NoVA Calculator Austria 2026/2027: Car Tax Explained

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Austria's car registration tax (Normverbrauchsabgabe, NoVA) for 2026 is (CO2 value − 91) ÷ 5 percent of the vehicle's net price, capped at 80%. From 1 January 2027 the CO2 deduction drops to 88 g/km, so the same car costs slightly more. Battery-electric cars pay nothing.

The calculator below gives you the figure for any car in seconds. Below it we walk through the formula, run real examples, and cover the parts most guides skip: who is exempt, how motorcycles are taxed differently, and the refund you can claim when you leave Austria again. If you plan to finance the car, our car loan calculator for Austria is the natural second step.

Key takeaways

• 2026 formula: (CO2 in g/km − 91) ÷ 5 = tax rate in percent, rounded to whole percent, capped at 80%
• From 1 January 2027 the deduction drops to 88 g/km. A 132 g/km car at €30,000 net costs about €300 more
• CO2 malus: €80 per gram above 155 g/km, then a fixed €350 comes off the result
• Motorcycles divide by four, not five, and get no €350 deduction
• Electric cars are exempt. Taxis and driving-school cars qualify if used more than 80% for that purpose
• Leaving Austria? You can reclaim part of the tax, but since 1 July 2026 only within 48 months of the vehicle's first registration anywhere in the world
• All figures from § 6 NoVAG and the Austrian Ministry of Finance (BMF), as of July 2026

What is the NoVA and when do you pay it?

The NoVA is a one-off tax. It becomes due when a vehicle is registered in Austria for the first time. That covers a new car from an Austrian dealer just as much as a used car you import from Germany.

It is not limited to passenger cars. According to oesterreich.gv.at, NoVA applies at first registration of passenger cars, estates including small and camper vans, light lorries, quads and motorcycles. Class N1 light commercial vehicles changed on 1 July 2025: they were largely exempted, and only those "primarily intended for passenger transport" remain taxable (source: WKO).

The flip side matters if you are buying used. A car that was already registered in Austria carries no NoVA. The tax was settled at first registration and stays with the vehicle.

For new cars the NoVA is usually built into the dealer's price, but it appears as a separate line on the purchase contract. The higher the emissions, the higher the rate. That is the point of the tax.

NoVA calculator: get your figure

NoVA Calculator 2026/2027

Work out the Austrian vehicle registration tax (NoVA) under § 6 NoVAG for cars and motorcycles. This calculator is guidance only and does not replace tax advice.

Vehicle type

Car / estateMotorcycle

Year of registration2026 (CO2 deduction 91 g/km)2027 (CO2 deduction 88 g/km)

Net vehicle price in euros (excluding VAT and NoVA)

For new cars: purchase price without 20% VAT. Tip: gross price ÷ 1.2 = net price (if NoVA is not yet included).

CO2 emissions, WLTP combined (g/km)

You find the WLTP value in the registration certificate or data sheet. For plug-in hybrids, the weighted combined WLTP value applies.

Calculate NoVAReset

The calculator uses the formula in § 6 Abs 2 NoVAG. You need two values: the net vehicle price and the combined WLTP CO2 figure. Both appear on the offer, the data sheet or the registration certificate (Zulassungsschein). For plug-in hybrids the weighted combined WLTP value applies, which usually sits well below a comparable petrol car.

Calculating the NoVA: the 2026 and 2027 formula

The calculation runs in three steps: rate, then malus, then the fixed deduction.

Step 1, tax rate. (CO2 value − deduction) ÷ 5, rounded to whole percent. The deduction has been falling by three grams a year since 2025:

Step 2, CO2 malus. Above 155 g/km, add €80 for every gram over the threshold.

Step 3, fixed deduction. Subtract €350 from the result. The tax cannot fall below zero, so there is no credit.

The maximum rate is 80% (source: BMF, NoVA tax rate).

Example: compact SUV at 132 g/km

Sarah moved to Vienna in 2024 and buys a compact SUV in October 2026 for €30,000 net, WLTP value 132 g/km. Her rate: (132 − 91) ÷ 5 = 8.2, rounded to 8%. That gives €2,400, no malus, minus €350: €2,050 NoVA.

If she registered the same car in January 2027 instead, the rate would be (132 − 88) ÷ 5 = 8.8, rounded to 9%. Result: €2,700 − €350 = €2,350. Waiting would cost her €300.

Example: SUV above the malus threshold

A larger SUV at 175 g/km for €45,000 net shows how hard the malus bites. Rate for 2026: (175 − 91) ÷ 5 = 16.8, rounded to 17%, so €7,650. Add 20 grams above 155 at €80 each = €1,600. After the €350 deduction the total is €8,900, nearly a fifth of the purchase price.

What changes from 1 January 2027?

The CO2 deduction falls from 91 to 88 g/km, which pushes every car up by as much as one percentage point.

The transition rule matters more than the change itself, and it sits directly in the statute. Under § 6 Abs 7 NoVAG you may keep the previous year's values if two conditions are met: the purchase contract must be irrevocable and in writing before 1 December, and delivery or intra-Community acquisition must happen before 1 April of the following year. For the 2027 switch that means a contract by 30 November 2026 at the latest and delivery by 31 March 2027.

The words "irrevocable and in writing" carry the weight here. A verbal promise or an order you can still cancel does not qualify. Ask the dealer to issue the contract accordingly and keep a copy. The BMF publishes the same rule on its own tariff page, so you can point to it.

Insurance follows similar timing, because premiums change at the turn of the year too. Our car insurance guide for Austria covers what to check for a new car.

Who pays no NoVA? The exemptions

Not every first registration triggers the tax. § 3 NoVAG lists several exceptions, and some come up more often than you would expect.

Battery-electric and hydrogen vehicles emit 0 g/km, so the formula produces a 0% rate and no NoVA at all. The SUV above owes €8,900; an electric car in the same price bracket owes nothing. Insurance works slightly differently for EVs, which our EV insurance guide for Austria explains.

Driving-school cars, hire cars, taxis and guest vehicles, ambulances, fire service vehicles and hearses fall under privileged use in § 3 Abs 3 NoVAG. One threshold decides it: the vehicle must serve that purpose for more than 80 percent of its use. Switch it to ordinary use later and the tax becomes payable.

People with disabilities are exempt for one vehicle used for personal mobility under § 3 Abs 2 Z 2 NoVAG. It requires a certificate confirming exemption from the engine-related insurance tax under § 4 Abs 3 Z 9 VersStG 1953, which covers either an inability to reasonably use public transport or blindness. Mind the deadline: the certificate has to reach the tax office within two weeks of delivery or registration.

For N1 vehicles the July 2025 rules apply. If you are buying a panel van or pickup, check the vehicle class in the type certificate before budgeting for NoVA.

Getting the NoVA back: refunds and the expat case

The NoVA is a one-off tax, but not always a final one. There are three routes to a refund, and the second one is the reason this section matters to anyone who moved to Austria for a fixed term.

Refund under § 12 NoVAG. It applies where a vehicle cannot legally or factually be registered, where no registration follows the delivery, or where a privileged use qualifies (driving school, hire, taxi, guest vehicle, ambulance). The application goes to your tax office and the deadline is five years.

Export refund under § 12a NoVAG. If you move a vehicle abroad permanently or sell it there, you can reclaim the NoVA still embedded in its used value. You need proof of deregistration in Austria and proof of export, and the application deadline is five years.

This is where 2026 changed things. The Fraud Prevention Act 2025 (Betrugsbekämpfungsgesetz 2025, BGBl. I Nr. 98/2025) restricted the export refund from 1 July 2026 to what the law calls temporary domestic use. The BMF wording: "Als vorübergehende Verwendung im Inland gilt die Zulassung zum Verkehr im Inland innerhalb eines Zeitraums von höchstens 48 Monaten ab dem Zeitpunkt der erstmaligen Zulassung zum Verkehr." The 48 months run from the vehicle's first registration anywhere in the world, not from its Austrian registration.

For a three-year posting to Vienna, buying new and taking the car with you when you leave, that works. Import a four-year-old car from Germany and export it two years later, and it does not. If a move abroad is on the horizon, this window belongs in the buying decision, not in the leaving checklist.

One more detail on timing: the new rules apply to deliveries and transfers abroad from 1 July 2026. Vehicles exported up to and including 30 June 2026 stay under the old regime even if you file the application later.

Refund under § 6 Abs 9 NoVAG. Where the NoVA is folded into the consideration of the immediately following VAT-liable transaction, the buyer is entitled to 16.67% of the NoVA. This mostly concerns dealer chains.

Importing a used car from Germany or the EU

If you import a used car from the EU, NoVA falls due the moment the car is first registered in Austria. Two things differ from the new-car case.

First, the tax base is the fair market value (gemeiner Wert) at the time of registration, not the original list price (source: oesterreich.gv.at).

Second, under § 6 Abs 8 NoVAG the applicable law is the one that would have applied in Austria at the time of the car's first registration elsewhere in the EU. A BMW first registered in Germany in 2020 is taxed under the 2020 rules. The same provision requires the vehicle's change in value to be taken into account for the bonus-malus calculation and the deduction, so on older imports both the malus and the fixed deduction shrink proportionally.

Run the numbers before you buy, not after. On a powerful used car the tax can add several thousand euros. For a specific case, use the official BMF calculator or ask the tax office.

NoVA for motorcycles: divide by four

Motorcycles follow their own formula, and the difference that matters most gets missed constantly: the divisor is four, not five. § 6 Abs 1 NoVAG puts it as "(CO2 emissions in g/km minus 55 (CO2 deduction) g/km) divided by four".

The 55 g/km is the statutory starting value. It has been dropping by two grams every second year since 1 January 2024, which puts it at 51 g/km for 2026 and 2027, and 49 g/km from 2028. The maximum rate is 30%. Above 150 g/km, add €20 per gram. There is no €350 deduction for motorcycles; that only exists in the passenger-car rule.

One more trap: for motorcycles § 6 Abs 4 NoVAG requires the WMTC value, not WLTP. Take the figure from the type certificate rather than the one you are used to from cars.

An example: a motorcycle at 95 g/km gives (95 − 51) ÷ 4 = 11, so 11%. On €12,000 net that is €1,320, with no malus. Electric motorcycles are exempt, just like electric cars.

Cars and motorcycles side by side:

The calculator above is built for passenger cars. For motorcycles use the values here or the official BMF calculator. For cover, see our motorcycle insurance guide for Austria.

Motorhomes and camper vans: the 16 percent floor

Motorhomes with body type "SA" carry a minimum rate of 16 percent when the CO2 value is declared under the special rule. Under § 6 Abs 6 Z 4 NoVAG that value may optionally be taken as twice the rated power of the combustion engine in kilowatts. Otherwise motorhomes are taxed like passenger cars.

Whether it pays off depends on the vehicle. A motorhome with high emissions but modest power often comes out cheaper on the rated-power route; on an efficient base vehicle the regular CO2 route wins. Work out both before registering.

Small and camper vans count as estate cars and are therefore liable. Where no CO2 value exists at all, § 6 Abs 6 Z 1 applies: the rate comes from the engine displacement in cubic centimetres reduced by 100, multiplied by 0.02, capped at 30%.

What you pay on top of the NoVA

The NoVA is one item among several. Budget for these too.

VAT of 20% applies to the vehicle price on a new car and is already included in the dealer's gross price.

Registration consists of several official fees. Per oesterreich.gv.at these are €178 for the registration fee, €23 for the number plates and €31.10 for the credit-card format registration certificate, around €232 in total. The registration fee itself rose from €119 to €178 on 1 July 2025. The ÖAMTC puts the practical total at roughly €270. A personalised plate costs extra.

The engine-related insurance tax (motorbezogene Versicherungssteuer) is collected monthly with your liability premium and depends on power and CO2. Since 1 April 2025 battery-electric cars pay it too, the exemption having been removed by the 2025 budget consolidation act. Unlike the NoVA it is a recurring cost, not a one-off purchase tax.

Then there are the insurance premium and tyres. For wheels, see our wheels and rims guide for Austria.

How to keep your NoVA down

• Check the CO2 value before buying. Even 5 g/km less can cut the rate by a full percentage point, which is €300 on a €30,000 car.
• Question the engine choice. The stronger version of the same model often sits above 155 g/km, where every gram costs €80.
• Run the numbers on an EV or plug-in hybrid. Zero grams means zero NoVA; hybrids use the lower weighted WLTP figure.
• Use the timing. Registering in 2026 rather than 2027 saves about €300 on a 132 g/km car. The transition rule needs an irrevocable written contract.
• If you might leave Austria, think about § 12a early. Since 1 July 2026 the export refund only works within 48 months of first registration worldwide.
• Look at total costs. NoVA, financing, insurance and tyres belong in one calculation.

If financing is still open, check conditions before you visit the dealer: check car loan conditions at durchblicker.at (ad). Negotiating with financing already secured puts you in a stronger position on price.

Frequently asked questions about the NoVA calculator

How do I calculate the NoVA in Austria?

For 2026: (CO2 value in g/km minus 91) divided by 5 gives the tax rate in percent, rounded to a whole percent and capped at 80%. Apply that rate to the net price. Above 155 g/km, add 80 euros per gram as a malus, then subtract a fixed 350 euros.

How high is the NoVA in percent?

The rate depends on CO2 emissions. A car at 118 g/km pays about 5% in 2026, one at 132 g/km pays 8%, and an SUV at 175 g/km pays 17%. The legal maximum of 80% only affects extreme vehicles.

How much NoVA do motorcycles pay?

Motorcycles divide by four rather than five: (CO2 value minus 51) divided by 4 gives the rate for 2026 and 2027, capped at 30%. Above 150 g/km, add 20 euros per gram. The 350 euro deduction does not apply to motorcycles, and the relevant emissions figure is the WMTC value, not WLTP.

Who is exempt from the NoVA in Austria?

Battery-electric and hydrogen vehicles at 0 g/km are exempt. So are driving-school cars, hire cars, taxis and guest vehicles, ambulances and fire service vehicles, provided the vehicle serves that purpose for more than 80 percent of its use. People with disabilities need a certificate under section 4 paragraph 3 item 9 VersStG and must submit it within two weeks. N1 vehicles have been largely exempt since 1 July 2025.

Can I get the NoVA back when I leave Austria?

Yes, under section 12a NoVAG, if you take the vehicle abroad permanently or sell it there and can prove deregistration and export. For exports from 1 July 2026 the refund only applies where the car was registered in Austria within 48 months of its first registration anywhere in the world. The application deadline is five years.

How much NoVA do I pay when importing a car from Germany?

For EU imports the tax is calculated on the fair market value. Under section 6 paragraph 8 NoVAG the law that applies is the one that would have applied in Austria when the car was first registered abroad, and the vehicle's change in value is taken into account. On older cars the malus and the fixed deduction shrink proportionally.

How much NoVA do motorhomes pay?

Motorhomes are taxed like passenger cars. For body type SA the CO2 value may optionally be declared as twice the rated engine power in kilowatts, in which case a minimum rate of 16 percent applies. Which route is cheaper depends on the vehicle, so calculate both.

Are electric cars exempt from the NoVA?

Yes. Battery-electric and hydrogen vehicles emit 0 g/km and pay no NoVA. Plug-in hybrids are taxed on their weighted combined WLTP value, which is usually much lower. Electric cars do pay the engine-related insurance tax, however, and have done since 1 April 2025.

What changes for the NoVA in 2027?

From 1 January 2027 the CO2 deduction drops from 91 to 88 g/km, pushing the same car up by as much as one percentage point. A car with 132 g/km at 30,000 euros net goes from 2,050 to 2,350 euros in tax.

Does a 2026 purchase contract still get the old rate?

Yes, if two conditions are met. Under section 6 paragraph 7 NoVAG you need an irrevocable written purchase contract concluded before 1 December 2026 and delivery before 1 April 2027. A verbal agreement or a cancellable order is not enough.

Do I pay NoVA on a used car bought in Austria?

No. The NoVA is a one-off tax at first registration in Austria. If the car was already registered here, the tax has long been paid. Used cars only trigger NoVA when you import them from abroad.

Is the NoVA included in the purchase price?

At Austrian dealers, yes, and it appears as a separate line on the contract. If you import a car or buy abroad, you declare and pay the NoVA to the tax office yourself before the car can be registered.

Conclusion: run the NoVA numbers before every purchase

Between roughly €900 for an efficient compact and almost €9,000 for a heavy SUV lies a gap that genuinely changes which car makes sense. The calculator above tests any candidate in seconds.

Four things to remember: the CO2 value sets your rate, every gram above 155 g/km costs €80, motorcycles divide by four rather than five, and electric cars pay nothing. If you are buying anyway, registering in 2026 is cheaper, but you need an irrevocable written contract by the end of November. And if Austria is a chapter rather than a destination, check the 48-month export window before you sign.

Once the car is chosen, sort the financing with our car loan calculator and the cover in our car insurance overview.

Last updated: 27 July 2026. Figures per § 6 NoVAG 1991 (RIS, current consolidated version) and the BMF.

Sources

• RIS: Normverbrauchsabgabegesetz 1991, § 6 Steuersatz
• BMF: NoVA tax rate, legal position from 1 July 2025
• BMF: NoVA-Rückvergütung (refunds)
• WKO: Neue NoVA-Regelungen
• oesterreich.gv.at: Normverbrauchsabgabe (NoVA)
• ÖAMTC: NoVA – Normverbrauchsabgabe