Dog levy: Lower Austria
Who is responsible for the dog tax? This is what the official source says for Lower Austria, with the date checked.
sourcedchecked on 28 October 2026
Summary
Responsible: municipality
The rule
The municipalities levy the dog levy by ordinance of the municipal council, which also sets the amount (§ 1 Abs. 1 and 3). The state law sets the framework: for working dogs (e.g. guard dogs and guide dogs for the blind) at most € 6.54 per year; for dogs with increased danger potential and conspicuous dogs at least ten times, and for all other dogs at least twice the working-dog rate (§ 2 Abs. 1, § 3). The levy is payable by anyone who keeps a dog older than three months; the acquisition must be reported in writing within one month (§ 4 Abs. 1 and 7). Amount per municipality, see the city page.
Source
RIS (Landesrecht Niederösterreich): NÖ Hundeabgabegesetz 1979, LGBl. 3702, version of 28.10.2026
checked on 28 October 2026
Dog levy in the other federal states
Dog rules Lower Austria: all six topicsDog levy in all federal states
No guarantee
As of: 28 October 2026. The official text alone is authoritative. Source and date checked per row.
Not legal advice. We summarise the rules in plain language. This is a guide and does not replace information from the competent authority.
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