Local tax - account, declaration, calculation

German Version

If you make lodgings and accommodations in Vienna available for temporary stays in return for payment, you must pay a tax. To do so you need a tax account.

You can apply for a tax account online. To do so you need the following two tax numbers:

  • Finanzamtsnummer
  • Steuernummer des Finanzamts

You should find these numbers on your notice of assessment (Finanzamtsbescheid).

To calculate the exact amount of taxes you need to pay, please use our local tax calculator (Ortstaxerechner):

You also need to submit an annual tax declaration. You can submit this declaration online. To do so you need the following two tax numbers:

  • Finanzamtsnummer
  • Steuernummer des Finanzamts

General information

If you make lodgings and accommodations in Vienna available for temporary stays (less than three months) in return for payment, you must pay a tax. This includes hotels, inns, bed and breakfasts, holiday houses or flats, guest rooms, apartments, private rooms, flats, extra beds in flats, caravans, mobile homes, tents, and other types of lodgings.

Data Protection

For information on data protection and your data protection rights as an individual please visit: Data Protection Notice (German)

Requirements

The owner or host of such lodgings or accommodations is obligated to collect and pay local tax.

Exceptions:

  • Minors staying in lodgings for the purpose of school or vocational training, or staying in youth hostels
  • Students at Viennese universities and universities of applied sciences
  • Individuals staying in the lodgings for more than three consecutive months

Deadlines

  • Term of payment: by the 15th day of the month following the paid stay
  • Submission of annual local tax declaration: by 15 February of the following calendar year for the tax liability of the previous year
  • Reporting duties of online platforms: by the 15th of the month following the registration with the online platform (see "Further information" below)

Contact

Assessment office (Bemessungsstelle)

Accounting Services, Duties and Charges (MA 6)
Levies and Legal Matters – Division for Provincial and Municipal Taxes
1010 Vienna, Ebendorferstraße 2
Phone: +43 1 4000-86372, -86344, -86354, -86374
Fax: +43 1 4000-99-86355
E-mail: kanzlei-arl@ma06.wien.gv.at

Office hours: Monday to Friday 7.30 am to 3.30 pm
On Good Friday, 24 December and 31 December 7.30 am to 12 noon; closed on public holidays.

Procedure

  • You submit a written application to open a tax account, for example by using the online form.
  • The competent accounting department (Buchhaltungsabteilung 40, (BA 40)) of Municipal Department 6 (MA 6) opens a tax account for you.
  • The accounting department will send you a letter containing your tax account number.
  • You calculate the exact amount of taxes and transfer the money.
  • If you have any questions regarding legal regulations, please contact the assessment office (see contact above).
  • If you fail to calculate the exact amount of taxes, the assessment office will send you an official notification informing you of the exact amount of taxes you need to pay.

Documents required

None

Fees

  • Fees for reporting and declaration of taxes: none
  • Local tax: 3.2 percent of the payment made for staying at the accommodation (VAT and breakfast not included, minus 11 percent lump sum deduction)
    For an easy calculation, please use our local tax calculator (Ortstaxerechner).

Calculation of local tax using allocation code:

  • If you are not liable to pay VAT: 2.7691 percent, i.e. payment made for staying at the accommodation (excluding breakfast) multiplied by 0.027691

If you are liable to pay VAT:

  • At 5 percent VAT: 2.6407 percent
  • At 10 percent VAT: 2.5237 percent
  • At 13 percent VAT: 2.4584 percent

Percentage of VAT:

  • Gastronomy, accommodation, culture and publications from 1 July to 31 Dezember 2020: 5 percent
  • Since 1 November 2018: 10 percent
  • From 1 May 2016 to 31 October 2018: 13 percent
  • Before 1 May 2016: 10 percent

For any questions regarding payment, please contact the competent accounting department (Buchhaltungsabteilung 40) (German) of Municipal Department 6.

Processing time

The competent accounting department will issue the tax account and the assessment office will answer any legal questions addressed to it without delay.

Form

Electronic delivery
The assessment office sends official notifications of completion of proceedings (for assessment and liability proceedings) electronically. If you are not registered with an electronic delivery service, you will receive the official notification by post.

Information on electronic delivery of official documents (German)

Further information

Local tax and online platforms
New regulations for online accommodation rental in Vienna since 17 August 2017

Accommodation rental for tourism purposes (German)

Legal basis: Vienna Tourism Promotion Act (Wiener Tourismusförderungsgesetz , WTFG) (German)

Contact for this page:
Service-Center - Accounting Services, Duties and Charges (Municipal Department 6)
Contact form