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Local tax: Increases planned in Vienna, Burgenland and Carinthia
In tourism, a so‑called local tax must be paid for the accommodation of guests. The provisions on the local tax are not regulated at federal level but are enacted by the individual states. In the states of Vienna, Burgenland and Carinthia the local tax is to be increased in 2026.
Vienna
The assessment base for the local tax in Vienna is based on the charge for the stay. In addition to VAT, the charge for breakfast and a flat deduction of 11 % (after deduction of breakfast and VAT) must be excluded from the assessment base. Currently the local tax is 3.20 % of the assessment base. According to the draft assessment currently available for amendment of the Vienna Tourism Promotion Act, this is to be raised to 5.00 % from July 2026 and to 8.00 % of the assessment base from July 2027. The final legislation remains to be seen.
Accommodation providers must collect the local tax from guests and pay it to the municipal authority by the 15th of the month following the chargeable stay, and must submit a tax return to the municipal authority by 15 February each year for the tax liability incurred in the previous year.
Burgenland
Unlike in the state of Vienna, the local tax in Burgenland is not based on the charge for the stay but is calculated according to the duration of the chargeable accommodation and the number of guests. Accommodation providers must submit a tax return for the local tax to the respective municipality for each calendar month by the 10th of the following month. Currently the local tax is EUR 2.50 per person per day. From 1 January 2026 the local tax will be, according to the current decision of the Burgenland State Parliament, raised to EUR 4.50.
Carinthia
In Carinthia the local and overnight tax is to be replaced by a so‑called stay levy. Currently the local tax is EUR 2.70 per stay day per guest. The amount of the new stay levy, which will apply from 1 November 2026, is proposed in the draft assessment to be EUR 4.50 per guest per night; a special levy of EUR 4.00 applies to the camping sector. As part of the tourism reform, an annual indexation (CPI) and the mandatory electronic guest registration are also planned. The final legislation remains to be seen.
Tip
For the simplified calculation of the Viennese local tax, the City of Vienna provides a local‑tax calculator. For detailed questions, however, a consultation is advisable.
The assessment base for the local tax in Vienna is based on the charge for the stay. In addition to VAT, the charge for breakfast and a flat deduction of 11 % (after deduction of breakfast and VAT) must be excluded from the assessment base. Currently the local tax is 3.20 % of the assessment base. According to the draft assessment currently available for amendment of the Vienna Tourism Promotion Act, this is to be raised to 5.00 % from July 2026 and to 8.00 % of the assessment base from July 2027. The final legislation remains to be seen.
Accommodation providers must collect the local tax from guests and pay it to the municipal authority by the 15th of the month following the chargeable stay, and must submit a tax return to the municipal authority by 15 February each year for the tax liability incurred in the previous year.
Burgenland
Unlike in the state of Vienna, the local tax in Burgenland is not based on the charge for the stay but is calculated according to the duration of the chargeable accommodation and the number of guests. Accommodation providers must submit a tax return for the local tax to the respective municipality for each calendar month by the 10th of the following month. Currently the local tax is EUR 2.50 per person per day. From 1 January 2026 the local tax will be, according to the current decision of the Burgenland State Parliament, raised to EUR 4.50.
Carinthia
In Carinthia the local and overnight tax is to be replaced by a so‑called stay levy. Currently the local tax is EUR 2.70 per stay day per guest. The amount of the new stay levy, which will apply from 1 November 2026, is proposed in the draft assessment to be EUR 4.50 per guest per night; a special levy of EUR 4.00 applies to the camping sector. As part of the tourism reform, an annual indexation (CPI) and the mandatory electronic guest registration are also planned. The final legislation remains to be seen.
Tip
For the simplified calculation of the Viennese local tax, the City of Vienna provides a local‑tax calculator. For detailed questions, however, a consultation is advisable.