Austria's NoVA exemption for zero-emission cars
Austria exempts motor vehicles with a CO2 emission value of 0 g/km from the NoVA. It is a tax exemption, not a grant, and hybrids are not exempt.
What the rule says
Under section 3 (1) Z 1 of the Normverbrauchsabgabegesetz 1991, operations concerning motor vehicles that have a CO2 emission value of 0 g/km because of their drive, in particular electric or hydrogen, are exempt from the NoVA. This is a tax exemption, not a grant.
Passenger and combination cars of class M1 are motor vehicles in the sense of the NoVA Act.
What is not exempt
According to the Federal Ministry of Finance, hybrid vehicles that are driven both electrically and by another fuel source, a combustion engine, are not exempt.
How the exemption is applied
The Federal Ministry of Finance states that the exemption is not granted through a refund. It is taken into account at the time of delivery.
Find out where you stand
The check runs against the real eligibility rules and tells you what you would receive.