Taxes and surcharges
Electricity consumers in Austria have to pay the electricity levy, the green power support payments, the community levy and VAT.
The electricity levy
Like the other energy forms - such as oil or LP gas - electricity is subject to a separate tax. The legal basis for this tax is the Elektrizitätsabgabegesetz (Electricity Levy Act), published in FLG no 201/1996 and last amended by FLG I no 26/2000.
The levy is 1.5 cent/kWh .
All electricity supplies are subject to the levy, with the exception of power delivered to companies that are electricity suppliers themselves, i.e. where most of the electricity is passed on to others. Any power an electricity supply company does not pass on is taxable. This mainly relates to power used for lighting, heating and similar purposes in offices and other buildings. Electricity used to generate power and transport it to consumers is exempt from the levy. An example of own use for power generation is the electricity generated to pump water up to a reservoir at a pumped storage station. Electricity consumed when transmitting power to transformers, etc. is also exempt.
The community levy is charged by some local authorities for the use of public land, e.g. for electricity networks. On our German pages, we also provide a compilation of the current level of the community levy in the Austrian provinces.
Value added tax All the components of electricity prices are subject to 20% VAT.
Green electricity support payments
Since 1 July 2012, the green electricity support scheme in Austria has been financed by way of two types of charges: the renewables contribution and the flat metering point charge.