Austria applies NoVA (Normverbrauchsabgabe), a first-registration emission tax that can add up to 32% to a car's value. Combined with 20% VAT, Austrian imports work best for low-emission vehicles. This guide covers the process.
Austrian import taxes
- Import duty: 10% of customs value
- Austrian USt (VAT): 20% of customs value plus duty
- NoVA: emission tax at first registration, up to 32%
- Motorbezogene Versicherungssteuer: annual engine-based insurance tax
NoVA 2026 formula
NoVA is calculated on the taxable value (customs value + duty + VAT) with an emission-based rate:
Formula: (CO₂ emissions in g/km - 105) / 5 = rate percentage
Capped at 32%. Additional CO₂ malus of 40 EUR per gram above 155g CO₂/km for petrol (higher thresholds for diesel and PHEV).
Reference figures for 2026:
- Under 105g CO₂/km: 0% NoVA
- 150g CO₂/km: 9% NoVA (plus modest CO₂ malus)
- 200g CO₂/km: 19% NoVA (plus 1,800 EUR CO₂ malus)
- 250g CO₂/km: 29% NoVA (plus 3,800 EUR CO₂ malus)
- 300g CO₂/km: 32% NoVA (capped, plus 5,800 EUR CO₂ malus)
- BEVs: 0% NoVA
Registration process
- Vienna, Graz, or Linz port routing via Slovenian or German ports (Austria is landlocked)
- Customs clearance at land border or destination customs office
- Individual approval (Einzelgenehmigung) if no CoC
- NoVA payment via Finanzamt
- Zulassungsstelle registration and Austrian plates
Individual approval (Einzelgenehmigung)
Non-CoC cars go through Einzelgenehmigung:
- Cost: 500 to 1,200 EUR
- Time: 2 to 6 weeks
- Failure rate: 20% first attempt
Real landed cost example
Example: 2024 Audi Q7 60 TFSI e sourced in Dubai for 78,000 EUR (PHEV, CO₂ 48g/km).
- Purchase price: 78,000 EUR
- Sourcing fee: 3,400 EUR
- Inspection: 550 EUR
- Container shipping via Sohar to Koper (Slovenia) + road to Austria: 4,700 EUR
- Marine insurance: 400 EUR
- Import duty (10%): 8,705 EUR
- Austrian USt (20%): 19,151 EUR
- NoVA (PHEV under 105g CO₂ threshold): 0 EUR
- Zulassungsstelle registration: 200 EUR
- Total landed: approximately 115,106 EUR
Same car at Austrian Audi dealer: 125,000 EUR. Modest saving on PHEVs.
Where Austria works for imports
- BEVs and PHEVs (0% NoVA)
- Efficient hybrids under 105g CO₂/km
- Historic vehicles (30+ years) with veteran classification reducing NoVA and USt
Landlocked routing considerations
Austria has no seaports. UAE imports arrive via Slovenian port of Koper or German ports (Bremerhaven or Hamburg), then road transit. This adds 500 to 900 EUR to shipping vs direct-port EU countries.
Common Austrian import mistakes
- Not accounting for CO₂ malus on top of base NoVA
- Missing Zulassungsstelle appointment window (typical wait 2 to 4 weeks)
- Underestimating road transit cost from EU port to Austria
How we handle Austrian imports
Slovenia's Koper is our primary port for Austrian destinations. Our Austrian partner network handles Einzelgenehmigung coordination and Zulassungsstelle registration. Start your brief.
FAQ
Why source through Big Boy Whips
Every EU car import involves navigating a country-specific tax code, homologation process, and shipping logistics. Get any one of them wrong and the maths turns against you. Get them right and the savings can be substantial. We handle all of it, end to end.
- We advise before you buy. We tell you exactly which cars work economically for your country and which do not, before you spend a euro. Every quote we issue includes country-specific tax projections so there are no surprises.
- We negotiate on the UAE side. UAE-side purchase price is where most of the value is created. Our dealer relationships, auction access, and sourcing volume unlock pricing individual foreign buyers cannot access.
- We inspect every car ourselves. 248-point pre-purchase mechanical, cosmetic, and diagnostic inspection with full photo and video documentation. You approve before we pay the seller.
- We handle every document. Mulkiya transfer, UAE export certificate, bill of lading, marine insurance, customs entry, destination-country tax filings, and homologation coordination. You never touch a form.
- We ship with tracked, insured freight. Enclosed container for high-value cars, RoRo for volume. Sohar routing coordinated on every shipment given current Strait conditions. Marine insurance to full declared value.
- We deliver to your door. Registered plates, cleared paperwork, keys in your hand. Anywhere in Europe.
Ready to see the true landed cost of your dream car for your country? Send us your brief and a senior advisor comes back within 24 hours with a full landed-cost projection and honest recommendation.
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