The dog tax is used to tax the keeping of dogs. The amount of the dog tax varies depending on the city and municipality.

Assistance dogs that have been specially trained for people with disabilities are exempt from dog tax. Hunting dogs, which are used for forestry, field and hunting protection, are also exempt from tax. If a private individual owns a terrier or dachshund that is not used for hunting, then there is no tax exemption. If the dog is classified as dangerous, then the owner must also pay a higher sum.