Do I have to pay a vacancy tax?
If buildings, apartments or other parts of buildings are vacant for a continuous period of at least six months during which they are not used as a residence, a vacancy tax must be paid. Whether a vacancy tax has to be paid for the property according to the Tyrolean Leisure Residence and Vacancy Tax Act (TFLAG) is to be assessed by the owners themselves in each individual case. In case of doubt, the Service Unit Municipal taxes - assessment .. will make the assessment.
Exceptions under the TFLAG include dwellings used for professional purposes or buildings not fit for use (two dwellings in one building, one of which is occupied by the owner with primary residence).
When and how do I pay the vacancy tax?
The levy must be self-assessed annually by April 30 of the following year in the form of a levy declaration and paid for the vacancy period (in months) for the previous year.
Who are my contact persons?
For questions regarding self-assessment or prescribing the vacancy levy , please contact the Service Unit Municipal taxes - assessment
For general information on vacancy monitoring and the vacancy le vy, please contact the Service Unit Building and housing register
For questions regarding statistical information on vacancy monitoring , please contact the Service Unit Statistics and reporting .
Last updated 06.02.2023