Tourist tax in Austria A complete guide
Everything you need to know about tourist tax in Austria: what are the rates and rules, who pays it, how does compliancy work, and how to organize this as simply as possible.
Why do municipalities in Austria levy tourist taxes?
Municipalities in Austria levy a visitor's tax (in Austria called: Kurtaxe, Ortstaxe or Nächtigungsabgabe) to generate additional revenue for tourism infrastructure and services. This tax is usually levied on guests who stay overnight in the municipality, whether in hotels, holiday flats or other accommodation. The main reason for levying the tourist tax is so that tourists can benefit from local facilities and services, such as hiking trails, ski slopes, swimming pools, museums or cultural events, and thus contribute to their maintenance and improvement.
Tourist tax by municipality in Austria
Want to know the rules regarding tourist tax per municipality in Austria? Trippz collects all data about tourist tax. Below is an overview of the specific tourist tax rules of various municipalities in Austria:
For tourists
When is a tourist tax in Austria payable?
You are considered a tourist if you stay overnight for a fee in a municipality where you do not live. If this is the case, the accommodation provider is required to collect a tourist tax from the guest(s), and remit it to the municipality and or canton where the accommodation is located.
Who is exempt from the tourist tax?
In Austria, certain groups of people are exempt from the tourist tax. These exemptions may vary slightly depending on the province or municipality, but the following exceptions generally apply:
- Children and young people: In many municipalities, children and young people under the age of 15 are exempt from the visitor's tax.
- Pupils and students: People staying in a municipality for educational purposes, such as pupils, students or apprentices, may also be exempt from the visitor's tax.
- Business travellers: People staying overnight in a municipality on business (e.g. for work, business trips) may be exempt from the visitor's tax under certain conditions.
- People with their main residence: Residents who have their main residence in the municipality are generally exempt from the visitor's tax.
- Nursing and hospital stays: People staying in the municipality for health or care reasons, such as in a hospital or care facility, are also generally exempt from the tax.
- Long-term stays: For longer-term stays that are not of a tourist nature, such as seasonal workers or people with a second home, there are often special regulations or exemptions.
The structure of the tourist tax in Austria
In Austria, the tourist tax is organized at provincial and local level, resulting in a diverse and flexible structure. The amount of the visitor's tax is determined individually by the province and/or municipality. Means, depending on the area you stay, you have to pay a local tax, a provincial tax or both. It varies between EUR 0 and EUR 7 per adult per night. Here are the main aspects:
Tourist tax on the provincial (Bundesland) level
The provinces set the legal framework for levying the tourist tax. They determine the principles and can either set a fixed amount (in most cases) or minimum and maximum amounts. In the latter case, the individual municipalities are responsible for setting a fixed amount, which means that each municipality levies a different amount.
Tourist tax on the local level
The municipalities set the specific rates of the tourist tax, which can vary depending on the region, tourist importance and type of accommodation. These rates are typically between 1 and 7 EUR per night.
Payment and administration
The tourist taxes are collected by accommodation providers, and are periodically paid to the municipality. On the other hand, municipalities and provinces are responsible for making the use of tourist tax revenue transparent and ensuring that it benefits tourists.
What are the benefits of a tourist tax for tourists?
Tourists in Austria benefit from the tourist tax, as the revenue is used specifically to improve and maintain the tourist infrastructure and offers. The most important advantages are:
- Maintenance and expansion of infrastructure: the visitor's tax is used to maintain and expand hiking trails, ski slopes, car parks, swimming pools and other tourist facilities, which increases the comfort and quality of experience for guests.
- Cleanliness and environmental protection: Funds from the visitor's tax are often channeled into measures to protect the environment and maintain the landscape, resulting in cleaner places and more beautiful nature.
- Cultural offers and events: Many municipalities finance cultural events, festivals or concerts with the visitor's tax, giving tourists access to a rich cultural offering.
- Tourist information and marketing: Tourist offices, information materials and digital services that facilitate the stay are also supported by the tourist tax, so that tourists are better informed and can plan their holiday more efficiently.
- Safety and rescue services: In many regions, parts of the tourist tax are channeled into rescue services, mountain rescue services and safety measures, which increases the safety of tourists in the mountains and other excursion destinations.
Key points in tourist tax development in Austria
Spread
Initially levied mainly in health resorts, the tourist tax was gradually introduced in almost all tourist communities to cope with the increase in tourism.
Adjustments to the level of the tax
The level of the tourist tax has been regularly adjusted over the years, depending on demand, season and the attractiveness of the region. In popular holiday areas, the rates are often higher in order to meet the increasing demands on infrastructure and services.
Regional differences in regulations
Over time, different regulations have developed in different provinces and municipalities. For example, some areas have introduced scales depending on the season or age groups.
Earmarking of funds
While the tourist tax was originally limited to spa facilities, the revenue is now channelled into a wide range of tourist and municipal facilities - from hiking trails and ski resorts to cultural offerings.
Digitalisation and transparency
More recently, many municipalities have begun to modernise the process of collecting tourist tax using digital systems in order to simplify administration and make the use of revenue more transparent.
Overall, the tourist tax in Austria has developed from a special levy in health resorts to a central financing instrument for modern tourism, which ensures the maintenance and expansion of tourist offers.
Frequently asked questions from tourists
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Am I, as a guest, responsible for properly remitting the tourist tax?
In Austria, the responsibility for remitting the tourist tax typically falls on the accommodation provider, not the guest. Hotels, guesthouses, and other types of accommodations usually include the tourist tax in the overall bill you pay. The accommodation provider then forwards this tax to the local authorities. However, if you are staying in a private rental (e.g., Airbnb or similar), the process can vary. In some cases, the platform charges the tourist tax, or the host charges it separately. As a guest, it's important to verify whether the tourist tax is included in your booking fee or if you need to settle it separately. Checking with your host or accommodation provider in advance can help clarify this.
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At what point do I have to pay the tourist tax?
The tourist tax in Austria is generally paid at the same time as your accommodation bill. This could be:
At Check-Out: In many hotels, guesthouses, and traditional accommodations, the tourist tax is included in the final bill you receive when checking out. You pay it along with your room charges.
At the Time of Booking: Some online booking platforms (like Airbnb or Booking.com) include the tourist tax in the total price when you make the reservation. In this case, you would pay the tax upfront as part of the booking process.
Directly During Your Stay: In rare cases, especially in smaller or private accommodations, the host may request the tourist tax separately during your stay. This could happen if they collect it in cash or if it’s handled differently from the room rate.
Always check with your accommodation provider or review your booking details to understand when and how the tourist tax will be collected.
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Do I have to pay the tourist tax in cash to the accommodation provider?
No, you generally do not have to pay the tourist tax in cash to the accommodation provider. In most cases, the tourist tax is included in your total accommodation bill and can be paid using the same payment method you use for the rest of the booking, whether that’s by credit card, debit card, or another electronic payment method.
However, in smaller establishments or private rentals, some hosts might prefer or request payment in cash, though this is less common. It’s always a good idea to confirm with your accommodation provider in advance if you’re unsure about the payment method for the tourist tax.
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I need to register upon arrival at my hotel. Is this mandatory?
Yes, registering upon arrival at your hotel in Austria is mandatory. This is a legal requirement for all guests staying in hotels, guesthouses, and other accommodations. The registration process involves providing personal information, such as your name, passport or ID details, and your home address. This information is used to fulfill local regulations, including those related to the tourist tax.
The hotel will usually ask you to fill out a registration form upon check-in. In some cases, this may be done electronically. The information you provide is also used to calculate the correct amount of tourist tax you need to pay, which is often based on the number of nights you stay.
Failure to register could lead to issues with your stay or with local authorities, so it’s important to complete this step as required.
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May the hotel where I am staying make a copy of my passport for guest registration?
In Austria, it is common practice for hotels to ask for your passport upon check-in to verify your identity and complete the guest registration process;
Verification: Hotels are legally required to verify the identity of their guests, typically by checking a passport or other valid ID. This information is recorded for security and legal purposes.
Copying: While many hotels in Austria may take a photocopy of your passport as part of their standard procedure, this practice is not uniformly regulated by law across the country. The purpose of making a copy is usually to facilitate guest registration, especially if the information is required by local authorities.
Data protection: Austrian data protection laws require that personal information, including copies of passports, be handled with care and only retained for as long as necessary. If you are concerned about your privacy, you can ask the hotel how they intend to store and use your passport information and whether they can return or destroy the copy after your stay.
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I have cancelled my stay. Do I still have to pay tourist tax?
No, if you have canceled your stay and do not use the accommodation, you generally do not have to pay the tourist tax in Austria. The tourist tax is typically only charged for nights you spend at the accommodation.
If you cancel your reservation according to the accommodation’s cancellation policy and do not stay at the property, the tourist tax should not apply. However, if there are cancellation fees or other charges, these would be separate from the tourist tax.
If you are unsure or if you were charged a tourist tax despite canceling, it's best to contact the accommodation provider directly to clarify the situation.
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Upon arrival at the hotel, I am asked to pay tourist tax. But surely I have already done this through the booking platform?
If you have already paid the tourist tax through the booking platform, you should not be asked to pay it again upon arrival at the hotel. However, misunderstandings can occur, so it’s important to clarify this with the hotel staff. Here’s what you can do:
- Check your booking confirmation: Review your booking confirmation or receipt from the platform to see if the tourist tax is listed as part of the total amount you paid. It may be itemized separately or included in the overall price.
- Show proof of payment: If the tourist tax was included in your booking, show the confirmation or receipt to the hotel staff to avoid paying it twice. This should resolve the issue.
- Discuss with the hotel: If the hotel still insists on charging the tourist tax, ask them to verify whether it was already collected by the booking platform. Sometimes, the hotel might not have received notification of the tax payment from the platform.
In most cases, the issue can be resolved quickly by showing the proof of payment. If needed, you can also contact the booking platform's customer service for assistance
For hosts
Renting out in Austria: there is a lot involved
Do you rent to tourists in Austria? If so, it is important to understand what is coming your way. You will probably have to classify your accommodation, keep a guest registration, and collect and remit tourist tax.
This can seem complex and overwhelming. Fortunately, we are here to help you get started!
Obligations of the host
If you are renting to tourists in Austria, there are a few important points to bear in mind regarding tourist tax:
Obligation to collect
Landlords are legally obliged to collect tourist tax from their guests and pass it on to the relevant municipality or canton.
Amount of tourist tax
The amount of the tourist tax varies depending on the region and type of accommodation. Ask the local tourism authority about the current rates.
Recording and billing:
Landlords must record the tourist tax correctly and bill it regularly. This is usually done using a registration form that is submitted to the municipality.
Transparency for guests
Landlords should inform their guests about the tourist tax, either through a notice on the booking platform or directly on arrival. The tourist tax is usually charged in addition to the accommodation price.
Use of the tourist tax
The revenue from tourist taxes is used for the region's tourist infrastructure and services. This can inform guests and increase their acceptance of the fee.
Obligation to register
Many municipalities require landlords to register their guests and provide the relevant data (e.g. length of stay, number of persons). This information is important for calculating the tourist tax.
Tax aspects
Tourist taxes are not normally taxable as landlord income as they are paid directly to the municipality. Nevertheless, landlords should ensure that they fulfil the legal and tax requirements.
Controls and sanctions
Municipalities can carry out checks to ensure that tourist taxes are collected and paid correctly. Sanctions or fines may be imposed for non-compliance.
Immigration Records
In case of foreign tourists, accommodation providers may need to keep identification records (passport, visa details) for a reasonable time in case authorities request proof of legal residence during the tourist’s stay. While not explicitly specified, a 6-month period after the end of the stay could be reasonable.
Guest registration in Austria
If you rent to tourists in Austria, you are legally obliged to record certain guest data and register them with the relevant municipality. This registration serves to fulfil the obligation to register and is important for the billing of the tourist tax. The data recorded usually includes the following data of the main guest:
- Full name
- Residential Address
- Date of birth
- Nationality
- ID Document number
Next to that, the following data is stored:
- Arrival- and departure date
- Number of persons traveling with the main guest, often broken down into adults and children.
How the data is recorded
This data must be recorded on a guest sheet or a digital registration form and forwarded to the local authority. The data is used for correct billing of the tourist tax, tourist statistics and compliance with the legal obligation to register.
Keeping guest registration data in Austria
In Austria, guest data must be stored for a certain period of time in accordance with legal requirements when renting to tourists. The retention obligation varies depending on the relevant regulations, but generally relates to the following points:
Obligation to register
Data collected as part of the obligation to register must be retained for seven years. This includes information such as name, address, date of birth, nationality and dates of arrival and departure.
Tax and accounting requirements
Guest data collected in connection with tourist tax or other tax levies must also be retained for seven years as part of statutory accounting requirements to allow for possible inspections by tax authorities.
Data protection
Once the retention periods have expired, the data must be securely deleted or destroyed in accordance with the General Data Protection Regulation (GDPR) to ensure the protection of personal data.
In most cases, a total retention period of seven years applies, both for tax reasons and as part of the reporting obligation, after which the data must be securely deleted.
Don’t want to worry about keeping your guest registration?
That’s possible, with the use of Trippz!
Handling of tourist tax in Austria
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Remittance of tourist tax
Although the exact rules of tourist tax vary by municipality in Austria, everywhere it is the accommodation provider who remits the tourist tax to the municipality/province. In most municipalities this is done every (half) year, but municipalities may decide in which period the tourist tax should be remitted.
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Tourist tax when renting through an online booking platform
Do you rent out your accommodation through a booking platform, such as Airbnb, Booking.com or Expedia? Then they will collect the tourist tax on your behalf and remit it to the municipality. If, in addition to a booking platform, you also rent out your accommodation under your own management (for example, through your own website), you will still have to collect and remit the tourist tax on these bookings yourself.
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Collecting tourist tax
Tourist tax has many different rates. These depend on the municipality and province in which your accommodation is located and what kind of accommodation you provide. These factors are not very complicated, as they remain the same continuously. However, the rate also depends, for example, on the age of the guests, how long they stay, and in some cases in which period the guests stay with you.
Are guests leaving earlier than initially planned? Then they are entitled to a refund of the overpaid tourist tax. -
Keeping your administration for tourist tax
As with guest registration, your records for tourist tax can be audited. So, you will need to keep good records of who stayed in your accommodation, on what date, for how many nights, and how much tourist tax was paid for this. It is recommended to keep these records for several years.
Don’t want to spend hours checking your administration?
Frequently asked questions from hosts
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Can you receive fines if you don't pay tourist tax?
Yes, as an accommodation provider, you can receive fines or face other penalties if you fail to remit the tourist tax. Municipalities in Austria are strict about collecting and remitting this tax, and non-compliance can lead to fines, legal action, or even operational restrictions.
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Am I required to request a rating for my accommodation?
No, you are not required to request a rating for your accommodation. While reviews and ratings can help improve your business's visibility and reputation, requesting them is entirely optional.
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To whom should I pay the tourist tax?
You must remit the collected tourist tax to your local municipality or the province, according to the regulation. The process usually involves reporting the number of guests and nights stayed and paying the corresponding amount to the municipal authorities according to their procedures.
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Should I enclose the guest registration as proof when remitting tourist tax?
It depends on your municipality. With most municipalities, you do not have to share detailed information, like the names of your guests. However, some municipalities require you to submit guest registration information as part of the tourist tax remittance process, as this information helps to verify the accuracy of the tax remitted.
The exact documentation required can vary, so check with your municipality.
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Does my municipality have a special form for tourist tax remittance?
Most municipalities in Austria have specific forms or online systems for tourist tax remittance. These forms may include details about the number of guests, duration of stays, and the total tax collected. Contact your local municipality or visit their website to obtain the correct forms or access their online portal.
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Do I declare per accommodation, or all together?
This depends on your municipality’s requirements. If you manage multiple properties, some municipalities might require separate declarations for each property, while others allow or require you to consolidate the information and declare it together. Always check with your local authorities to ensure compliance.
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Do I also have to pay tourist tax on cancelled bookings?
No, you do not have to pay tourist tax on canceled bookings if the guest did not stay at your property. The tax is only payable for nights the guest stays. If the tax was collected in advance and the booking is canceled, you should adjust your records and, if necessary, refund the tax to the guest
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How do I make this all as simple as possible?
To simplify the process, consider using specialized software or services that automate the collection, calculation, and remittance of tourist tax. Trippz is designed by and for hosts, so we can help streamline the administrative burden by integrating with booking platforms, automating guest registration, and handling tax payments on your behalf. Additionally, keeping detailed and organized records can help ensure accuracy and compliance with local regulations.
Easily comply with laws and regulations
Organize your administration simply
Classifying your accommodation, keeping a guest registry, collecting and remitting the correct amount of tourist tax; besides taking good care of your guests' travel, there is a lot of administrative work involved in renting out your accommodation. Work that you may not have even thought of initially when you started, and that you probably want to spend as little time on as possible. Therefore, you want to organize your administration as simply as possible. And fortunately you can, with Trippz!
All in one overview
Trippz is here to make your life as easy as possible, while complying with all regulations. Through our (web)app you automate your guest registration, and you can even prepare your administration for the tourist tax. You don't have to worry about collecting the tourist tax either. Because we keep track of all local regulations, we know exactly what rate your guests have to pay. On arrival day, your guests will automatically receive a message from us to pay their tourist tax. At the end of their stay, the money will be automatically deposited into your account. All you have to do is periodically transfer the total amount to the municipality. Simple!
Automatically sync all Airbnb bookings
You can now synchronise all your Airbnb bookings with Trippz on your account. This means you have to do even less yourself. Ideal for hosts who rent out a lot via Airbnb. Do you rent through another platform? We expect to complete more integrations in the near future. Get in touch to find out if your platform will soon be added to Trippz
Frequently asked questions about the use of Trippz
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Is it difficult to start using Trippz?
Not at all! Trippz is designed to be user-friendly. It is developed as a web application, so you do not need to download an app. You can start right away!
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What does the use of Trippz cost?
At the moment, it is free of charge!
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Can I import all my bookings from Airbnb?
Yes, you can! We have worked on an integration with airbnb, through which you can automatically import all your bookings. Thereby, the messages about guest registration will also be send automatically through our platform.
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Can I import all my bookings from my own booking system?
After the integration with Airbnb, we are now working on all other sorts of integrations. Integrating your own platform is not yet available, but will be in the future!
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What if a guest doesn’t want to register digitally?
This is an unfortunate situation, that does happen from time to time. If a guest does not want to enter digitally, you can manually enter their details into Trippz afterwards.
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What if my municipality changes the tourist tax rates?
At Trippz, we actively follow all tax rates in areas that we cover. When a new tax rate is implemented, we will update the rates accordingly. Still missing something? Please reach out to us!
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What happens if my municipality collaborates with another one?
No problem. As said, we actively follow all municipalities and their rules. We will automatically update this for you. If you want to be sure, you can always message us in advance, so we are even more on top of things!
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How does it work if another organization manages the tax in my municipality?
With Trippz, you can export all the information you need. You can easily copy the needed information towards the file the tax organization requires from you.
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