What is the Austrian Investitionsprämie and how do I claim it?

Austria offers businesses a cash investment bonus (Investitionsprämie) as a direct subsidy for qualifying capital investments in digital and ecological transformation. Unlike a tax deduction, this is a direct cash grant that reduces the net cost of qualifying investments.\n\nWhat is the Investitionsprämie?\nThe Investitionsprämie (also referred to as the Ökologisierungsbonus or Investitionsbonus depending on the specific programme round) is a non-repayable Austrian government grant. It was introduced in 2020 as a COVID stimulus measure and has been extended with different parameters into 2024–2025. The current programme offers:\n- 10% bonus on standard qualifying investments\n- 14% bonus on specifically ecological, climate-friendly, or digital investments\n- Maximum qualifying investment: €1m per company per application round\n- Maximum bonus: €100,000 (standard) or €140,000 (ecological/digital) per round\n\nWhat investments qualify?\nQualifying investments include:\n- Ecological/green

energy efficiency measures (insulation, heat pumps, photovoltaic systems), electric vehicles for business use, renewable energy installations, green building improvements\n- **Digital**: computers and IT infrastructure, software, automation equipment, digital process systems\n- **Standard**: most tangible business assets with a useful life of at least 4 years, excluding land, vehicles (standard rate, not ecological), financial assets, and existing assets being replaced rather than expanded\n\nExclusions typically include: goodwill and intangible assets, used assets, and assets acquired from related parties.\n\n**How to apply via AWS**\nApplications are submitted via the Austria Wirtschaftsservice (AWS) portal (aws.at). The process:\n1. Register on the AWS portal before making the investment (pre-notification required)\n2. Submit investment details including description, qualifying amount, and ecological/digital classification\n3. Make the investment within the application window\n4. Submit proof of purchase (invoices, payment evidence) within the specified timeframe\n5. AWS processes the grant and pays directly to the applicant's bank account\n\nThe WKO (Wirtschaftskammer Österreich) also provides guidance on programme eligibility and application assistance.\n\n**Combining with normal depreciation**\nThe Investitionsprämie is separate from and additional to AfA depreciation deductions. The grant reduces the acquisition cost for depreciation purposes (reducing the depreciable base), but the combined benefit (grant + depreciation) still results in a significantly lower effective cost than pure AfA alone.\n\n*Example:* Invest €100,000 in qualifying green equipment:\n- Receive €14,000 Investitionsprämie (cash)\n- Net cost after grant: €86,000\n- Depreciate €86,000 over 10 years = €8,600/year AfA\n- Tax saving from AfA: €8,600 × 23% KSt = €1,978/year\n- Combined year 1 benefit: €14,000 grant + €1,978 tax saving = €15,978 (vs €2,300 AfA saving alone without grant)\n\n**VAT treatment of the grant**\nThe Investitionsprämie is not subject to Umsatzsteuer — it is not consideration for a supply. However, receiving the grant may reduce the Vorsteuer reclaim proportionally if the investment was partly for exempt activities. For most standard VAT-registered businesses, the grant is simply tax-free income.\n\n**Timing considerations**\nInvestitionsprämie programmes typically have application windows and funding caps. Once a round's budget is exhausted, no further applications are accepted. Applications should be submitted as early as possible within an open window. The pre-notification requirement means you cannot retroactively claim for investments made before applying.\n\n**Interaction with other grants**\nAustrian businesses can combine the Investitionsprämie with Landesförderungen (state-level subsidies) and EU structural funds, subject to de minimis state aid rules. The combined subsidy intensity cap for most SMEs is 30–50% of project costs. Check cumulation rules with the AWS guidance.