Budget Day 2026: measures for energy, climate and mobility
On Budget Day 2026, the plans for the coming year were announced. We have listed the most important tax measures relating to energy, climate, and mobility for you. What changes for you?
- Increase tax rate on tap water: The tax rate on tap water will be increased from €0.437 to €0.537 per cubic metre of tap water.
- Extension temporary reduction excise duty on gasoline: The temporary reduction in excise duty on gasoline will be extended for another year until 31 December 2027. In addition, the rate of the excise duty on gasoline will not be indexed for inflation in 2027.
- Temporary reduction motor vehicle tax rate for business delivery vans: The motor vehicle tax rate for business delivery vans will be temporarily reduced by 50 per cent. The temporary reduction applies only to the period from 1 July 2026 until 31 December 2026. This reduction had already been stipulated in an administrative decree, and it is now being included in legislation.
- Temporary reduction of motor vehicle tax rate for trucks: The motor vehicle tax rate for trucks will be temporarily reduced to zero. This temporary reduction applies only to the period from 1 July 2026 until 31 December 2026. This reduction had already been stipulated in an administrative decree, and it is now being included in legislation.
- Temporary reduction rate heavy goods vehicle charge: The heavy goods vehicle charge rate (a new truck toll per kilometre driven for truck owners since 1 July 2026) will be temporarily reduced by 22.3 per cent. The temporary reduction applies only to the period from 1 September 2026 until 31 December 2026. This reduction had already been stipulated in an administrative decree, and it is now being included in legislation.
- Adjustment of differentiated rates of air passenger duty: The differentiated rates of air passenger duty based on flight distance will be lower than originally proposed. The rate will be €31.04 for short-haul flights (up to 2,000 kilometres and within the European Union); €49.85 for medium-haul flights (2,000 – 5,500 kilometres); and €59.43 for long-haul flights (more than 5,500 kilometres).
- Amendment air passenger duty rules for private flights: The definition of ‘final destination’ for the air passenger duty will be adjusted to include cases where there is no contract of carriage, such as private flights. A passenger’s final destination may also be demonstrated with other appropriate supporting documentation, so that the highest rate does not automatically apply in these cases.
- Abolition of excise duty refund for biofuels and renewable fuels: The excise duty refund for biofuels and renewable fuels will be abolished. The programme provided a partial refund of excise taxes to offset the excise tax disadvantage resulting from the lower energy content of these fuels.
- Amendment tax liability for CO2 levy on greenhouse horticulture sector: With regard to the CO2 levy on greenhouse horticulture, the law now explicitly states that, for partnerships (such as a general partnership or a professional partnership), the tax liability rests with the partnership itself and not with the individual partners.
- Adjustment energy tax for greenhouse horticulture sector: To compensate greenhouse horticulture businesses for the higher costs resulting from the proposed mandatory blending requirement for green gas, the reduced energy tax rates for natural gas in the greenhouse horticulture sector will be temporarily lowered further in 2027. No additional compensation will apply to large-scale consumers using more than 10 million cubic metres of natural gas.
- Gradual implementation industrial CO2 levy for waste incineration installations and adjustment waste tax: The planned tightening of the industrial CO2 levy applicable to waste incineration installations will be delayed by introducing a more gradual rate increase. At the same time, the previously planned increase in waste tax will be partially rolled back, reducing the additional burden on the sector.
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