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Energy cost subsidy for NPOs: Start of the application process

Tax News - 22 Jan 2024 | 3 minutes read

Since 22 January 2024, it has been possible to apply for the energy cost subsidy for NPOs and legally recognised religious communities for the 2022 funding period. The guideline on energy cost subsidies for non-profit organisations was published on 15 January 2024.

On 15 January 2024, the already expected directive on energy cost subsidies for non-profit organisations (EKZ-NPOG Ordinance), Federal Law Gazette I No. 12/2024, was published.

The aim of this subsidy is to mitigate the increases in energy costs in 2022 and 2023 caused by the distortions on the international energy markets for organisations that are not or partially not commercially active in accordance with Section 2 of the Austrian Value Added Tax Act 1994 (UStG 1994) and are eligible for subsidies under this regulation by providing subsidies to enable them to continue to perform their statutory tasks.

This means that non-profit organisations from all areas of life, from the social sector to art and culture to sport, as well as legally recognised religious communities, now also have the opportunity to receive partial reimbursement of additional costs for energy in 2022 and 2023.


1. Eligible organisations

Non-profit organisations that meet the non-profit requirements of Section 34 ff BAO and legally recognised religious communities are eligible for funding, provided that they are not entrepreneurial within the meaning of Section 2 UStG 1994. Funding is possible for organisations that are only partially non-entrepreneurial, provided that the costs for the non-entrepreneurial area can be determined separately (e.g. separate accounting area).

Excluded are, among others, political parties as well as corporations and partnerships in which local authorities have a direct or indirect holding of more than 50 %.


2. Type of support

The support (“subsidy”) consists of a non-repayable grant for additional energy costs incurred as a result of non-business activities, whereby the subsidy is granted on the basis of an agreement under private law. The subsidy is granted in accordance with the available budget funds.


3. Eligible costs

The additional costs (additional energy costs) arising from “operationally necessary” payment obligations for electricity, natural gas, district heating, district cooling, petrol, diesel, wood pellets, wood chips and heating oil are eligible for funding.


4. Funding period and intensity

  • Phase 1: For the calendar year 2022, 30 % of the additional energy costs (compared to 2021) are subsidised.
  • Phase 2: For the calendar year 2023, 50 % of the additional energy costs (compared to 2021) are subsidised.

If the subsidy amount for a year is less than EUR 800, no subsidy will be paid out. The total amount of funding per beneficiary organisation for the funding period of phases 1 and 2 is a maximum of EUR 500,000; affiliated organisations can only use this maximum amount once together.


5. Application deadline and procedure

  • Applications for funding for the calendar year 2022 must be submitted from 22 January to 30 June 2024 at the latest.
  • Applications for funding for the calendar year 2023 must be submitted from 1 July to 31 December 2024 at the latest.

Applications will be submitted via an electronic platform to be set up by AWS; further details on how to apply will be announced. The completeness and accuracy of the information contained in the funding application must be confirmed by a competent expert (e.g. tax consultant or auditor).

The AWS must decide on the funding applications in the name and for the account of the federal government and, in the event of a positive decision, will send a binding funding commitment, whereby the funding contract is concluded. The grant is paid out after the grant agreement has been legally concluded.


The EKZ-NPO guideline regulation can be found under the following link: Energy cost subsidy guidelines for non-profit organisations

Further information on the energy cost subsidy for non-profit organisations can be found at:


Our experts will be happy to assist you with your application.