Austria NoVA Calculator (Standard Consumption Tax on Cars)
The NoVA on a new or imported car, motorhome or motorcycle, with VAT and the gross price.
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BMF formulas Austria · Normverbrauchsabgabe (NoVA) with the CO2 malus and 20% VAT · Sources
The working line by line
| Item | Amount |
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How it was worked out
Rules used and official sources
- BMF: NoVA Steuersatz
- BMF: the formula in force now
- BMF: the earlier formula with light goods vehicles (WLTP)
- BMF: the formula of the WLTP changeover
- BMF: the formula for NEDC values
- BMF: Steuergegenstand
- BMF: Befreiungen
- BMF: Fahrzeugerwerb aus Mitgliedstaaten der EU
- USP: Normverbrauchsabgabe
- WKO: NoVA
- BMF: Berechnungsprogramme, with the official NoVA calculator
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Austria, as set out under ‘The formulas’.
- Sources
-
This guide lists 8 sources under ‘Official sources’, among them:
- Tests
- 17 automated tests check its results.
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About the Austria NoVA Calculator (Standard Consumption Tax on Cars)
Work out the Austrian NoVA (Normverbrauchsabgabe), the one-off tax due when a car, motorhome, passenger van or motorcycle is delivered in Austria or first registered here. For a car delivered in 2026 the rate is (CO2 in g/km − 91) ÷ 5 percent of the net price, rounded to a whole percent and at most 80%; above 155 g/km a malus of € 80 per gram is added, and a deduction of € 350 comes off (BMF). The 91 g falls by 3 g every year: 88 in 2027, 85 in 2028 and 82 in 2029.
Enter how you get the vehicle, its type, its CO2 value and its net price: the calculator finds the law that applies — the day of delivery or registration, the previous year’s under the transitional rule, or for a used vehicle from the EU the day it was first registered there, with the malus and deduction shrunk by its loss in value — and shows the NoVA, the 20% VAT on a new vehicle and the price with both. Nothing you type leaves your browser.
Without a pass the page gives a free preview of your own result: the NoVA in full, with the first rows of each table and the first step of the working; a Pro pass opens the rate, the malus, the deduction, VAT, the gross price, next year’s NoVA, the copy, the CSV and printing.
How to use it
- Choose how you get the vehicle — new from an Austrian dealer, new from another EU country, used from the EU or EEA, or from outside the EU — and its type.
- Enter the day of delivery or registration in Austria; for a used vehicle from the EU, also the day it was first registered there and, if you know it, its net price when new.
- Enter the CO2 value: the combined WLTP value from the certificate of conformity (the weighted value for a plug-in hybrid), the NEDC value if that is all there is, or twice the engine power in kW without one.
- Enter the net price without VAT and NoVA, with the options and accessories delivered with it — for a used vehicle its value, for example from a recognised valuation list.
- Read the NoVA, the VAT and the gross price. Copy the summary, download the CSV or print with a Pro pass, or after unlocking this result; without one the page shows a free preview.
Examples
(142 − 91) ÷ 5 = 10,2 → 10% of € 38.500 = € 3.850, less € 350: NoVA € 3.500.
24% = € 14.400, plus a malus of (210 − 155) × € 80 = € 4.400, less € 350: NoVA € 18.450.
The 2019 law applies: 32% (the maximum then) = € 2.560, malus € 400 and deduction € 300 shrunk with the value. Price when new €28.500 known: NoVA € 2.588,07; unknown, one eighth after seven years: € 2.572,50.
(160 − 51) ÷ 4 = 27,25 → 27% = € 4.050, plus € 200 malus above 150 g/km: NoVA € 4.250.
No NoVA: 0 g/km is exempt. 20% VAT of € 8.000 gives € 48.000.
The formulas
- Cars, motorhomes and vans with 4 to 9 seats mainly for people, under the current law: (CO2 − 94) ÷ 5 in the second half of 2025, then (CO2 − 91) ÷ 5 in 2026, − 88 in 2027, − 85 in 2028 and − 82 in 2029, at most 80%; malus € 80 per g/km above 155; deduction € 350 (BMF).
- Motorcycles, trikes and quads over 125 cm³: (CO2 − 51) ÷ 4 in 2026 and 2027 and − 49 in 2028 and 2029, at most 30%, with a malus of € 20 per g/km above 150 and no deduction.
- Motorhomes of body type SA may use twice the engine power in kW as their CO2 value, and pay at least 16% either way.
- The rate is rounded commercially to a whole percent; the calculation never gives a credit, so a deduction larger than the tax leaves nothing to pay.
- Earlier laws for earlier dates: July 2021 to June 2025, 2020 to June 2021 and March 2014 to 2019 (NEDC values: (CO2 − 90) ÷ 5, at most 32%).
Which law applies
The law on the day of the taxable event applies: the delivery by an Austrian dealer, the acquisition of a new vehicle in another EU country, or the registration in Austria. A vehicle with an irrevocable written contract signed before 1 December and delivered before 1 April keeps the previous year’s law. A used vehicle from the EU or EEA is taxed by the law that applied in Austria when it was first registered there, with the malus and the deduction reduced by its loss in value — today’s value ÷ its price when new, or one eighth less for each full year since the first registration, never below one eighth. Imports from outside the EU (Switzerland, the UK) pay the current law in full (BMF).
What pays NoVA
Cars (class M1), motorhomes, motorcycles, trikes and quads over 125 cm³ (L3e, L4e, L5e, L7e) and other vehicles of up to 3.5 t with 4 to 9 seats mainly for people. Vehicles mainly for goods no longer pay it: a van with a climate-tight partition, a load space for a 1 m cube and panelled side windows behind the second row, or a pick-up with a truck-type platform or a long load bed and simple equipment (BMF; BMF note). Vehicles with 0 g/km (electric, hydrogen) are exempt; hybrids are not. Disabled drivers, emergency vehicles and diplomats are exempt, and taxis, driving schools and rental cars get the NoVA back (BMF).
VAT and the gross price
The NoVA is worked out on the price without VAT and without the NoVA itself (BMF; USP), and it is not part of the base for VAT (WKO): a dealer’s price is the net price plus 20% VAT plus the NoVA. A new vehicle bought in another EU country carries no VAT there: you pay 20% Austrian VAT with the NoVA before registration (BMF). For a used vehicle, VAT depends on the seller, so the calculator leaves it out.
Official sources
Limitations
- For laws from 1 March 2014; a used vehicle first registered earlier needs the BMF’s own calculator or the finance office.
- Vans first registered before 1 July 2021 depend on their customs classification, which the finance office decides.
- The refund of NoVA for a vehicle that leaves Austria at most 48 months after its first registration (on its value then), and the refunds for taxis, rentals and driving schools, are not worked out (BMF).
- The CO2 value must be the one in the vehicle’s documents; for the 2014–2019 law that is the NEDC value. The value of a used vehicle is what a recognised valuation list or an expert opinion gives, unless the dealer’s price applies.
- The 2014 deduction for diesel cars and the alternative-drive bonus of 2014 and 2015 are included; other special cases are not. An estimate, not tax advice: the finance office or the dealer’s NoVA statement decides.
Privacy
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Frequently asked questions
What do I get without a pass?
Without a pass, Austria NoVA Calculator (Standard Consumption Tax on Cars) shows the NoVA on your car in full, with the first rows of each table (up to 3) and the first step of the working; every other figure is hidden. Until you unlock it, the result can’t be downloaded, copied or printed. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How is the NoVA calculated in 2026?
For a car: (CO2 in g/km − 91) ÷ 5 percent of the net price, rounded to a whole percent and at most 80%, plus € 80 for each g/km above 155, less € 350. A 142 g/km car at € 38.500 pays 10%: € 3.500.
Do electric cars pay NoVA?
No. Vehicles with 0 g/km of CO2, such as electric and hydrogen cars, are exempt. Plug-in hybrids pay NoVA on their weighted combined CO2 value.
How much NoVA will I pay on a used car from Germany?
The law of the day it was first registered in the EU applies, on its current value, with the malus and the deduction reduced by its loss in value (or by an eighth for each full year, never below one eighth). The calculator works it out from the first registration date, the value and the CO2.
Is VAT charged on the NoVA?
No. The NoVA is a percentage of the price without VAT, and VAT is 20% of the net price: the gross price is the net price plus VAT plus the NoVA.
Is what I enter sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.