| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$234.01 |
43 |
|
Percentage of total item cost: |
20.65% |
50 |
|
Overall tax index: |
131 |
40 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Vienna. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show how
Vienna compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Vienna currently has an
overall Tax Barometer index of 131,
indicating a
31% increase in
travel-related taxes since June 15, 1994.
This change can be
attributed to increases in each of the four travel sectors. For a five-day, four-night trip to
Vienna, travelers
can expect to pay approximately $234.00 in tourism-related taxes, a
total that ranks as the tenth highest among all
surveyed destinations and the sixth highest among
the 18 surveyed destinations in Europe. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$232.71 |
- |
|
Airport access fee: |
15.00% |
 |
|
Value added tax (VAT): |
20.00% |
- |
|
Contract tax: |
1.20% |
- |
|
Road tax (per day): |
€3.00 |
|
|
Registration fee (per day): |
€3.63 |
|
|
Total charges for 4-day rental with taxes: |
$348.45 |
- |
|
Total tax $ for 4-day rental: |
$115.74 |
52 |
|
Percentage of total car rental cost: |
33.22% |
52 |
|
Car rental tax index: |
150 |
36 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
In 1994, car rentals in Vienna were subject to a 12.0% airport
access fee, the 20.0% Austrian VAT, and a 1.20% rental contract tax. Since that time, car
rental taxes have risen 50%, the 16th highest increase among all
surveyed destinations and the sixth highest among European
destinations. Tax charges on a four-day, mid-sized car
rental total approximately $116.00, an amount that ranks as the highest overall. This increase can be mainly
attributed to the introduction of a ATS 28.00 per day registration fee
in 2000. This fee was increased to ATS 50.00 per day in 2001,
and to €3.63 per day in 2002 following Austria's conversion to the
Euro.
The airport access fee has also been increased twice: in 2001 from 12.0% to
13.0%, and in 2002 from 13.0% to 15.0%. Additionally, the road
tax was increased in 2002 from ATS 7.00 per day to €3.00 per day.
Taxes account for over one-third of the final car rental bill, a
percentage that ranks as the highest among any surveyed destination. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$368.63 |
- |
|
Value added tax (VAT): |
10.00% |
- |
|
Local lodging tax: |
2.80% |
- |
| Total
charges for 4-nights lodging with taxes: |
$415.81 |
- |
|
Total tax $ for four-nights: |
$47.18 |
22 |
|
Percentage of total hotel room cost: |
11.35% |
32 |
|
Hotel
tax index: |
101 |
28 |
Summary: Hotel taxes in Vienna have
increased 1.0% since 1994, the result of a 0.15% increase in the local
lodging tax. Visitors to Vienna can expect to pay approximately $47.00
in taxes for a four-night hotel stay, a total that ranks as the 22nd
lowest among all surveyed destinations and the ninth lowest among
all surveyed European destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$323.53 |
- |
|
Value added tax (VAT): |
14.00% |
- |
|
Total charges for 12 meals with taxes: |
$368.82 |
- |
|
Total tax $ for 12 meals: |
$45.29 |
37 |
|
Percentage of total restaurant meals cost: |
12.28% |
31 |
|
Restaurant tax index: |
140 |
45 |
Summary: Taxes on restaurant meals in Vienna have increased
40% since 1994, the eighth highest such increase among all 52 surveyed
destinations. The increase occurred in 2000, when the restaurant
meal VAT was increased from 10.0% to 14.0%. Vienna collects approximately
$45.00 in taxes for 12 meals, a total that ranks as the 16th highest
overall, and the eighth highest among all 18 surveyed
destinations in Europe. |
 |
Rank |
|
International passenger service charge: |
€11.63 |
- |
|
Passenger terminal use charge: |
€10.33 |
- |
|
International passenger security charge: |
€4.36 |
- |
|
Total tax $ for international arrival and departure: |
$25.80 |
36 |
|
Percentage of total trip cost: |
2.28% |
36 |
|
Air passenger tax index: |
112 |
8 |
Summary:
International airline passenger taxes have risen 12% in Vienna since
1994, an increase that ranks as the eighth lowest among all surveyed
destinations, and the lowest among all 18 surveyed destinations in Europe.
Vienna
collects approximately $26.00 in air passenger taxes, the
17th highest total overall and the third highest among those
destinations in Europe. The major change to this
sector occurred in 2000, when the international passenger service
charge was increased from ATS 140.00 to ATS 160.00. In March
2001, both the international passenger service charge and the
international passenger security charge were changed to reflect the
new Euro-based monetary system. The passenger terminal use
charge was converted to the Euro in 2002. |
 |
|
Barometer No. 8:
The passenger
service charge was increased from ATS 140.00 to ATS 160.00.
Barometer No. 9:
A new ATS 28.00 per day registration fee was introduced, raising the
car rental index. Also, the VAT on lodging was increased to 12.8%,
and the VAT on restaurant meals was increased to 14.0%.
Barometer No.
10:
The airport access fee on car rentals was increased to 13.0%, and the
car rental registration fee was increased to ATS 50.00/day. Also, the
international passenger service charge was changed from ATS 160.00 to
EUR 11.63, and the international passenger security charge was changed
from ATS 60.00 to EUR 4.36. These changes went into effect 3-9-01.
Barometer No. 11:
The car rental
sector was affected by two increases: the airport access fee on car
rentals was increased from 13.0% to 15.0% and the road tax was
increased from ATS 7.00/day to €3.00/day.
|
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