NoVA Austria: registration tax on imported used cars
NoVA Austria explained for dealers: the CO2 formula, which year's rules apply to used imports, the tax base, who pays and the effect on import profit.
· 7 min read
NoVA Austria, the Normverbrauchsabgabe, is a one-off tax due when a car is first registered in Austria, including used imports. The rate is WLTP CO2 minus a threshold, divided by five: in 2026 the threshold is 91 g/km, the maximum 80%, with a malus of €80 per gram above 155 g/km. Used imports follow the rules of their first EU registration year.
Why NoVA decides whether an import pays off
NoVA is built into every Austrian car's price, so Austrian asking prices for high-emission cars sit well above German ones, while electric cars, which pay no NoVA, do not. According to listings tracked by MyCarDealer in October 2026:
| Model | Austria | Germany |
|---|---|---|
| BMW X5 (2019–2022) | €52,900 (44 listings) | €46,999 (130) |
| BMW X3 (2019–2021) | €32,990 (32) | €27,700 (173) |
| Mercedes-Benz C-Class (2019–2021) | €26,550 (23) | €21,500 (578) |
| BMW 3 Series (2019–2021) | €25,190 (43) | €22,000 (498) |
| Tesla Model 3 (2020–2023) | €27,449 (69) | €28,000 (243) |
A German X3 looks €5,000 cheaper, but an Austrian dealer importing it pays NoVA on the way in. Whether anything remains depends on the car's CO2 value and age. The Tesla shows the other side: with no NoVA, Austrian and German prices are almost identical, and there is no tax gap to exploit.
NoVA Austria: how the tax is calculated
For passenger cars (category M1) the Austrian Ministry of Finance publishes the formula for each calendar year. The NoVA rate in percent is:
(CO2 in g/km − threshold) ÷ 5
The NoVA is then the rate multiplied by the tax base, plus a malus for each gram above the malus threshold, minus a fixed deduction of €350.
| First registration | CO2 threshold | Maximum rate | Malus |
|---|---|---|---|
| 1 July – 31 December 2021 | 112 g/km | 50% | €50 per g above 200 g/km |
| 2022 | 107 g/km | 60% | €60 per g above 185 g/km |
| 2023 | 102 g/km | 70% | €70 per g above 170 g/km |
| 2024 | 97 g/km | 80% | €80 per g above 155 g/km |
| 2025 | 94 g/km | 80% | €80 per g above 155 g/km |
| 2026 | 91 g/km | 80% | €80 per g above 155 g/km |
| 2027 | 88 g/km | 80% | €80 per g above 155 g/km |
The threshold falls by 3 g/km each January until 2029. Plug-in hybrids use their weighted combined WLTP value. Light commercial vehicles (N1) follow the same pattern with higher thresholds.
Which year's rules apply to a used import?
For a used car from another EU state, the rate is determined by the legal position at the time of its first registration in that member state, not by the date of import. A car first registered in Germany in 2022 is taxed with the 2022 formula. For used cars, malus and bonus amounts are applied in proportion to the ratio between the car's current value and its original price, according to the Ministry of Finance.
For car dealers
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Request accessHow the taxable value of a used import is established
The tax base is always a value excluding VAT, and how it is determined depends on who buys:
- Business acquiring from another EU state (for example an Austrian dealer buying from a German dealer): the purchase price excluding VAT, including special equipment and accessories supplied with the car.
- Private person importing a used car: the car's common value (gemeiner Wert) excluding VAT. If the car was bought from a dealer, the purchase price counts as the common value. If it was bought privately and the price is below the average of recognised Austrian valuation lists, the list average becomes the tax base.
That last rule closes the obvious gap: a low private-sale price does not reduce NoVA below the valuation list.
Who has to pay NoVA, the dealer or the buyer?
The person or business that brings the car into Austria and registers it, or the dealer that acquires it. In practice:
- An Austrian dealer that acquires a car from another EU state calculates the NoVA itself, declares it on form NoVA 1 (or via FinanzOnline) and pays it by the 15th day of the second month after the month in which the tax arose.
- A private importer declares NoVA on form NoVA 2 and must pay it before registration.
Registration in Austria is possible only after NoVA has been paid and the car released in the type-approval database. A foreign dealer selling directly to an Austrian private buyer should therefore expect the buyer to pay NoVA and deduct it from what they can offer.
Are electric cars exempt from NoVA?
Yes. Cars with CO2 emissions of 0 g/km, meaning fully electric and hydrogen cars, are exempt. Hybrids, including plug-in hybrids, are not exempt; they pay NoVA on their weighted CO2 value, which for many plug-ins is low enough to produce a small or zero rate. Other exemptions cover, among others, dealer demonstrators, cars delivered abroad by dealers, cars used by people with disabilities and diplomatic vehicles.
Worked examples
Diesel SUV, first registered in Germany in 2022, WLTP CO2 165 g/km, bought by an Austrian dealer for €27,000 net.
- Rate under the 2022 rules: (165 − 107) ÷ 5 = 11.6%
- NoVA: €27,000 × 11.6% = €3,132, less the €350 deduction
- No malus, because 165 g/km is below the 2022 malus threshold of 185 g/km
Petrol SUV, first registered abroad in 2024, WLTP CO2 200 g/km, current value €40,000 net, original price €70,000 net.
- Rate under the 2024 rules: (200 − 97) ÷ 5 = 20.6%, giving €8,240
- Malus: (200 − 155) × €80 = €3,600 for a new car, scaled by €40,000 ÷ €70,000 to about €2,057
- NoVA before the deduction: about €10,300
Fully electric car: no NoVA.
The second example shows why young high-emission cars rarely make sense for Austria. The same car's German price advantage would have to exceed about €10,000 before transport and preparation.
How NoVA changes import profit
For a dealer, the decision rule is simple: the Austrian market price minus NoVA, transport, preparation and margin VAT must still be above the purchase price abroad. Because NoVA depends on CO2 and on the year of first registration, the same model can be profitable in one engine and model year and loss-making in another.
That makes the CO2 value from the CoC the first thing to check, before the price. MyCarDealer shows a car's market price from comparable Austrian listings and the margin after VAT and transport, so you can add NoVA and see what remains. You can value one car for free. Selling the other way, Austrian dealers can reclaim NoVA on young cars that leave the country; see our guide to the NoVA refund on export. For a comparison with other countries' registration taxes, see car registration tax in Europe.
Frequently asked questions
How is NoVA calculated on an imported used car?
The rate is the WLTP CO2 value minus the threshold of the year of first registration in the EU country of origin, divided by five, up to a maximum. It is applied to the value excluding VAT, plus a proportional malus above the malus threshold, minus a €350 deduction.
Who has to pay NoVA, the dealer or the buyer?
Whoever acquires and registers the car in Austria. An Austrian dealer importing a car declares and pays it on form NoVA 1; a private importer pays it on form NoVA 2 before registration.
Are electric cars exempt from NoVA?
Yes. Cars with 0 g/km CO2, meaning fully electric and hydrogen cars, are exempt. Hybrids and plug-in hybrids are not exempt but pay on their low weighted CO2 value.
How is the taxable value of a used import established?
For a business acquisition from another EU state, it is the purchase price excluding VAT. For a private import, it is the common value excluding VAT: the dealer's price, or the average of Austrian valuation lists if a private purchase price was lower.
What are the NoVA values for 2026?
For cars first registered in 2026 the formula is (CO2 − 91 g/km) ÷ 5, with a maximum rate of 80%, a malus of €80 per gram above 155 g/km and a deduction of €350.