Everything you need to know about vacation rental regulations in Austria

Austrian short-term rental regulations overview

All short-term rental hosts in Austria must maintain a guest register, with each guest registered within 24 hours of arrival. Since November 2023, new guest directory sheets have been introduced, and electronic collections must comply with updated standards.

We strongly recommend consulting your local government website and the Austrian Business Service Portal before you start renting short-term. Here we provide an overview of the holiday rental rules for four key regions of Austria: Vienna, Salzburg, Tyrol and Styria.

Short-term rental regulations in Vienna

Vienna has implemented the most comprehensive regulatory changes in recent years. Since July 2024, significant restrictions have come into effect under amendments to the Vienna Building Code passed in November 2023.

90-day annual limit

Short-term rentals outside designated residential zones are now limited to 90 days per calendar year without an exemption permit. This applies not only to actual rentals but also to listing a property on platforms like Airbnb or Booking.com for more than 90 days.

Exemption permits

Property owners wishing to rent beyond 90 days must apply for an exemption permit, which requires written consent from all building co-owners and confirmation that less than 50% of units in the building are used for short-term rentals. These permits are valid for up to five years.

Residential zone restrictions

Since December 2018, commercial short-term rentals have been prohibited in designated residential zones. Only "home-sharing" (where the host's residential use predominates) is permitted, though this term lacks a precise legal definition. You can check if your property is in a residential zone using Vienna's zoning map.

Municipal housing

Subletting in municipal or subsidised housing (Gemeindebau) remains prohibited without explicit landlord permission.

Vienna city tax

Hosts must collect and remit a 3.2% city tax on accommodations by the 15th day of the following month for stays in the previous month. Exemptions apply to minors and certain groups such as students.

Penalties for non-compliance

Violating building regulations by offering apartments without proper permits can result in fines up to €50,000 or imprisonment for up to two weeks. The city has established a dedicated enforcement unit with nine employees investigating illegal short-term rentals.

More information can be found in the Airbnb Vienna guide and the City of Vienna website.

Short-term rental regulations in Salzburg

Salzburg has taken an aggressive enforcement approach since 2024, dramatically tightening its rules and substantially increasing penalties for non-compliance.

Building permit requirements

Since the Land Use Planning Act amendments (last updated August 2025), hosts need permission from local building authorities to use residential properties for commercial short-term rentals. Properties are only permitted for short-term rental if they were legally registered before 2018 or are classified as agricultural residential properties. Standard residential buildings without special permission are prohibited from holiday letting.

Tax registration

Hosts must register with the responsible tax authority and receive a registration number before renting. This registration number must be displayed in all online listings and at the property.

Overnight accommodation tax

Guests staying overnight must pay an overnight accommodation tax (unless exceptions apply, such as children under 15). Hosts providing accommodations are obliged to collect this tax and contribute to the Tourism Promotion Fund.

Enhanced enforcement

The city has significantly expanded its investigative capacity since 2024, processing around 692 cases related to registration irregularities and imposing €168,000 in fines during 2024 alone. The government is considering increasing maximum fines to €50,000, following Vienna's model.

Find more details on the Province of Salzburg regulations and contact the Salzburg Tax Office for registration information.

Tyrol short-term rental regulations

Tyrol maintains strict regulations but has not introduced the dramatic changes seen in Vienna and Salzburg. However, enforcement remains active, particularly in popular tourist areas.

Tourism office registration

According to Tyrol's tourism tax law (Tiroler Aufenthaltsabgabengesetz), hosts subject to tourism tax must register with their local tourism office before offering short-term rentals. Registration numbers must be included in all listings, and hosts must report their rental activity when remitting tourism tax.

Building authority permits

Since the 2020 amendment to Tyrolean building regulations, hosts need permits from their building authorities. Exceptions apply if your main residence is in the building where you rent out, you rent three or fewer apartments with a maximum of twelve beds, and there are no other permanent residents in the building.

Tourism tax

All touristic overnight stays are subject to per-person, per-night taxes that vary by region. Contact your local tourism office to understand specific obligations.

Western Austrian states including Tyrol have particularly strict regulations due to high demand from foreign buyers and concerns about housing availability for locals. More information is available in the Airbnb Tyrol help guide.

Styria short-term rental regulations

Styria, which includes the city of Graz, continues to enforce its established regulatory framework focused on taxation and tourism contributions.

Overnight and holiday apartment tax

The Styria Overnight and Holiday Apartment Tax Law (Nächtigungsabgabengesetz) requires guests staying for holiday purposes to pay a visitor tax. As of 2024, the holiday apartment tax is €2.50 per person per night, with exemptions for children under 15 and certain other groups.

Tax registration

Hosts must register with the city for tax purposes before collecting the holiday apartment tax. Registration and payment for hosts in Graz can be completed online.

Tourism interest contribution

Hosts in designated "tourism communities" (classes A to C) must pay an annual tourism interest contribution (Tourismusinteressenbeitrag) according to the Styrian Tourism Act. The amount is calculated based on contribution group, local class, and turnover. Check with your local town hall to determine if your property is in a tourism community.

A comprehensive guide to Styria tourism laws can be found on the Province of Styria website.

How Travelnest can help with Austrian regulations

Navigating Austria's complex and evolving holiday rental regulations can be challenging, particularly as requirements vary significantly between regions and enforcement continues to intensify. Travelnest's property experts understand the intricacies of Austrian short-term rental compliance and can help you navigate local regulations with confidence.

When you join Travelnest, you gain access to expert guidance on regional requirements, from Vienna's strict 90-day limits to Salzburg's registration processes and Tyrol's building permits. Our team stays current with regulatory changes across all Austrian states, so you can focus on hosting whilst we help ensure you remain compliant with local laws.

For example, if you're unsure whether your Vienna property requires an exemption permit or how to register for Salzburg's overnight accommodation tax, our property experts can guide you through the specific steps for your region. This personalised support means you're not navigating complex bureaucracy alone.

Beyond compliance support, Travelnest advertises your property on 30+ global booking sites including Airbnb, Booking.com, and Expedia, maximising your exposure whilst you maintain full control over your rental. Our platform provides calendar synchronisation, smart pricing, guest messaging, and on-hand support to simplify your hosting experience.

Sign up for free and discover how Travelnest can help you navigate Austrian regulations whilst growing your holiday rental business.

Looking ahead for Austrian holiday rentals

Austria's holiday rental regulations continue to evolve in response to housing market pressures. Several municipalities outside Vienna and Salzburg are considering similar restrictions, and there are discussions about implementing a national online registration system for tourist accommodations. The EU has also passed regulations establishing a data exchange framework between platforms and public authorities, which will affect Austrian hosts.

Property owners should regularly check with local authorities and stay informed about regulatory changes. Non-compliance can result in substantial financial penalties and the suspension of rental operations. When in doubt, consult with local tax and legal professionals who specialise in Austrian holiday rental regulations, or speak with Travelnest's property experts who can provide guidance specific to your situation.