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  • Service: Tax
  • Type: Regulatory update
  • Date: 10/8/2013

Austria 

Taxes and Incentintives
Austria Taxes and incentives for renewable energy KPMG Global Energy & Natural Resources.

Support schemes

Investments and other subsidies


Small solar plants


Less than 5 kWp investment subsidies are granted for the plants, sufficient for them to achieve a six percent capital yield.


Waste liquor plants


Maximum 30 percent of the investment (not including real estate costs)


  • up to 100 MW: EUR300/kW
  • 100 MW to 400 MW: EUR180/kW
  • more than 400 MW: EUR120/kW

Small hydro plants


  • maximum 30 percent of the investment for 500 kW capacity: up to EUR1500/kW
  • maximum 20 percent of the investment for 2 MW capacity: up to EUR1000/kW
  • maximum 10 percent of the investment for 10 MW capacity: up to EUR400/kW
  • in between these set percentages, the maximum is calculated via linear interpolation.

Medium hydro plants (<10 MW)


  • maximum 10 percent of the investment
  • maximum EUR400/kW and maximum EUR6 million per plant.

Operating subsidies

Feed-in tariff


Wind energy:


  • cents (ct)9.45/kWh

Solar:


  • In buildings:
    5 kWp to 500 kWp: ct18.12/kWh
  • In open space:
    5 kWp to 500 kWp: ct16.59/kWh

Geothermal:


  • ct7.43/kWh

Sewage gas


  • ct5.94/kWh

Landfill gas


  • ct4.95/kWh

Compact biomass (such as forest woodchips or straw)


  • ct8.9/kWh to ct14.00/kWh, depending on the production capacity (declining tariff)

Waste with high biogenic contingent


  • Same as for compact biomass, minus 25 percent

Liquid biomass


  • ct5.74/kWh; surplus of ct2/kWh for production in an efficient power-heat cogeneration

Biogas from agrarian production


  • ct 12.93/kWh to ct19.5/kWh, depending on the production capacity (declining tariff)

Additional information


Legal


The feed-in tariffs are regulated by the law for the promotion of electricity production from renewable energy resources (“Ökostromgesetz 2012”). The concrete feed-in tariffs have to be determined each year by a decree from the Ministry of Economics.


Duration of the feed-in-tariffs


15 years for liquid and concrete biomass or biogas; 13 years for all other renewable technologies.


Administrative procedures


Applications have to be filed with the Renewable Energy handling Center (“Ökostromabwickklungstelle,” http:// www.oem-ag.at/).

 

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