Question 1

Why do electric cars not pay NoVA in Austria?

Accepted Answer

The standard consumption tax (NoVA) is calculated based on CO₂ emissions. Since EVs produce 0 g CO₂/km in operation, the NoVA is €0. A significant purchasing advantage.

Question 2

What is the engine-related insurance tax (MVS)?

Accepted Answer

An annual tax based on engine power in kW, collected together with the liability insurance premium. EVs pay MVS - unlike NoVA, they are not exempt from this.

Question 3

How is the MVS for EVs calculated in 2026?

Accepted Answer

Progressive tiered rates: 0–60 kW: €0.6168/kW/month. 61–100 kW: +€0.738/kW/month. 101+ kW: +€0.8346/kW/month. Minimum tax rate applies.

Question 4

Is there an MVS exemption for EVs?

Accepted Answer

No, EVs are not exempt from MVS - only from NoVA. The MVS applies to all motorized motor vehicles, regardless of the drive type.

Question 5

Is a high-performance EV worthwhile from a tax perspective?

Accepted Answer

Very high-performance EVs (400+ kW) pay significantly more MVS (€4,000+/year) but save the NoVA (can be €10,000+ for expensive vehicles). The overall effect is usually positive.

Question 6

How much NoVA would a comparable combustion engine have?

Accepted Answer

Formula (simplified): (CO₂ value - 95 g/km) × factor × purchase price. At 180 g/km CO₂ and €35,000: approx. 17% = approx. €5,950 NoVA. The EV equivalent: €0.

Question 7

Are there benefits in kind for EVs as company cars?

Accepted Answer

Yes! The pecuniary advantage for EV company cars in Austria is €0 (0 g CO₂/km). For combustion engines: 2% of the purchase price monthly as benefit in kind — this significantly increases the income tax base.

Question 8

Is there a luxury tax for expensive EVs?

Accepted Answer

No specific 'luxury tax'. Since EVs are NoVA-exempt, this value-dependent effect also no longer applies. For company vehicles, there are appropriateness upper limits for depreciation (AfA).

Question 9

Will the NoVA exemption apply permanently?

Accepted Answer

The exemption is currently anchored in law. But the political discussion about it is ongoing — a complete abolition is not planned for 2026, but not excluded.

Question 10

How does Austria differ from Germany in terms of taxes?

Accepted Answer

There is no NoVA-equivalent tax in Germany. The motor vehicle tax for EVs in Germany is to be reintroduced from 2026. In Austria: MVS is payable, NoVA is not.

Austrian EV Tax Calculator 2026

Frequently Asked Questions about Austrian EV Taxes

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