Vienna Tourist Tax: How the 5% Ortstaxe Works

The rate in force and what changed

The consolidated Vienna Tourism Promotion Act (Wiener Tourismusförderungsgesetz, § 14) sets the Ortstaxe at 5% of the tax base per stay. The City of Vienna's Ortstaxe page gives the timeline:

The flat 11% deduction does not appear in the current law. Combined with the higher rate, the tax on the same room is roughly 75% higher than before July 2026.

WienTourismus's page for hosts says the Vienna parliament adopted the change on 12 December 2025. On 30 September 2026, the City's press service reported that Vice Mayor Barbara Novak had rejected a demand to stop the second step, so 8% from July 2027 remains the plan.

How much is it per night?

There is no flat nightly charge. The tax follows the price, so a cheaper room pays less. The City's Ortstaxe page works with a 10% VAT rate on accommodation (in force since 1 January 2022). These worked examples assume the prices include that VAT; a host who charges no VAT has a different base.

The working for the first row: €180 ÷ 1.10 = €163.64 without VAT; 5% of that is €8.18.

Booked earlier at the old rate?

The rate depends on when you stay, not when you booked or paid. The City's Ortstaxe FAQ says this directly. A stay that crosses 1 July 2027 is split: nights up to 30 June are taxed at 5% and nights from 1 July at 8%. A room you prepaid in 2025 for a stay in October 2026 therefore owes 5%, not 3.2%.

What counts in the price

The FAQ spells out what goes into the base:

• Included: surcharges on the stay such as early check-in, late check-out and upgrades; a pet surcharge billed with the room; final cleaning fees; and platform commissions and service fees, even when the platform bills them.
• Excluded: breakfast at the customary level, and VAT. Garage parking, spa treatments and bar bills charged separately on site are generally outside the base.
• No VAT on the tax itself.

That is why a short-let apartment with a large cleaning fee pays more tax than its nightly rate suggests.

Who pays, who collects, and who is exempt

Under § 11 of the act, every guest pays: holidaymakers, business travellers and anyone else, even when someone else pays the bill. Under § 13, the accommodation owner collects the tax from guests and passes it to the city, and is liable if it is not paid. The FAQ, under "separate statement", adds that the Ortstaxe amount must be recognisable to you as the guest. This applies to hotels, guesthouses, apartments and private or short-term rentals.

The exemptions in § 11(3) are narrow:

• Minors staying in Vienna for school or vocational training, or staying in youth hostels
• Students at Vienna universities and colleges
• Anyone staying more than three months without a break

There is no general exemption for children on a family holiday. A minor is exempt only in the school, training or youth-hostel cases above. Anyone claiming an exemption must prove it.

If you cancel or do not show up, no Ortstaxe is due; the FAQ says any tax already paid must be refunded. The FAQ says the revenue funds, among other things, tourism and tourism infrastructure; the City's 30 September press release adds that it is not earmarked for tourism alone and also pays for public transport, green spaces and the cityscape.

Planning the rest of your budget

The Ortstaxe is a small line next to transport and tickets. For arrival costs, see Vienna Airport to the city. For card or cash at the hotel desk and smaller shops, read where cash is still expected in Austria. If you are shopping before you fly home, the VAT refund and digital export validation guide covers what can be reclaimed at the airport.