What you need to enter
Use the registration certificate and certificate of conformity to find the vehicle’s first-registration date, CO₂ emissions, test cycle, fuel and price details. The NoVA base is the price without VAT and NoVA. Check that the price figure and emissions value match the vehicle and its documents.
Enter the CO₂ value of the test cycle the law of the first-registration date uses: NEDC for cars first registered before 2020, WLTP since. The calculator says when it has to substitute one cycle for the other; from 30 July 2026 the law allows NEDC × 1.27 where only an NEDC value exists for a WLTP-era car, and whether that applies to earlier periods is not settled. For a used car imported directly from another EU state, the first-registration date determines which legal version applies.
How NoVA is worked out
For passenger cars, the rate is calculated from CO₂ (WLTP under the current law), with a maximum rate. A malus is added for emissions above the stated threshold, then the Abzugsbetrag is deducted. The calculation applies to the price without VAT and NoVA.
For a used car first registered in another EU state and imported directly, the law in force at its first registration applies. The malus and Abzugsbetrag are adjusted for the used vehicle. If the original net new price is unknown, the law reduces those amounts for each full year.
The calculator provides an estimate. The official NoVA-Erklärung determines what you pay.
Exceptions and reductions
Zero-emission electric and hydrogen cars are exempt from NoVA. A used EU import uses the legal position that applied at first registration, so its calculation may differ from a newly registered car under current rules. The malus and deduction also receive the adjustments prescribed for used imports.
Where a vehicle has only an NEDC emissions value, the legal conversion may apply. Check the CoC and registration documents to confirm which emissions value and cycle are available. The estimate cannot decide which legal version applies if the vehicle’s registration history or price information is incomplete.
What this calculator does not include
This calculator estimates NoVA. It does not include VAT, transport, registration fees or annual road tax. For a wider estimate of importing a car to Austria, use the full landed-cost calculator.
Worked examples
Petrol · 2021 · 150 g/km WLTP
- First registration
- 1 Jun 2021
- Fuel
- Petrol
- CO₂ (g/km)
- 150 g/km WLTP
- Asking price (€)
- €24,000
- Base: price without VAT and NoVA€20,168.07
24,000 ÷ 1.19NoVAG §5 - Rate8%
(150 − 112) ÷ 5, whole percent, at most 32%NoVAG §6, law for first registrations 2021-01-01 – 2021-06-30 - Malus€0.00
max(0, 150 − 275) × 40NoVAG §6, law for first registrations 2021-01-01 – 2021-06-30 - Deduction (Abzugsbetrag)€350.00NoVAG §6, law for first registrations 2021-01-01 – 2021-06-30
- Remaining fraction for malus and deduction (5 full years)37.5%
max(1, 8 − 5) / 8BMF, NoVA for used EU imports - NoVA€1,482.20
20,168.07 × 8% + 0.375 × 0 − 0.375 × 350NoVAG §6, law for first registrations 2021-01-01 – 2021-06-30
NoVA to pay: €1,482.20
- Malus and deduction reduced by one eighth per full year (original new value unknown); with the original net new price the reduction follows the value ratio instead.
- A roadworthiness inspection (§57a) is needed if one is due under the Austrian 3-2-1 schedule from the first registration abroad; add the inspector's price.
Diesel · 2020 · 175 g/km WLTP
- First registration
- 1 Mar 2020
- Fuel
- Diesel
- CO₂ (g/km)
- 175 g/km WLTP
- Asking price (€)
- €21,000
- Base: price without VAT and NoVA€17,647.06
21,000 ÷ 1.19NoVAG §5 - Rate12%
(175 − 115) ÷ 5, whole percent, at most 32%NoVAG §6, law for first registrations 2020-01-01 – 2020-12-31 - Malus€0.00
max(0, 175 − 275) × 40NoVAG §6, law for first registrations 2020-01-01 – 2020-12-31 - Deduction (Abzugsbetrag)€350.00
dieselNoVAG §6, law for first registrations 2020-01-01 – 2020-12-31 - Remaining fraction for malus and deduction (6 full years)25%
max(1, 8 − 6) / 8BMF, NoVA for used EU imports - NoVA€2,030.15
17,647.06 × 12% + 0.25 × 0 − 0.25 × 350NoVAG §6, law for first registrations 2020-01-01 – 2020-12-31
NoVA to pay: €2,030.15
- Malus and deduction reduced by one eighth per full year (original new value unknown); with the original net new price the reduction follows the value ratio instead.
- A roadworthiness inspection (§57a) is needed if one is due under the Austrian 3-2-1 schedule from the first registration abroad; add the inspector's price.
Electric · 2023
- First registration
- 1 May 2023
- Fuel
- Electric
- CO₂ (g/km)
- 0 g/km WLTP
- Asking price (€)
- €29,500
- Zero-emission car: exempt€0.00
NoVAG §3(1)(1)Normverbrauchsabgabegesetz 1991
NoVA to pay: €0.00
- Malus and deduction reduced by one eighth per full year (original new value unknown); with the original net new price the reduction follows the value ratio instead.
- A roadworthiness inspection (§57a) is needed if one is due under the Austrian 3-2-1 schedule from the first registration abroad; add the inspector's price.
Official sources and simulators
Frequently asked questions
How is NoVA calculated for an imported car?
For a car registered in 2026 the rate is (WLTP CO₂ − 91 g/km) ÷ 5, rounded to a whole percent and capped at 80%, applied to the price without VAT and NoVA. Above 155 g/km a malus of EUR 80 per g/km is added, and EUR 350 is deducted. A used car first registered in another EU state is taxed under the law in force at its first registration.
Are electric cars exempt from NoVA?
Zero-emission electric and hydrogen cars are exempt.
How is a used EU import treated?
The law at the vehicle’s first registration applies, with adjustments to the malus and deduction.
What if the car only has NEDC emissions?
A car first registered before 2020 falls under NEDC-era NoVA rules, so its NEDC value is used directly. For a car of a WLTP period that only has an NEDC value, the law allows NEDC × 1.27 from 30 July 2026; whether that applies to earlier periods is not settled, so the calculator marks the result as an estimate.
Is the estimate the amount due?
No. The official NoVA-Erklärung determines what you pay.