Ministry of Finance lowers mineral oil tax for November 2026 on gasoline and gas oil

The Federal Minister of Finance is reducing the mineral oil tax on the two most common fuels for the month of November 2026. The Fuel Price Cushioning Ordinance November 2026, published in the Federal Law Gazette for the Republic of Austria on October 30, 2026, sets the rates at 415 euros per 1,000 liters of gasoline and 330 euros per 1,000 liters of gas oil. The reduced rates apply to fuel for which the tax liability arises after October 31, 2026, and before December 1, 2026—effectively for the entire month of November.

Legal Basis and Purpose of the Ordinance

The ordinance is based on § 64 Para. 5 of the Mineral Oil Tax Act 2022 (MinStG 2022), BGBl. No. 630/1994, as amended by the Federal Act BGBl. I No. 82/2026. § 1 explicitly states that the subject is the “detailed regulation of the temporary reduction of tax rates” according to §§ 3 and 64 of the Act.

The stated goal is the “cushioning of excessive price increases for particularly common fuels.” The mechanism is therefore explicitly temporary and linked to an extraordinary price development, not to a permanent change in the tax tariff.

Formally, this is an ordinance of the Minister of Finance, not a law. The decree is signed with the name Marterbauer; the document bears the official reference BGBl. II No. 316/2026 and was issued on October 30, 2026, two days before the start of the privileged period.

Overview of the Two Tax Rates

§ 2 of the ordinance distinguishes only two product categories and cites the relevant provision of the MinStG 2022 for each:

• Gasoline according to § 3 Para. 1 No. 1 lit. a MinStG 2022: 415 euros per 1,000 liters
• Gas oil according to § 3 Para. 1 No. 4 lit. a MinStG 2022: 330 euros per 1,000 liters
• Temporal scope: Tax liability after October 31, 2026, and before December 1, 2026
• Legal form: Ordinance of the Federal Minister of Finance
• Official reference: BGBl. II No. 316/2026, issued on October 30, 2026

Other mineral oil products, such as heating fuels outside the fuel sector, are not covered by the reduction. The ordinance regulates only the tax rates and contains no provisions regarding pump prices, the passing on of the relief, or reporting obligations for trade.

Entry into Force under an Explicit Condition

§ 3 makes the entry into force dependent on a prerequisite: The Federal Government must have issued an ordinance for November 2026 according to § 5aa of the Price Act 1992, BGBl. No. 145/1992. Only then does the ordinance enter into force on November 1, 2026.

The expiration is dated for the end of November 30, 2026. However, § 3 contains a run-off rule: The regulation remains applicable to gasoline and gas oil for which the tax liability arises before December 1, 2026. Taxpayers and storage facilities can therefore also apply the reduced rates to delimited quantities whose tax liability only becomes due after the end of the month.

In the event that the federal government’s price regulation for November 2026 does not come into effect, the tax reduction will have no effect. Both decrees are therefore to be read as a package.

Flanking margin limitation also extended

On the same day, a second, directly related regulation appeared in the Federal Law Gazette Part II: the regulation of the Federal Government, by which the regulation on margin limitation for fuels is amended (BGBl. II No. 315/2026).

In § 5 of the main regulation, it replaces the date “October 31” with “November 30” and inserts a paragraph stating that the amended version enters into force on October 31, 2026. The extension of the margin limitation, together with the price law part, is the prerequisite to which § 3 of the tax regulation is linked.

The margin regulation is supported by the entire government leadership: Regulation BGBl. II No. 315/2026 is signed, among others, by Stocker, Babler, Bauer, Hattmannsdorfer, Holzleitner, Karner, Marterbauer, Schumann, Sporrer, Tanner, and Wiederkehr.

What the relief means for everyday life

For commuters, transporters, and the economy as a whole, the reduction works via the fuel price, which is based on a lower tax component for one month. The effect is limited to November 2026 and ends with the expiration of the regulation; an extension beyond November 30 is not provided for in the published text. Those who rely on gasoline, diesel, or heating oil for their business should keep the limited period and the condition of § 3 in mind, because the relief will be completely lost without the accompanying price regulation.

Source: Federal Law Gazette for the Republic of Austria, Part II, No. 316/2026, issued on October 30, 2026, Regulation: Fuel Price Cushioning Regulation November 2026 (official reference: BGBl. II No. 316/2026).