Background information

According to Austria's climate and energy strategy, Austria's electricity consumption is to be covered to 100% by renewable energy sources by 2030, saving around eight million tons of CO2, and climate neutrality is to be reached by 2040. In a country where 60 percent of electricity is generated by hydropower, photovoltaics has thus far played a minor role, but this is set to change in the face of the climate crisis. Generation of energy by photovoltaic systems installations has risen within the last few years.

Content of measure

In order to further increase the popularity of photovoltaic systems also for private citizens, several funding programmes have been in place. As of 2024, a zero tax rate for photovoltaic systems with an output of up to 35 kWp and storage systems as an ancillary service has been implemented. This exemption of VAT (lying at 20 percent) also applies to so-called 'balcony power plants' with a total bottleneck output of up to 35 kWp - i.e. photovoltaic modules that are mounted on the balcony and usually connected to a socket. The VAT exemption applies for the years 2024 and 2025.

Use of measure

No numbers are available yet.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Applies to all citizens

Actors and funding

Actors	Funding
National government	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	No involvement as case not in social partner domain	No involvement as case not in social partner domain
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• Unknown
• Main level of involvement: N/A

Involvement

No involvement.

Views and reactions

No views/reactions could be identified.

Sources

• 29 February 2024: Sales tax exemption or subsidy? The new photovoltaic system at a glance (www.bmk.gv.at)