Calculate standard consumption tax (NoVA)

The standard consumption tax (NoVA for short) falls under the category of registration tax. It is a one-time levy that is due, among other things, on the purchase of passenger cars, motorcycles, quads and light commercial vehicles in Austria. When purchasing a new vehicle that has not yet been registered in Austria, the buyer pays the NoVA to the respective car dealer, who then transfers it to the tax office.

The basis for calculating the NoVA is the CO2 emission value CO₂/km according to WLTP minus 112 grams (as of July 1, 2021). The resulting value is divided by five. The result is the tax rate used to calculate the NoVA. The maximum tax rate is 50%. If the limit of 200g/km is exceeded, additional costs of €50 are incurred for each gram exceeded.