In Tyrol, the vacancy levy that was put into effect at the beginning of 2023 has fallen short of expectations. Despite a deadline of April 30, 2024, only 900 vacant apartments were reported. The state government is considering an amendment to the law in order to tighten the levy. According to the “Tiroler Tageszeitung,” out of 277 communities, 120 did not report any vacancies. However, it is believed that the actual number of unused apartments is higher.
Data from Austrian Statistics in autumn 2023 revealed that 16 percent of all apartments in Tyrol were without a registered residence. While this may be an indicator of vacancy, it is important to note that there may be other factors at play such as temporary occupancy or second homes. In Innsbruck, with high rents, the focus is on vacancy tax. Despite submitting only 50 vacancy declarations in 2023, surveys and projections suggest there may be around 7,000 empty apartments.
The vacancy levy has been criticized for its amount (maximum 2,200 euros per year) and numerous exceptions which many see as toothless. A recent decision by the National Council gives states more leeway in collecting vacancy taxes. While a tightening of the Tyrolean vacancy tax is being considered, concerns about data protection regarding vacancy collection exist such as monitoring power consumption.
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