Taxes on Energy in Austria

This short analysis describes the energy-related taxes and duties applicable to different energy carriers in Austria, and provides a comparison of the relative tax levels based on the greenhouse gase intensity of the energy source.

In the discussion about measures that could contribute to a reduction of greenhouse gas emissions in Austria, introducing a carbon pricing mechanism, e.g. a CO2-tax, for sectors not included in the EU emissions trading system is often mentioned as a possible option.

As of now, there is no explicit carbon tax in Austria, however energy-related taxes or duties are applied for electricity, natural gas, as well as coal- and oil-derived energy carriers. This short document (only available in German) shows to what extent the level of these energy taxes already reflects the carbon intensity of the different energy products.

In addition, it compares - by way of an example - the current tax levels with tax levels based on the minimum energy tax rates according to the EU energy taxation directive plus a component based on CO2-intensity of the energy source.