Tip tax free of charge? Politicians are urgently demanding new regulation!

Tip tax free of charge? Politicians are urgently demanding new regulation!

in Austria, especially in Salzburg, the debate about the tax regulation of drinking money is becoming increasingly important. On May 26, 2025, the Lower Austria Governor Johanna Mikl-Leitner presented the proposal to completely free drinking money from taxes. She argues that tips are a form of performance fees. Salzburg's governor Wilfried Haslauer supports this claim and sees an exemption from tax in a tourism -shaped state as useful. Upper Austria's governor Thomas Stelzer and Tirol's Governor Anton Mattle have also spoken out for a new regulation.

The discussion about drinking money is not new, but the number of supporters has increased in the past few weeks. The support for tax relief also comes from Vorarlberg's governor Markus Wallner and Carinthia's SPÖ state captain Peter Kaiser. The Neos, represented by State Secretary Sepp Schellhorn, welcome the debate and emphasize the importance of drinking money for employees in the service sector.

legal framework and tax control

tips in Austria are subject to complex tax regulations. You can affect income tax, sales tax and social security contributions. According to the information from Lbg.at, drinking money can be tax -free if certain conditions are met. This includes that the tip is customary in town and industry and is paid voluntarily and without a legal claim to the employee. In addition, it must be paid in addition to the work.

The classification of drinking money is not uniform. They are freed from wage tax and municipal taxes as long as they come directly to an employee and the above requirements are met. However, if the employer does not pass on tips to the employees, they are treated as income tax-subject income from the company, which also increases the basis for sales tax and social security assessment. This has led to an intensive discussion, especially in the face of high additional claims on the part of the Austrian Health Insurance Fund (ÖGK).

future developments and statements

The black-red-pink coalition has announced that the different regulations regarding drinking money in the different federal states. WKÖ President Harald Mahrer calls for a complete liberation of taxes and taxes on drinking money. In the meantime, the VIDA union expresses concerns and describes the ongoing discussion as a "sham debate" because a uniform solution is required for lump sums.

In Vienna, for example, the flat -rate amount for waiter is around 60 euros per month, which underlines variability in the tax regulations. The persistent discussion shows that the topic of drinking money is not only important for consumers and restaurants, but also for the political landscape of Austria.