Austria sets November mineral-oil tax rates under extended fuel relief

Rates apply by the liability date

The Treibstoffpreisabfederungsverordnung November 2026 sets mineral-oil tax at €415 per 1,000 litres for petrol under section 3(1)(1)(a) of the Mineral Oil Tax Act 2022 and €330 per 1,000 litres for gas oil under section 3(1)(4)(a). The rates apply where the tax liability arises after 31 October and before 1 December 2026. The regulation runs from 1 to 30 November and remains applicable to qualifying products whose liability arose in that period.^[1]

A one-month statutory power

The November order uses authority added to the Mineral Oil Tax Act 2022 by BGBl. I No. 82/2026, published on 30 September and effective from 1 October. New section 64(5) permits the finance minister, subject to a federal government regulation under section 5aa of the Price Act 1992, to reduce the specified petrol and gas-oil rates by up to €67 per 1,000 litres. Each ministerial order must be limited to one calendar month. Section 63(12) provides that the enabling provision expired at the end of 30 November, while preserving its application where liability arose before 1 December.^[2]

The wider price package is separate

The economic ministry describes the November regulation as continuing the fuel-price relief package. Its public account combines a mineral-oil tax reduction of 6.7 cents per litre with a separate 3.5-cent-per-litre cap on margins for covered fuel-sector businesses and estimates total consumer relief, including VAT, at about 12 cents per litre. The margin measure is distinct from the tax-rate regulation and should not be conflated with an operator's mineral-oil tax treatment.^[3]

Excise accounting action

Operators liable for Austrian mineral-oil tax should verify the statutory product category and the date on which liability arises, apply the November rates only to qualifying periods and retain the supporting excise records. This is not a general reduction in corporate income tax or VAT. No extension beyond 30 November, or a new return or payment deadline, is established by the sources reviewed.^[1][2][3]