Whitepapers
April 13, 2026
A structural shift in Austria’s used car market
The 2026 NoVA reform and its impact on residual values, supply dynamics, and market segmentation through 2030
Austria’s used car market is entering a period of structural change. From 1 July 2026, the reform of the Normverbrauchsabgabe (NoVA) will fundamentally alter export mechanics and residual value dynamics by limiting tax reimbursement to vehicles exported within 48 months of first registration.
This new framework reduces export flexibility for older vehicles and is expected to increase domestic supply pressure — particularly in the 4–8 year segment — with direct implications for pricing, residual values, and market segmentation through 2030. While electric vehicles remain exempt from NoVA, they are not immune to broader supply and value pressures driven by rising volumes and technological change.
In this white paper, Indicata analyses how the reform reshapes Austria’s supply‑demand balance, quantifies potential residual value impacts, and outlines the strategic implications for dealers, leasing companies, OEMs, and remarketing professionals.