Austria

EVs and charging infrastructure facilities are eligible for subsidies. The application for this is submitted after the implementation of the measure.

The subsidy is calculated in the form of a lump sum depending on the type of vehicle, up to a maximum of 30%of the environmentally relevant investment costs (net costs of the vehicle according to the invoice, but excluding special equipment).

> Registration tax (NOVA) is calculated based on the CO2 emissions of the vehicle.

> Since EVs have zero CO2 emissions, no NOVA is charged.

> EVs are exempt from motor-related insurance tax (Motorbezogene Versicherungssteuer - linked to the vehicle’s engine size and CO2 emissions.

> This does not apply to range extenders and hybrid cars, where the calculation is based on the ICE part of these types of vehicles.

Passenger cars, small LCVs (PHEV) Plug-in hybrids (PHEV) and REX, REEV (M1,N1) ≤2.0 to (applies only to N1) **

Vehicle

> The benefit-in-kind for the private usage of zero-emission company cars is taxed at 0%.

Charging costs and infrastructure (at home)

> For employees, there is the possibility of a tax-free lump-sum reimbursement for charging costs of € 30 per month (if the charging device used by the employee is demonstrably not able to show the amount of charging). The regulation is therefore of great benefit to all (older) already existing charging devices, for which there is still no possibility to precisely record the charged amount of electricity. This flat-rate regulation is applicable for a limited period for all pay periods ending after December 31,2022 and before January 1,2026. Thus, in the case of these charging facilities, €30 per month (i.e. €360 per year) can be reimbursed to employees tax free until the end of 2025.