Styria

You can read this article in German or English.

This article provides specific information about local laws that apply to people who host their homes in Styria. Just like our country article for Austria, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.

Some of the laws that might affect you are complicated. Contact Styria’s government directly or consult a local advisor, such as an attorney or tax professional, if you have questions.

Short-term rental regulations

Please contact with the City of Styria for more information on the different laws, regulations and requirements that may affect you as a host in Styria.

Hosts in Graz can also contact the capitol for more info about Styria’s tourism laws.

Holiday apartment tax

Styria’s overnight and holiday apartment tax law implemented a visitor’s tax (Nächtigungsabgabe) on October 1, 2018. Any guest who stays in commercial or private overnight accommodation for a fee is required to pay the tax, with some exceptions, such as children under the age of 15.

Collection and payment

Hosts are responsible for collecting the holiday apartment tax and paying it to the city. You need to notify your listing with the city first in order to collect the tax.

Rate

As of November 2018, the holiday apartment tax is 2.50 Euros per person per night.

Exceptions

The following are exempt from the obligation to pay (a complete list of exempt groups can be found in sec. 3 of the overnight and holiday apartment tax law):

• Children and adolescents up to the age of 15.
• Pupils and (accompanying) persons who are staying in accommodation as part of a school course (e.g. school ski courses, school trips, training courses) or for the purpose of school or vocational training.
  
• Students and teachers of a university or university of applied sciences with a temporary residence at the place of study.

Tourism interest contribution

Hosts in so-called tourism communities (classes A to C according to the local class regulations) are obliged to pay an annual tourism interest contribution (called “Tourismusinteressenbeitrag”) in accordance with the Styrian Tourism Act. The amount is calculated according to the contribution group, local class, and turnover. If you’re unsure whether your municipality belongs to the tourism communities, check with your local town hall. Hosts in Graz can do the tourism interest contribution online.