If you rent out your Austrian property to guests, they will need to pay a daily tourist tax to the local council. Villages impose this tax in order to raise revenue on properties registered as holiday homes – if your property is registered for permanent residency, the tax will not be payable. 

It is the law to charge tourism tax on all guests over the age of 14 for each night they spend on your property. The rate varies between villages but is typically between €0.36 and 3.2% of the cost per night, which your management agent will pay to the Gemeinde (council) on a regular basis.