New Second Home Tax in Vienna in 2025

Lifestyle & TravelPersonal Real Estate ♦ Published: December 21, 2023; 22:47 ♦ (Vindobona)

Vienna is implementing new measures to regulate second homes. From 2025, an annual tax will be introduced for people who have a secondary residence in Vienna but do not have their main residence there.

People who have a secondary residence in Vienna will soon have to pay a fee, unless they also have a main residence in the city. / Picture: © Vindobona.org / Birgit Adelsberger

The draft law on the second residence tax, presented by Vienna's City Councillor for Finance Peter Hanke (SPÖ), is being reviewed today and is expected to be adopted in the first half of 2024. The measure follows the model of other Austrian federal states and is set to come into force at the beginning of 2025.

Tariff structure and exceptions

The tax is…