Vienna is one of Europe's most popular cities for tourists — and is therefore attractive for private short-term rentals via platforms such as Airbnb. At the same time, Austria — and in Vienna in particular — has clear legal frameworks to protect living space and prevent unregulated renting.

Legal aspects of short-term rentals in Austria

Vienna is one of Europe's most popular cities for tourists — and is therefore attractive for private short-term rentals via platforms such as Airbnb. At the same time, Austria — and in Vienna in particular — has clear legal frameworks to protect living space and prevent unregulated renting.

If you want to rent out your apartment legally via Airbnb, you should familiarise yourself with the commercial, construction and tax regulations at an early stage. This article provides an overview of the most important regulations and obligations in Vienna.

1. Why does Airbnb require approval in Vienna?

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

In short: The regular, profit-oriented rental of an apartment to tourists is considered a commercial activity — and requires approval and registration.

2. When do you need a permit?

The following is subject to approval:

•The regular rental of an entire apartment for tourist purposes

•The use of a secondary apartment or an empty property

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

The following is not subject to approval:

•The occasional, short-term rental of individual rooms in your own main apartment

•Temporary subleasing in the event of a temporary absence, provided that there is no commercial use

Important: Activities that do not require a permit may also be subject to reporting and tax.

3. How do you apply for approval?

Approval is granted via two central channels:

Business registration:

•As a “private room rental” for occasional use

•As a “lodging industry” with regular, professional rentals

•Registration takes place with the trade authority (municipal district office or WKO)

Construction law audit:

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

•In purely residential areas, this is usually not allowed

•A change of dedication is only possible with considerable effort

4. What happens without approval?

Anyone who rents without appropriate approval or notification risks:

•Administrative fines imposed by the trade authority or construction police

•Retrospective additional claims for local tax and income tax

•Advertisement by neighbors or roommates

•Blocking listings by Airbnb or other platforms

The City of Vienna is increasingly monitoring and also checking online advertisements for legal violations.

5. Registration requirements & local tax

Unlike in Germany, there is no uniform registration number for advertisements in Vienna. Nevertheless, the following obligations apply:

Local tax (tourist tax) must be paid

•Amount: 3.2% of net accommodation price

•Reporting and payment via the tax office or online via FinanzOnline

Reporting requirement with the tax office:

•Income from short-term rental must be reported as income

•For regular rentals: Duty to register sales tax (from 35,000€ annual turnover)

•Entry in the guest register (in case of commercial letting)

6. What does building law apply?

•residential use: no tourist rental without special permit

•Accommodation dedication: required for professional operation

•Mixed forms or special uses: must be checked on a case-by-case basis by the building police (MA 37)

Compliance with building regulations is a prerequisite for any commercial use — including condominiums.

7. Tips for legally secure Airbnb rental in Vienna

•Register a business early, even if you rent it out occasionally

•Check the dedication of the property, especially in purely residential zones

•Correctly pay local tax

•Tax income regularly, even with small business regulations

•Use professional administrative services to minimize effort and comply with legal requirements