Legal Aspects of Short-Term Rentals in Austria

Vienna is one of Europe's most popular cities for tourists - and correspondingly attractive for private short-term rentals on platforms such as Airbnb. At the same time, Austria - and Vienna in particular - has clear legal rules in place to protect residential space and prevent unregulated letting.

Legal aspects of short-term rentals in Austria

Vienna is one of Europe's most popular cities for tourists - and correspondingly attractive for private short-term rentals on platforms such as Airbnb. At the same time, Austria - and Vienna in particular - has clear legal rules in place to protect residential space and prevent unregulated letting.

If you want to rent out your apartment legally on Airbnb, you should familiarise yourself early on with the relevant trade, building and tax regulations. This article provides an overview of the most important rules and obligations in Vienna.

1. Why does Airbnb in Vienna require a permit?

Under building law, the City of Vienna draws a clear distinction between residential use and tourist accommodation. At the same time, trade and tax regulations govern the conditions under which apartments may be rented out to guests.

In short: the regular, profit-oriented letting of an apartment to tourists is considered a commercial activity - and therefore requires both a permit and registration.

2. When do you need a permit?

A permit is required for:

•The regular letting of an entire apartment for tourist purposes

•The use of a secondary residence or a vacant property

•Letting for several weeks a year with the intention of making a profit

No permit is required for:

•The occasional, short-term letting of individual rooms within your own primary residence

•Temporary subletting during a temporary absence, provided there is no commercial use

Important: even activities that do not require a permit may still be subject to reporting and tax obligations.

3. How do you apply for a permit?

A permit is obtained via two main routes:

Trade registration:

•As "private room rental" (Privatzimmervermietung) for occasional use

•As an "accommodation business" (Beherbergungsgewerbe) for regular, professional letting

•Registration is made with the trade authority (the Magistrate's District Office or the Austrian Economic Chamber, WKO)

Building-law assessment:

•The property must be permissible for tourist use under building law

•In purely residential zones this is usually not allowed

•A change of zoning designation is only possible with considerable effort

4. What happens without a permit?

Anyone who lets without the relevant permit or registration risks:

•Administrative fines from the trade authority or the building inspectorate

•Retroactive back-payment demands for the local tourist tax (Ortstaxe) and income tax

•Reports filed by neighbours or fellow residents

•Listings being blocked by Airbnb or other platforms

The City of Vienna is stepping up its inspections and also reviews online listings for legal violations.

5. Registration obligations & local tourist tax

Unlike in Germany, Vienna has no standardised registration number for listings. Nonetheless, the following obligations apply:

The local tourist tax (Ortstaxe) must be paid

•Rate: 3.2% of the net accommodation price

•Reported and paid via the tax office or online through FinanzOnline

Reporting obligation to the tax office:

•Income from short-term rentals must be declared as income

•For regular letting: an obligation to register for VAT (from an annual turnover of EUR 35,000)

•Entry in the guest register (for commercial letting)

6. What applies under building law?

•Residential use: no tourist letting without a special permit

•Accommodation zoning: required for professional operation

•Mixed forms or special uses: must be assessed case by case by the building inspectorate (MA 37)

Compliance with building regulations is a prerequisite for any commercial use - including owner-occupied apartments.

7. Tips for legally compliant Airbnb letting in Vienna

•Register your trade early, even for occasional letting

•Check the property's zoning designation, especially in purely residential zones

•Pay the local tourist tax (Ortstaxe) correctly

•Tax your income regularly, even under the small-business scheme

•Use a professional management service to minimise the workload and stay compliant with legal requirements