise duties and energy taxes are payable in Austria:

• Alcohol duty
• Beer duty
• Tobacco tax
• Mineral oil tax
• Electricity tax
• Natural gas tax
• Coal tax

There are no excise duties on wine or sparkling wine in Austria.

Starting in the year 2026, tobacco-related products (e-liquids and nicotine pouches) will also be subject to tobacco tax. Special regulations apply to these product categories.

Energy-intensive manufacturing companies with a proven focus on the manufacture of physical goods can receive a partial reimbursement of the taxes associated with the supply of energy, namely electricity tax, natural gas tax, coal tax and mineral oil tax.