Airbnb in Austria:
What applies to short-term rentals in 2026?
Your co-pilot in real estate law
Mag. Nevena Shotekova-Zöchling
Attorney in Vienna · 16 years of legal practice · Real estate law & purchase contracts
You keep the controls and make the decisions. We sit next to you in the cockpit, know the route and the instruments – and when it gets turbulent, we take over.
Anyone who wants to rent out a flat via Airbnb or Booking in Austria has to check three legal levels: building regulations, condominium law and tax/trade law. In Vienna the rules have become considerably stricter since 2024.
Vienna Building Code: 90 days and residential zones
Since 1 July 2024 the following applies in Vienna:
- In residential zones (Wohnzonen) short-term rentals to tourists are generally not permitted.
- Outside residential zones they are allowed without a permit for up to 90 days per calendar year.
- Beyond that, an exemption permit from the building authority (MA 37) is required – and only part of the applications are granted.
- Even offering a flat on a platform can be treated as a violation; fines go up to €50,000.
Other provinces have their own, sometimes equally strict rules (e.g. Salzburg, Tyrol, Vorarlberg). Always check the law where the flat is located.
Condominium: not without the consent of the co-owners
According to settled case law of the Austrian Supreme Court (OGH), short-term tourist rental of a condominium flat is a change of designated use. It requires the consent of all other owners – or court approval. Without it, any co-owner can sue for an injunction.
Conversely: if short-term rental was already agreed in the condominium agreement, the co-owners remain bound by it – even after the stricter building code (OGH 5 Ob 172/25t of 12 March 2026).
Rented flat: subletting usually prohibited
As a tenant you may generally not sublet via Airbnb without the landlord’s express consent. Unauthorised subletting can be a ground for termination.
Local tax, income tax and trade licence
- Vienna local tax (Ortstaxe): 5% since 1 July 2026 (previously 3.2%); 8% has been announced from July 2027.
- Income tax on rental income and, above certain turnover thresholds, VAT.
- If additional services such as cleaning during the stay or breakfast are offered, a trade licence may be required.
- An EU regulation (2024/1028) governs data exchange between platforms and authorities since 20 May 2026; Vienna is planning its own registration requirement.
Buying a flat for Airbnb
If you want to buy a flat for short-term rental, check before signing the purchase offer: Is the flat in a residential zone? Does the condominium agreement allow short-term rentals? Are there resolutions or proceedings in the building? These points should be made a condition in the purchase offer.
Frequently asked questions
May I rent out my flat in Vienna on Airbnb?
Outside residential zones for up to 90 days a year without a permit; in residential zones generally not. In a condominium you also need the consent of all other owners.
What happens if I rent out without permission?
Administrative fines of up to €50,000, injunction claims by co-owners and – as a tenant – termination of your lease.
How high is the local tax in Vienna?
Since 1 July 2026 it is 5% of the accommodation price; 8% has been announced from July 2027.
Do I need a trade licence for Airbnb?
Usually not for pure renting. If hotel-like additional services are offered, a trade licence may be required.
Mag. Nevena Shotekova-Zöchling, attorney and insolvency administrator in Vienna. As of October 2026. General information – not legal advice for your individual case.
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