Mobility Blog

Introduction of the NOVA (standardized consumption tax) for light commercial vehicles

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Introduction of the NOVA (standardized consumption tax) for light commercial vehicles

Per July 1, 2021, also light commercial vehicles up to 3.5t maximum permissible weight (category N1) fall under the NoVA obligation. We have summarized the key information for you below.

The calculation of the NoVA 2021 is the same as for passenger cars, but with different limit values:
(CO2 in g/km – 165) / 5 = tax rate in percent (maximum tax rate 50%) + 50 EUR per g/km above 253g/km

The tightening of these limit values until the year 2024 applies to passenger cars as well as to light commercial vehicles:

  • CO2 deduction amount
    165g/km; decreases every year by 5g/km until 150g/km
  • Penalty limit value
    253g/km; decreases every year by 15g/km until 208g/km
     
  • Penalty amount
    50 EUR; increases every year by 10 EUR until 80 EUR
  • Maximum tax rate
    50%; increases every year by 10% until 80%

For the year 2024, an exemplary calculation formula of the NoVA might look as follows:
(CO2 in g/km – 150) / 5 = tax rate in percent (maximum tax rate 80%) + 80 EUR per g/km above 208g/km

For electric and hybrid vehicles that emit less CO2 in g/km than the deduction amount, there is still no NoVA to be paid.

The following transition period applies: If an irrevocable, written purchase contract has been concluded before June 1, 2021, and the vehicle is delivered before November 1, 2021, the vehicle does not fall under the NoVA obligation.

 

Sources:
https://www.wko.at/branchen/ooe/Fahrzeughandel/Rechtliches/Steuerrecht--NOVA/NoVA-Berechnungstool.html

https://www.bmf.gv.at/themen/steuern/kraftfahrzeuge/Normverbrauchsabgabe-%C3%9Cbersicht/%C3%84nderungen-ab-1.-Juli-2021.html