Lexikon

Local accommodation tax

A local accommodation tax is a levy governed by Austrian provincial law and typically linked to paid overnight stays. Rates, exemptions and reporting routes are not uniform nationwide.

Kurz erklärt

In Austria, a local accommodation tax, also called a night levy or visitor tax in some contexts, is typically linked to a paid stay in accommodation. It is not a single nationwide federal charge: the applicable legal basis comes from provincial law and may be supplemented by local rules.

Accommodation providers must in particular identify the competent authority, the applicable rate, possible exemptions and the rules for recording, reporting and remitting the levy. The persons liable for the charge and the applicable deadlines depend on the relevant provincial law. The local accommodation tax is separate from the general registration obligation under Austrian registration law.

For initial orientation, see the tourism levy and local tax topic. The tourism levy check helps structure questions about the levy and reporting route. The related entries on tourism levy and reporting obligation explain the distinction.