Factsheet: Mineral oil tax act (MÖSt)

Mineral oil tax act (MÖSt)

Key Information
Full name of Instrument & Measure (English): 
Mineral Oil Tax Act
Full name of Instrument & Measure (native language): 
Mineralölsteuergesetz - Bundesgesetz, mit dem die Mineralölsteuer an das Gemeinschaftsrecht angepaßt wird
Description: 
The Mineral Oil Tax (MÖSt) in Austria is a consumption charge through which fuels from mineral oils used in road transport are charged. Petrol and diesel from a minimum content of 4.6 % resp. 6.6 % of biogenic material are subject to a lower mineral oil tax. Mineral oil solely from biogenic material and E85 are exempt from this tax.
Goal/Aim: 
stimulate biofuels in transport
Responsible Authority: 
Federal Ministry of Finance / Bundesministerium für Finanzen

Status:

Trade Relevance: 
Definition of biofuels
Year Instrument & Measure Started: 
1995
Year Last Instrument & Measure was last Amended: 
2015