Austria temporarily raised the investment allowance (Investitionsfreibetrag) for assets acquired or produced between 1 November 2025 and 31 December 2026: the general rate rises from 10 % to 20 % and the ecological rate from 15 % to 22 %. The allowance is an additional tax-deductible expense on top of normal depreciation and is limited to a base of €1 million of acquisition costs per financial year. From 2027 the rates return to 10 % and 15 %.
Ecological assets are defined by the Öko-IFB regulation (BGBl. II 155/2023); the WKO lists renewable power generation plants, electricity storage, e-charging stations and zero-emission vehicles among them. Assets must be new with a useful life of at least four years and cannot also use the investment-related profit allowance; used assets, low-value assets and combustion-engine cars are excluded. For projects completed after 31 December 2026, only the parts capitalised in 2026 get the higher rate.
For installers: for Austrian business clients, PV, battery and charging installations delivered, commissioned and capitalised by year-end are worth up to 22 % of their cost as an extra deduction, a strong closing argument for Q4 2026. Clients should confirm eligibility with their tax adviser.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
