Tax regulation mechanism
Updated: 18.12.2018
Author: Tim Sternkopf
The Mineral Oil Tax (MÖSt) in Austria is a consumption charge through which fuels from mineral oils used in road transport are charged. Petrol and diesel from a minimum content of 4.6 % resp. 6.6 % of biogenic material are subject to a lower mineral oil tax. Mineral oil solely from biogenic material and E85 are exempt from mineral oil tax (§§ 3 and 4 Mineral Oil Tax Act).
Eligible technologies
Subject to the tax allowance are only biofuels.
| Biofuels | Tax reductions or emissions for mineral oils from biogenic materials within the scope of this federal act are: - bioethanol (from biomass and/or biodegradable parts of waste from produced undenatured ethanol)
- fatty acid methyl ester (FAME, biodiesel)
- biogas
- biomethanol
- biodimethylether
- Bio-ETBE (ethyl tertiary butyl ether)
- Bio-MTBE (methyl tertiary butyl ether)
- synthetic biofuel (synthetic hydrocarbons yielded from biomass or synthetic hydrocarbon mix)
- bio substances
- pure vegetable oil (§ 3 para. (1a) Mineral Oil Tax Act)
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Amount
Following fuels are subject to tax reductions or are exempt from mineral oil tax:
- Petrol containing biogenic materials of at least 4.6 % and no more than 10 mg sulfur per kg: € 0.482 per liter; otherwise € 0.515 – reduction of € 0.033 per litre (§ 3 para. 1 no. 1 e Mineral Oil Tax Act).
- Diesel containing biogenic materials of at least 6.6 % and no more than 10 mg sulfur per kg: € 0.397 per liter; otherwise € 0.425 – reduction of € 0.028 per litre (§ 3 para. 1 no. 4 d Mineral Oil Tax Act).
- Mineral oil solely from biogenic material is exempt from mineral oil tax (§ 4 para. 1 No. 7 Mineral Oil Tax Act).
- Furthermore, it is provided that the biogenic share of super ethanol – E85 is exempt from mineral oil tax, which equals to a tax reduction of € 0.442 per litre (§ 1 para. 2 no. 2 Bioethanol Blending Order).
Addressees
Entitled party: End consumers of biofuels resp. fuel producers
Procedure
Competent authority | Austrian Federal Ministry of Finance |
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Distribution of costs
| State | The costs of the tax exemption are borne by the state, which receives lower tax revenue. |
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Austria
