Taxes & duties

NoVA for car imports.

A clear explanation of Austria's Normverbrauchsabgabe: calculation, age reduction and special cases.

The Normverbrauchsabgabe (NoVA) is an Austrian tax due when a vehicle is registered in Austria for the first time, including vehicles imported from another EU country. The amount depends mainly on the vehicle's CO2 emissions under WLTP. Fully electric vehicles are exempt; for used cars, the age reduction lowers the amount.

At a glance

Key points

NoVA is due on first registration in Austria.
The calculation is based mainly on WLTP CO2 emissions, first registration date and vehicle price.
Fully electric vehicles are exempt from NoVA.
Some hybrid models can effectively be NoVA-free because of low CO2 values.
For used cars, the age reduction can reduce NoVA by up to 87.5%.
High CO2 values can trigger an additional surcharge.

What is NoVA?

Normverbrauchsabgabe (NoVA) is an Austrian tax due when a motor vehicle is registered in Austria for the first time. It is based on the Austrian NoVA Act.

When importing a vehicle from another EU country, such as Germany, NoVA becomes due once the vehicle is prepared for Austrian registration. This applies to both new and used vehicles.

Since the 2021 reform, NoVA for passenger cars is mainly based on WLTP CO2 emissions.

How is NoVA calculated?

The key value is the vehicle's CO2 emissions in grams per kilometer under WLTP. This value is usually found in the COC document or registration certificate.

The resulting percentage is applied to the net vehicle price. If the CO2 value is low enough, the NoVA rate can be 0%.

NoVA rate = (CO2 in g/km - 102) / 5

Result as a percentage, applied to the net vehicle price

Age reduction for used vehicles

For used vehicles, Austria applies an age reduction. For each full year since first registration, the calculated NoVA is reduced by one eighth.

The reduction is capped at seven eighths, so at least one eighth of the calculated NoVA generally remains payable.

Concrete example

A vehicle first registered 4 years ago has a calculated NoVA of 2,000 euros. The reduction is 4 eighths, or 50%. The remaining NoVA is 1,000 euros.

Age

4 years

Full NoVA

€2,000

Reduction

-50%

Payable

€1,000

The CO2 surcharge

In addition to regular NoVA, vehicles with particularly high emissions can trigger a CO2 surcharge.

The surcharge is added to the regular NoVA amount and can reach several thousand euros for powerful SUVs or sports cars. For used vehicles, the age reduction must also be considered.

NoVA for electric and hybrid vehicles

Fully electric vehicles (BEV) are currently exempt from NoVA because they have no direct CO2 emissions.

Hybrid vehicles are assessed based on their official CO2 emissions. Plug-in hybrids can lead to very low or zero NoVA, but they are not automatically exempt.

Hydrogen vehicles with 0 g/km CO2 are generally treated similarly to electric vehicles.

Example calculation: NoVA for a VW Tayron from Germany

To make the calculation tangible, we use the same values as on our import cost page .

Assessment basis€40,277.31

NoVA rate19.00%

= base NoVA€7,652.69

- proportional deduction-€306.25

+ proportional CO2 surcharge+€2,450.00

= NoVA payable€9,796.44

Common misunderstandings about NoVA

NoVA is calculated from the gross purchase price

That is incorrect. The assessment basis is generally the net vehicle price excluding VAT.

Used cars do not trigger NoVA

Incorrect. NoVA is due on every first registration in Austria. For used cars, it is reduced by the age reduction.

Plug-in hybrids are always NoVA-free

This is not true for all hybrids. The official CO2 value is decisive.

NoVA can be avoided

NoVA is a statutory duty and cannot legally be avoided when registering a vehicle in Austria. The amount can, however, be influenced by vehicle choice.

Calculate NoVA instantly

With our free NoVA calculator you can calculate the tax for your vehicle in a few seconds.

Short answers

How high is NoVA when importing?

The amount depends on CO2 emissions, net vehicle price and vehicle age. For used cars, the age reduction lowers the amount.

Does NoVA apply to electric cars?

No. Fully electric vehicles are exempt from NoVA. Plug-in hybrids are assessed based on their CO2 emissions.

Frequently asked questions

How high is NoVA when importing a car to Austria?

It depends on the vehicle's CO2 emissions. The higher the WLTP emissions, the higher the NoVA rate. The percentage is applied to the net vehicle price.

Do I pay NoVA for an electric car?

No. Fully electric vehicles are currently exempt from NoVA.

What is the age reduction for NoVA?

For used vehicles, NoVA is reduced by one eighth for each full year since first registration, up to seven eighths.

Is NoVA calculated from gross or net price?

NoVA is generally calculated from the net vehicle price excluding VAT.

What is the CO2 surcharge?

It is an additional amount for particularly high-emission vehicles and is added to regular NoVA.

Can I calculate NoVA before importing?

Yes. With CO2 value, first registration date and net purchase price, NoVA can be estimated well. Our calculator does this automatically.