It is a maximum of 5000 euros, also affects second homes: as expected, the state parliament of Salzburg (FPÖ, on the other hand) has decided on a vacancy tax.
Key points: Municipalities can now levy tax on apartments if no home has been registered for at least six months. The fee is calculated based on the size of the property, but may not exceed EUR 5,000 for newly built apartments larger than 220 square meters. By way of comparison: for apartments up to 40 square meters, the compensation may not exceed 400 euros (new-build apartments up to 800 euros). Until the age of five, real estate is considered new construction.
The municipalities must count on the support of the owners in the implementation. The municipality can only charge a fee if it reports the vacancy to the municipality. The list of exceptions consists of nine items.
With the same law, a tax for two homes of the same levels has also been passed. The law will come into effect on January 1, 2023.
Source: Krone

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