In Tyrol, the vacancy levy that came into effect at the beginning of 2023 has reportedly fallen short of expectations. Only 900 vacant apartments were reported by the deadline of April 30, 2024. The state government has announced amendments to the law to tighten the levy. According to reports, 120 out of 277 communities did not report any vacancies, but the actual number of unused apartments is likely higher. Data from Austrian Statistics shows that 16% of all apartments in Tyrol were without a registered residence, indicating a potential for more vacancies.
The focus of the vacancy tax is particularly on Innsbruck, where high rents have led to concerns about empty apartments. Despite only 50 vacancy declarations being submitted in Innsbruck for 2023, the city estimates there are around 7,000 empty apartments based on surveys and projections. Critics have argued that the current vacancy levy, with a maximum of 2,200 euros per year and numerous exceptions, is toothless. Exceptions include not having to pay the tax if the apartment is needed for personal use, cannot be used for structural or legal reasons, or if no tenant is willing to rent at the local rate.
Recent legislation has given states more flexibility in collecting vacancy taxes, leading to considerations for tightening the Tyrolean law. However, concerns about data protection arise when it comes to monitoring vacancies, such as through monitoring power consumption. Further clarification on these issues will be sought through appraisals and requests to the Ministry of Justice.