Levy of the nature conservation tax
General information
The federal province of Salzburg levies a nature conservation tax for the promotion of nature conservation and landscape preservation.
Requirements
The nature conservation tax is levied on the extraction of mineral resources (ores, stone, crushed stone, gravel, sand, mineral soils, extraction material from fossil deposits). The obligation to pay the tax shall be subject to the condition that, pursuant to this Act, an authorisation is required for the extraction operations or extraction installations, or that an authorisation would be required if the installations have already been built. The tax is not payable if its amount does not exceed EUR 36 in any given year.
Required documents
The persons liable to pay the nature conservation tax must self-assess the amount of tax incurred in the previous year on the basis of the appropriate documentation, and must declare the amount due to the tax authority by 30 April of each year. The form and content of the tax declaration and the records to be kept by the persons liable to pay the nature conservation tax may be specified in more detail by decree of the Provincial Government.
Procedure
The persons liable to pay the nature conservation tax must self-assess, by 30 April of each year, the amount of tax incurred in the previous year on the basis of the appropriate documentation, and must declare and pay the amount due to the tax authority by the same date. Failure to do so will result in a corresponding tax contribution notice being issued by the tax authority, namely the Provincial Tax Office.
Costs and fees
The amount of the nature conservation tax shall be as follows:
Mineral resources Tax amount
Loose rock 1) 14.6 cents/t
Solid rock 2) 14.6 cents/t
Peat 29.1 cents/m³
1) e.g. crushed stone, sand, gravel
2) e.g. limestone, marble, dolomite, clay, marl, conglomerate, diabase, quartzite, gypsum, anhydrite, gneiss, ores, mineral soils
The Provincial Government may, by decree, adjust these amounts at the beginning of a year to reflect changes in the consumer price index generally used in Austria, if the change since the last adjustment is of at least 10%.
Decree of the Salzburg Provincial Government of 1 March 2013 on the recalculation of the amount of the nature conservation tax, LGBl. No 18/2013:
The amount of the nature conservation tax for the promotion of nature conservation and landscape preservation is revised as follows:
Loose rock 1): 17.50 cents/t
Solid rock 2): 17.50 cents/t
Peat: 34.90 cents/m³.
1) e.g. crushed stone, sand, gravel
2) e.g. limestone, marble, dolomite, clay, marl, conglomerate, diabase, quartzite, gypsum, anhydrite, gneiss, ores, mineral soils
Deadlines
By 30 April of each year, the persons liable to pay the nature conservation tax must self-assess the amount of tax incurred in the previous year on the basis of the appropriate documentation, and must declare and pay the amount due to the tax authority by the same date.
Specific COVID-19 arrangements: the Provincial Government may, by decree, defer the date at which the nature protection tax is to be declared and paid until 15 December 2020 at the latest, if this is deemed necessary for the purposes of mitigating the economic impact of the COVID-19 pandemic.
Legal bases
Section 59 Salzburg Nature Conservation Act (Naturschutzgesetz) 1999, LGBl. No 73/1999, as amended
Decree of the Salzburg Provincial Government of 1 March 2013 on the recalculation of the amount of the nature conservation tax, LGBl. No 18/2013
Specific COVID-19 arrangements: LGBl. No 68/2020.
Means of redress or appeal
An appeal against a decision of the Provincial Tax Office may be filed with the Salzburg Provincial Administrative Court.
Further information
The tax authority is the Provincial Tax Office.
Competent authority
The competent tax authority is the Provincial Tax Office.
The competent higher authority is:
Department 8 of the Office of the Salzburg Provincial Government
Kaigasse 2A
5020 Salzburg
Authentication and signature
No data available
Assistance and problem-solving services
The competent tax authority is the Provincial Tax Office.
Michael-Pacher-Strasse 27
5020 Salzburg
Tel. 0043-662-8042-0
email: landesabgabenamt@salzburg.gv.at
Link to form
According to information provided by the Provincial Tax Office, the corresponding forms are not available online. However, the Provincial Tax Office will send these forms in due time to all persons liable to pay the tax.
Responsible for the content
Office of the Salzburg Provincial Government
Department 8
Kaigasse 2A
5020 Salzburg
Tel. 0043-662-8042-2522
Email: finanzen @salzburg.gv.at
Data protection
The tax authorities process the personal data required for the purposes of tax administration.
Last update
08.06.2021