Tourism levy check
Structure questions on levies and reporting.
Tool
Tourism levy check
Classify accommodation, location, role and levy type step by step.
Ansprechperson
Mag. Bernhard Brandauer, Rechtsanwalt
BRANDAUER Rechtsanwälte
Orientation for tourism businesses, guests and contracting parties in Austria.
Local accommodation tax, overnight levy, mobility contribution and business tourism contribution do not automatically describe the same payment. The province, municipality, accommodation type, use and role of each person or business matter for the classification.
Answer the questions using the address, booking documents, bill and settlement records. The result identifies the next review step, but it does not calculate a binding levy.
Mag. Bernhard Brandauer, Attorney at Law
Tool
Tourism levy check
Structure questions on levies and reporting.
Please classify your matter for legal review.
Ergebnis
Ihre Orientierung
The next sensible step
Create a short overview of the location, accommodation type, period, number of overnight stays, claimed exemptions and payment flow. Keep the per-night levy, any holiday-home levy, the business tourism contribution and registration as separate review points.
Documents that help
- Accommodation address and municipality
- Booking confirmations, bills and payment records
- Overnight-stay list and evidence for exemptions
- Registrations, levy filings and correspondence with the municipality or tax authority
- Ownership or use documents for holiday homes
- Platform agreement and settlement statement for mediated accommodation
Legal bases
- Salzburg Overnight Accommodation Levy Act, including the general and special overnight levies and mobility contribution
- Austrian Registration Act 1991, section 5, registration in accommodation businesses and guest register
- Salzburg Tourism Act 2003, rules on business tourism contributions and tourism associations
Your answers narrow down the levy type and the next documents. The actual duty depends on the applicable provincial and local rules.
- Location, accommodation type and levy role are specifically documented.
- A levy type is likely, but registration, exemption or accounting remains open.
- The role, location or use is not yet sufficiently clear.
- Review overnight levy or local tax
- Review special holiday-home levy
- Distinguish business tourism contribution
- Review registration and levy filing separately
- Record the accommodation address, province and municipality.
- Reconcile bookings, overnight stays, exemptions, bills and filings.
- Distinguish accommodation provider, guest, platform and tax authority in the accounting.
If an answer is unclear, choose the unclear option. The result will point to the information still missing.
A reliable review normally needs the location, use, role and complete levy documents.
Overnight levy and local accommodation tax
A levy per overnight stay generally relates to the stay in accommodation. Who pays, collects and files it may be regulated separately. In Salzburg, the overnight guest pays the general overnight levy and mobility contribution, while the accommodation provider collects and remits it.
Holiday homes and special levies
A holiday home may trigger a special flat-rate levy in addition to a levy per overnight stay. Ownership or use rights, duration and actual use as well as the local rule are decisive. A bill for individual guests does not answer this question by itself.
Business tourism contributions
A business tourism contribution is separate from an overnight levy. It may be linked to the tourism activity, compulsory membership, contribution group, local class and relevant turnover. A business may therefore need to review a business contribution even when guest levies are accounted for separately.
Keep registration separate
Registration is not a levy. The Austrian Registration Act governs registration in accommodation businesses and the guest register, while provincial law governs tourism levies and their filing. The two processes should be coordinated in the business but documented separately.
Is local accommodation tax regulated the same way throughout Austria?
No. Names, amounts, exemptions, authorities and filing routes depend on provincial law and sometimes local rules. A precise answer requires the province and municipality.
Is a tourism levy the same as a business tourism contribution?
Not necessarily. A levy per overnight stay concerns the accommodation stay. A business tourism contribution may instead be linked to the activity and turnover of a tourism business. The two areas should be reviewed separately.
Can the check calculate the local accommodation tax?
No. An Austria-wide calculation would create false precision because provincial and local rules differ. The check identifies which levy and local basis require closer review.
Are registration and levy filing the same thing?
No. Registration and the guest register follow the Austrian Registration Act. A levy filing records the information required for the relevant tourism levy. The processes can use related stay data but have different legal bases.
Tourism levy and local tax
The topic overview separates overnight levies, holiday homes, business contributions and registration.
Tourism levy in the glossary
A short explanation of what a tourism levy may be linked to.
Local accommodation tax in the glossary
An accessible explanation of overnight levies and local terms.
General orientation for Austria. This result is a first classification and not a binding calculation. The province, municipality, accommodation type and complete levy documents remain central to the next review.
Discuss your matter
Orientation for tourism businesses, guests and contracting parties in Austria.
Kontakt
Discuss your matter
Adresse
BRANDAUER Rechtsanwälte GmbH\nGiselakai 51\n5020 Salzburg
Telefon
+43 662 6280000