From 1 January 2027, Austrian employees who may use an electric company car privately will be taxed on that benefit for the first time. A Finance Ministry regulation published on 11 September 2026 values it at 0.375% of the car's actual purchase price a month in 2027, capped at €180, and at 0.625% from 2028, capped at €300. The price includes VAT. Until now, a company car with zero CO2 emissions carried no taxable benefit at all.
The change came with Austria's 2027–2028 budget package, and Austrian media are now counting down to it: News.at on 2 November and the Kronen Zeitung on 3 November listed it among the costs drivers face from January.
What an electric company car adds to taxable pay
| Purchase price incl. VAT | 2027, per month | From 2028, per month |
|---|---|---|
| €40,000 | €150 | €250 |
| €48,000 | €180 (cap) | €300 (cap) |
| €60,000 | €180 (cap) | €300 (cap) |
From €48,000 upwards both caps apply, so every electric car at that price or above is treated the same. A combustion company car first registered in 2027 is valued at 2% of its price, up to €960 a month, or 1.5%, up to €720, at 126 g of CO2 per kilometre or less, according to the tax advisers ICON as cited by News.at. Even from 2028, the electric cap is less than a third of the top combustion rate.
Who pays, and how much
There is no exemption for cars already on the road. The regulation applies from the first payroll period ending after 31 December 2026, so an electric company car leased in 2024 is covered just like one delivered next year, as KOSMO points out. Signing a lease in December does not lock in tax-free use.
The amount is added to taxable salary, not deducted from it. What an employee loses in net pay depends on their tax bracket, so €180 of benefit costs less than €180 a month. Drivers who can prove they cover no more than 500 km a month privately, averaged over the year, count half: at most €90 in 2027 and €150 from 2028. Under the existing rules, charging the car at the employer's site does not add a further taxable benefit, and zero-emission cars stay exempt from the registration tax on new cars, News.at reports. The ministry must evaluate the new values' effect on electric mobility, based on registrations and the fleet, in 2030.
What it means for Tesla buyers
Tesla was Austria's third-largest electric brand from January to September, with 9.4% of electric registrations, Statistik Austria's figures show. For anyone choosing a Model 3 or Model Y as a company car, the arithmetic now includes a monthly benefit: €150 for a €40,000 car in 2027, and the €180 cap for any version at €48,000 or more. From 2028, those figures rise to €250 and €300.
The electric car still comes out far ahead of a combustion one. But the tax-free private use that has favoured electric company cars in Austria ends with the 2026 payroll year.