Short-term rental in Austria: rules and advice for owners

Nine Länder, no register yet

Austria leaves short-term letting to its nine Länder, which control building law, spatial planning and tourism levies. EU Regulation 2024/1028 has applied since 20 May 2026, yet the federal economy ministry states that no Land had implemented a registration procedure when it took effect; the ministry will run the single digital entry point once a Land opts in. For now, there is no Austrian registration number to display.

Vienna: a 90-day threshold and a register on the way

Under the Vienna Building Code, you may let your own home to visitors for up to 90 days per calendar year without a permit, provided it stays your main residence; companies cannot rely on this. Beyond 90 days, an exemption permit limited to five years is possible outside residential zones (Wohnzonen), subject to conditions on the building, while inside a Wohnzone that route is closed. On 19 September 2026 the city announced a registration act, due before the city council in November 2026, with registration planned from 1 January 2027.

Four cities, four situations

• Vienna: 90-day cap for a main residence; beyond it, a permit or nothing, depending on the zone.
• Graz: no specific municipal limit, because building-use questions sit with Styria; the city collects its overnight levy from the hosts it identifies.
• Salzburg: section 31b of the Salzburg Spatial Planning Act treats tourist use of flats as misuse unless an exception applies, such as genuine private room letting in the owner's main residence or zones reserved for second homes; fines are heavy.
• Innsbruck: Tyrol's planning law generally treats a flat let to tourists as an unlawful leisure residence unless the owner lives in the same building or it runs as a real hospitality business.

Paperwork that applies everywhere

Every accommodation provider, private room lets included, must keep a guest register under the Registration Act and record arrivals within 24 hours. Each Land sets its own local tourism tax, which hosts generally collect and pay over. Rental profits must be declared for income tax, and a hospitality-style service can raise trade-law and VAT questions.

Our advice before you list

Start with zoning, not pricing: in Vienna, find out whether the building lies in a Wohnzone; in Salzburg and Tyrol, ask whether any exception genuinely covers your flat. Keep a night count from the first booking and prepare for Vienna's register. Send us the address; we study every request and give you a straight answer on whether and how we can help.