Entertainment tax

According to the Tyrolean Amusement Tax Act, amusement tax is levied on gaming machines, gambling machines and betting terminals.

This page was translated automatically. The City of Innsbruck assumes no responsibility for the accuracy of the translation.

What are gaming and gambling machines, betting terminals and input devices?

  • A slot machine is a mechanical/electronic device used for entertainment against payment. The player is offered the prospect of a material prize. The decision on the outcome of the game does not depend solely on chance.
  • Soccer and billiard tables, field hockey machines, pinball and dart machines and the like arenot gambling machines.
  • The difference between a gambling machine and a slot machine is that the outcome of the game depends exclusively or predominantly on chance and a player is promised a payout of this value if he/she wins.
  • A betting terminal is a device in a betting office where a betting customer can place a bet with a bookmaker or totalisator.
  • Input devices are technical devices in a betting office that are connected to a bookmaker or totalizator but do not enable the immediate conclusion of a bet.

Do I have to register devices?

Yes. If you set up devices according to § 2 of the Tyrolean Amusement Tax Act, you are obliged to register them within one week.

From when do I have to pay amusement tax?

Since July 2020, amusement tax has only been payable on three or more devices in a business premises. However, you still have to register the devices.

How much is the entertainment tax?

The amount of the amusement tax can be found in the Amusement Tax Ordinance.


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