Vacation rental regulations in Austria

Airbnb Austria regulations

All short-term rental hosts in Austria are required to maintain a guest register. However, we always recommend consulting your local government website as well as the Austrian Business Service Portal before renting short-term to make yourself aware of any other laws and regulations. Here we give an overview of the vacation rental rules for four different regions of Austria (Vienna, Salzburg, Tyrol and Styria) should you choose to advertise a vacation rental on Airbnb or any other booking site.

Short-term rental regulations in Vienna

The city of Vienna enforces a city tax that hosts are obliged to collect and pay. This should be paid by the 15th day of the following month for any stays which took place in the previous month. There are also certain restrictions on Airbnb properties in the residential zones and municipal housing areas of Vienna. In residential zones, renting a short-term let for business is generally prohibited. If you live in subsidised housing such as the Viennese municipal housing, you should check your lease agreement as it might include provisions that prohibit subletting without permission by the landlord. Find out more in the Airbnb Wien guide, as well as checking the City of Vienna website.

Short-term rental regulations in Salzburg

The State of Salzburg Land Use Planning Act declares that short-term rental hosts need to get permission from a local authority in order to use a home for commercial purposes. Hosts must register with the responsible tax authority before renting and receive a tax registration number. This registration number should always be included in your vacation rental listing and be on display at your property. Guests staying overnight in Salzburg are required to pay an overnight accommodation tax (unless exceptions apply), and hosts who provide accommodations to these guests are also obliged to make a contribution to the Tourism Promotion Fund. 

Tyrol short-term rental regulations

Tyrol’s tourism tax law, Tiroler Aufenthaltsabgabengesetz, states that hosts are required to register with their local tourism office before offering a short-term rental to guests. When remitting the tourism tax, hosts also need to report on their short-term letting activity. Vacation rental hosts in the Tyrol region also need a permit from their respective building authorities. Exceptions may apply if your main residence is in the building where you rent out, and if you rent less than or up to three apartments with a maximum of twelve beds in the building. There should also be no other permanent residents living in the building. More information can be found in the Airbnb Tyrol help guide. 

Styria short-term rental regulations

Finally, the southern state of Stryia, which includes the city of Graz, also has unique regulations. The Styria Overnight and Holiday Apartment Tax Law introduced a visitor tax for those who stay for vacation, also know as Nächtigungsabgabe. A full guide to Steiermark tourism laws and obligations can be read here. Vacation rental hosts in Styria are also responsible for collecting the holiday apartment tax and paying it to the city. You need to register with the city first in order to collect the tax.