Renting Out Your Apartment to Tourists in Austria: Airbnb Tax, Trade Licence and Tourist Tax

If you plan to rent out an apartment to tourists in Austria through Airbnb or a similar platform, several sets of rules may apply at the same time. The key factors include whether the apartment is rented or owned, which services you provide to guests and how much income you earn. This article provides a general overview of the rules applicable in 2026.

Can you rent out the apartment at all?

Rented apartment (Mietwohnung)

First check whether the tenancy is fully, partly or not at all covered by the Tenancy Act (Mietrechtsgesetz, MRG). Most rental agreements prohibit subletting (Untervermietung). Subletting is generally not permitted in municipal and cooperative apartments (Gemeinde- und Genossenschaftswohnung).

Where the Tenancy Act applies, the landlord may terminate the agreement if:

• you sublet the entire apartment and clearly no longer need it, except in cases of temporary absence such as being abroad or studying; or
• you sublet part of the apartment for a disproportionately high rent.

For apartments fully covered by the Tenancy Act, the subletting rent may be no more than 50 percent higher than the permitted main rent. You may be able to rent out part of the apartment without the main landlord’s permission if you continue to use the larger part of the apartment and there is no other reason to exclude the arrangement, such as overcrowding or disturbing the peace of the house community.

Owner-occupied apartment (Eigentumswohnung)

The purpose of the apartment is set out in the condominium agreement (Wohnungseigentumsvertrag). If it is designated for residential use, it may be rented to tourists only after its use has been reclassified. This requires the unanimous consent of the other owners; permission from the property management (Hausverwaltung) is not sufficient. In some cases, a court may replace missing consent. If the apartment is registered as a holiday apartment (Ferienappartement), it may be rented to tourists.

Repeated short-term rentals lasting between 2 and 30 days are considered short-term use. Reclassification is not required for a single short rental or for a home exchange during a holiday.

Vienna and provincial rules

Short-term tourist rentals are regulated differently in each Austrian province. Vienna has particularly strict rules in residential zones (Wohnzonen). However, so-called Home-Sharing remains permitted: the apartment may be rented out temporarily for no more than 90 days per calendar year if you retain your permanent residence there.

Spatial planning rules and local zoning plans (Flächenwidmungs- und Bebauungspläne) may also be relevant. These can restrict the use of apartments in certain zones.

Do you need to register a trade?

Whether an activity is ordinary apartment rental or commercial accommodation (gewerbsmäßige Beherbergung) must be assessed individually. Relevant factors include:

• the duration and subject of the agreement;
• services such as cleaning, bed linen and internet or television;
• how the accommodation is marketed, for example under your own name or on tourist platforms; and
• catering.

Renting out an apartment without additional services is not a commercial activity. However, the rental may be treated as a trade if it is advertised on platforms, includes laundry, Wi-Fi, satellite television and final cleaning, guests usually stay for one or two nights, and the price is considerably higher than a normal rent.

Household secondary occupation

An exception may apply for a household secondary occupation (häusliche Nebenbeschäftigung), including private-room rental (Privatzimmervermietung). Conditions include that the rooms are in your own household, which you also occupy, there are no more than ten guest beds, there are no employees from outside the household, and the activity remains subordinate to ordinary household work.

If no exception applies, you must register a trade. This is a form of accommodation under the hospitality trade (Gastgewerbe). A bed-and-breakfast with no more than ten beds can be a free trade and does not require proof of professional competence (Befähigungsnachweis). Registration is completed with the district authority (Bezirkshauptmannschaft, or Magistrat in a statutory city). A regulated trade also requires proof of the relevant qualification.

When and how much tax do you pay?

Income from accommodation is classified either as income from a trade (Einkünfte aus Gewerbebetrieb) or as income from rental and leasing (Einkünfte aus Vermietung und Verpachtung). Rental without additional services is treated as rental income, but accommodation with more than ten guest beds is treated as business income. Snow clearance, waste collection, heating and hot water do not count as additional services.

In 2026, you generally have to file an income tax return (Einkommensteuererklärung) in situations including the following:

• Accommodation income above 730 euros plus employment income: total taxable income above 14,769 euros.
• Income only from accommodation: income above 13,539 euros.
• Several employment relationships or several pensions at the same time: income above 14,769 euros.

If you also receive employment income, you may be able to claim the so-called Veranlagungsfreibetrag. For private-room rental, profit is generally calculated using an income-and-expense account (Einnahmen-Ausgaben-Rechnung). Under certain conditions, flat-rate taxation (Basispauschalierung) is also possible.

Value-added tax (Umsatzsteuer)

The small-business rule (Kleinunternehmerregelung) has a threshold of 55,000 euros. Below this amount, you do not have to pay VAT to the tax office, but you also cannot deduct input tax (Vorsteuer).

Tourist tax and guest registration

Accommodation providers must collect the tourist tax (Fremdenverkehrsabgabe, Ortstaxe) from guests and pay it to the relevant authority. In Vienna, it must be paid to Magistrat Wien, and a return must be filed for every year. Breaching these rules is punishable.

Because of the registration obligation, you must also keep a guest register (Gästeverzeichnis), either on paper or electronically. New guest registration forms have applied since 1 November 2023. Guests must be registered without delay and no later than 24 hours after arrival, and checked out when they leave.

Frequently asked questions

Can I list my rented apartment on Airbnb?

Only if the rental agreement and the Tenancy Act allow it. Subletting the entire apartment generally requires the main landlord’s consent.

How many days can I rent out my apartment in Vienna?

Under Home-Sharing, for no more than 90 days per calendar year if you retain your permanent residence there.

What makes the rental a commercial activity?

Services such as cleaning, bed linen and Wi-Fi, advertising through platforms, short stays and prices above normal rent can all be relevant. The classification is always decided on an individual basis.

How long do I have to register a guest?

The guest must be registered without delay and no later than 24 hours after arrival.

Practical steps before accepting guests

1. Check your rental agreement, the applicable Tenancy Act rules and any restrictions affecting a municipal or cooperative apartment.
2. For an owned apartment, review the Wohnungseigentumsvertrag and confirm its registered purpose.
3. Check Vienna or provincial rules, including the relevant Flächenwidmungs- und Bebauungspläne.
4. Assess whether your services and rental model require a Gastgewerbe registration or fall under häusliche Nebenbeschäftigung.
5. Contact the Bezirkshauptmannschaft or, in a statutory city, the Magistrat if a trade must be registered.
6. Calculate whether your income triggers an Einkommensteuererklärung and whether the 55,000-euro Kleinunternehmerregelung threshold applies.
7. Arrange collection and payment of the Fremdenverkehrsabgabe or Ortstaxe.
8. Prepare the Gästeverzeichnis and register each guest within the required time.

Important: This article is based on information available online and is not legal, tax or other professional advice. You are responsible for how you use it. For advice specific to your situation, consult a lawyer, tax adviser or another relevant professional.

Source: oesterreich.gv.at