Vacancy levy

Do I have to pay a vacancy tax?

For buildings, flats and other parts of buildings that are not used as a residence for a continuous period of at least six months, a vacancy tax must be paid in accordance with § 6 of the Tyrolean Leisure Residence and Vacancy Tax Act (TFLAG).

The owner of the unit in question is responsible for determining the obligation to pay the levy. The legal assessment is carried out by Service Unit Municipal levies - advance payment - Recreational Residence & Vacancy Tax

Exceptions

There are exceptions to the obligation to pay the levy in accordance with § 7 TFLAG. Details can be found in the applicable version.

When and how do I pay the vacancy levy?

The vacancy levy is a self-assessment levy. The persons liable to pay the levy for the previous calendar year must assess and pay the levy themselves by 30 April of the following year at the latest by means of a levy declaration (§ 10 TFLAG).

The assessment basis corresponds to the usable area pursuant to § 9 TFLAG and the levy rate stipulated in the applicable ordinance of the City of Innsbruck. The actual duration of the vacancy in whole calendar months is decisive.

Note on the wording of the law:

The version of the TFLAG applicable at the time the obligation to pay the levy arises shall always be used for the collection of the levy.

What applies from 1 January 2026?

A vacancy tax must be paid in the following calendar year for flats that have not been registered as a main residence for a continuous period of six months and for which there is no exception in accordance with Section 7 (TFLAG).

The amount of the levy depends on the size, location and condition of the flat. In future, any achievable rental income will also be taken into account in the calculation (Basic Rental Value Ordinance LGBl 47/2025, Annex 1).

The vacancy levy remains a self-assessment levy . The owner of the unit in question is responsible for determining the obligation to pay the levy. Those liable to pay the levy must assess and pay the levy for the previous calendar year themselves by 31 March of the following year at the latest by means of a levy declaration (Section 10 TFLAG).

The legal assessment is carried out by the Service Unit Municipal levies - advance payment - Recreational Residence & Vacancy Tax ....

Who are my contact persons?

If you have any questions about the self-assessment (calculation) or prescription of the vacancy levy , please contact Service Unit Municipal levies - advance payment - Recreational Residence & Vacancy Tax