Changes to Vienna's local tax
Anyone who temporarily rents out accommodation in Vienna is legally required to collect local tax from guests. Certain groups of people are exempt from paying local tax including individuals who stay in the accommodation for more than three months without interruption. In July 2026 and July 2027, both the local tax rate and the basis for its calculation will change. The Vienna Tourism Promotion Act, which provides the legal basis for the local tax, will be amended accordingly.
Regulation until 30 June 2026
Until 30 June 2026, the local tax amounts to 3.2% of the accommodation charge excluding:
- value added tax (VAT)
- breakfast
- less an 11% lump-sum deduction
Calculation of breakfast: Breakfast shall only be deducted at the applicable local rate. Where a seperate price for breakfast is specified, this amount shall be deducted accordingly.
What will change?
From 1 July 2026, the local tax will increase to 5% and from 1 July 2027, it will increase to 8% of the accomodation charge. As of 1 July 2026, the basis for calculating the local tax will be the accommodation fee minus:
- value added tax (VAT)
- breakfast
The City of Vienna provides detailed information on local tax. You can access the City of Vienna's local tax calculator here:
