Frequently asked questions about motor vehicle insurance tax (FAQ)

An engine-based tax that is charged in Austria on motor vehicles with a gross weight of less than 3.5 metric tons. This tax is collected alongside the fee for motor vehicle third-party liability insurance.

Yes, as of 1 April 2025, all-electric vehicles will no longer be excluded. The calculation is based on the rated continuous power and curb weight listed on the vehicle's registration certificate, rather than on CO₂ emissions.

The tax is a government levy on the use of motor vehicles on public roads. It is a contribution towards infrastructure and is intended to encourage the use of environmentally friendly vehicles, since those with high CO₂ emissions are taxed at a higher rate.

The following groups are exempt from this tax in Austria:

• Vehicles belonging to emergency services (e.g., fire department, ambulance, police)
• Vehicles owned by people with disabilities (if they are used primarily for personal mobility and are registered to the person in question)
• Vehicles used for commercial passenger transport (e.g., taxis)
• Vehicles with transfer or test-drive license plates

For financing agreements, billing occurs on a monthly basis. The tax is collected along with the motor vehicle third-party liability insurance.