Tourism levy

A tourism levy is a charge regulated by Austrian provincial law in connection with tourism. Austria has no single nationwide framework for all tourism levies. The applicable provincial law determines, among other things, who is liable, what triggers the levy, how it is calculated and which filing or payment duties apply.

Depending on the province, the term may primarily refer to a levy imposed on businesses that benefit economically from tourism. This is distinct from a local accommodation tax, which typically relates to paid overnight stays and is often collected and remitted by the accommodation provider. The two charges should not be treated as interchangeable without checking the applicable provincial law.

The province, municipality, type of business and specific charge are central to an initial assessment. The tourism levy and local tax topic explains the relationship between the terms. The tourism levy check structures information that may be relevant for a closer review.