Tourism levy and local accommodation tax in Austria

In everyday use, tourism levy may refer to different charges. For an overnight stay, the main issue is usually a levy per person and night. A holiday home may also attract an annual flat charge. An accommodation provider or another tourism business may additionally be liable for a business contribution based on turnover, business group or local classification.

These charges have different liable persons, assessment bases and filing procedures. Checking only the guest invoice can therefore miss a notification duty or a business contribution. The tourism levy check provides a first structure. The glossary entries for tourism levy and local accommodation tax explain the central terms.

Under the Salzburg Overnight Accommodation Tax Act, the general overnight levy together with the mobility contribution is payable by the person staying overnight. The accommodation provider collects it, remits it to the authority and becomes liable for the amount through the collection process. The roles should therefore match the accounting, invoice and internal booking procedures.

The Act also provides exemptions for specific stays. In Salzburg, these include certain professional stays, school stays and, subject to the statutory conditions, family visits. An exemption should not be based solely on an informal statement. The requirements of the applicable provincial rules and the facts that can be documented are decisive.

In Salzburg, a person or business intending to provide accommodation must notify the authority. The notification includes, in particular, the provider or business, its residence or registered office and the accommodation address. Cessation and every material change must be notified within two weeks. When overnight stays are offered, the charge, its amount and the accommodation registration number must also be displayed.

For the general overnight levy, a monthly return is generally required. Under the Salzburg Act, the return is due by the 15th of the second following month. The return includes information about the liable person or business and the accommodation. Other provinces may use different forms, deadlines or electronic procedures.

Guest registration is not a tax. Under the Austrian Registration Act 1991, a guest staying in an accommodation business must register without delay and in any event within 24 hours after arrival. The operator or authorised person must keep a guest register. It records the statutory identity details together with arrival and departure.

Guest register data may be relevant for accounting and official checks. It does not replace the levy return and cannot be used for any purpose without a clear legal basis. The reporting obligation glossary entry gives a concise overview.

A holiday home may be treated differently from accommodation that is continuously let for payment. In Salzburg, the special overnight levy is structured as an annual flat amount. Depending on the use and the statutory conditions, it may affect the owner, the person entitled to use the property or, in specific caravan situations, another person. The floor area, actual use and duration of the arrangement can matter for classification and amount.

Private letting may also involve spatial planning, trade law, tax law and the law governing the existing lease or condominium relationship. Calling an arrangement private room letting therefore does not automatically answer which tourism levy is due. Relevant documents include booking records, ownership or lease documents, local registration and communications with the municipality.

A business tourism contribution is distinct from an overnight levy. In Salzburg, businesses directly or indirectly interested in tourism may be compulsory members of a tourism association under the statutory conditions. The association contribution is calculated by statutory contribution groups and assessable turnover. It is therefore not dependent on whether one particular guest paid a local accommodation tax.

The Salzburg Tourism Act provides for a contribution return by compulsory members. The review may involve the registered office or establishment, the business activity, contribution group, local classification and relevant turnover. Where a business carries out mixed activities, the allocation of turnover should be documented. The guest levy account and the business tourism contribution should be managed as separate review steps.