Austria charges NoVA once, when the car is first registered there. A percentage of the price without VAT, (CO₂ − a deduction) ÷ 5 rounded to a whole percent, up to a maximum, plus a malus per gram above a threshold, less a fixed deduction. For scale, the median dealer asking price for a used car in Austria on 3 Nov 2026 was €25,000, across 42,020 cars. Tax rules in force on 4 Nov 2026; an estimate, not a tax assessment.
How it works
Taxes on a car imported into Austria
NoVA (Normverbrauchsabgabe)
Austria charges NoVA once, when the car is first registered there. A percentage of the price without VAT, (CO₂ − a deduction) ÷ 5 rounded to a whole percent, up to a maximum, plus a malus per gram above a threshold, less a fixed deduction. A used car imported directly from another EU country pays under the law in force when it was first registered there (for example 112 g/km and 50% at most for a car from late 2021, 91 g/km and 80% in 2026), and its malus and deduction shrink by one eighth per full year of age. Electric cars pay none.
The base for a car bought from a dealer is the price without the foreign VAT; for a private sale the tax office uses the market value. Then come registration (€247), plates (€23) and the entry in the approval database (up to €180).
Which taxes apply when importing a used car into Austria?
Austria charges NoVA once, when the car is first registered there. A percentage of the price without VAT, (CO₂ − a deduction) ÷ 5 rounded to a whole percent, up to a maximum, plus a malus per gram above a threshold, less a fixed deduction. A used car imported directly from another EU country pays under the law in force when it was first registered there (for example 112 g/km and 50% at most for a car from late 2021, 91 g/km and 80% in 2026), and its malus and deduction shrink by one eighth per full year of age. Electric cars pay none.
Is VAT due in Austria on an imported used car?
A car that is used for VAT purposes, bought from a dealer under the margin scheme or from a private seller in another EU country, carries no VAT again in Austria. If VAT is shown separately, a VAT-registered buyer can buy without the origin country's VAT and account for VAT at the destination. For a used car under normal VAT rules, a private buyer collecting it abroad generally pays the seller-country VAT. Seller-arranged delivery can change the VAT treatment; confirm the invoice and delivery arrangements. A car first used six months ago or less, or driven 6,000 km or less, is a new means of transport for VAT and is taxed at 20% in the destination country, whoever buys it.
Is the result an official tax assessment?
The import calculator gives an estimate from published tax tables and the details you enter, with the legal basis for each tax line. The tax authority decides the amount due; official simulators are linked below where available.