Austria adds temporary fuel-excise relief mechanism for excessive price rises, active April–December 2026
A new § 64 inserted into the Mineral Oil Tax Act (Mineralölsteuergesetz, MinStG 2022) creates a temporary mechanism valid from 1 April to 31 December 2026: when the federal government issues a monthly price-control ordinance, the Finance Minister must reduce mineral oil tax on petrol and diesel to offset the extra VAT revenue generated by fuel price spikes above the 27 February 2026 reference level. All consumers, fuel distributors, and businesses using fuel are directly affected.
What changed
New § 64 requires the Finance Minister to reduce mineral oil tax rates on petrol and diesel for any calendar month in which the federal government has issued an ordinance under § 5aa of the Price Act 1992 (Preisgesetz 1992). The reduction equals the extra VAT collected due to price increases above the reference date of 27 February 2026, with the resulting VAT shortfall netted off. The very first reduction is fixed at €50 per 1,000 litres of petrol and per 1,000 litres of diesel. A separate provision (§ 64(5), in force 1 October–30 November 2026) allows an additional discretionary reduction of up to €67 per 1,000 litres for both fuels.
Who is affected
Every consumer purchasing petrol or diesel at the pump, as well as fuel distributors, petrol-station operators, and any business using these fuels. The reduction applies month by month and only when the government has activated the price-control mechanism.
What to look out for
The mechanism expires automatically on 31 December 2026 (and § 64(5) on 30 November 2026), though the rules continue to apply to any tax debt arising before those dates. Prices are benchmarked against the EU Commission's Weekly Oil Bulletin (DG Energy website). No action is required from consumers; tax adjustments are made by government ordinance.