Relief measures from NEHG for the year 2025 – prepare your application now!

For the year 2025, there is again a possibility to file an application for the relief from the NEHG tax in NEIS (Austrian National Information System for Emissions Certificates Trading) for energy-intensive businesses and businesses at risk of carbon leakage.

Energy-intensive businesses are exempted from 45% of the tax burden from the NEHG (Austrian National Emissions Certificates Trading Act) for energy sources used for heating purposes, while businesses, which are active in economic sectors exposed to a risk of carbon leakage, can be exempted between 65% and 95%.

Attention should be paid to the fact that the reinvestment obligation in climate protection measures for the exempted businesses (exception: agriculture and forestry businesses) is increased to at least 80% for the year 2025 (for reliefs until the end of the year 2024, the reinvestment obligation only was at least 50%).  

The application period for the year 2025 is from 1 May 2026 to 30 June 2026. For the application, an auditor’s report of a tax advisor, auditor or accountant is necessary. Do not hesitate to contact us! We are happy to support you with our expertise.

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Authors: Margarete Kinz, Alexandra Blasioli