Excise duties and energy taxes

Excise duties and energy taxes are taxes on the supply or consumption of certain goods and energy products. In Austria, excise duties are levied on alcohol, certain alcoholic beverages and tobacco. Energy taxes are levied on electricity, mineral oils, coal and natural gas. While EU Member States may set different rates of excise duty, the rules governing the basis of excise duty 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.

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, such as electricity tax, natural gas tax, coal tax and mineral oil tax.