Austria
What are Short Term Rentals in Austria?
Short-term rental is described as the rental of a residential dwelling unit in whole or in part to a transient occupant usually tourists and business people for short-term periods usually for just a few weeks. It is often referred to as Airbnb, WGs, or Wohngemeinschaften (shared living arrangements).
It can range from fundamental furniture to a fully furnished dwelling, including crockery, cutlery, and linen.
Transient occupants or guests are defined as people who rent out a place other than their permanent place of residence for a short-term period.
What is the maximum length of stay?
Short-term rentals are typical stays of about 30 days. However, short-term rentals in Austria are limited to a maximum length of stay of fewer than six months.
Are there National Rules or Regulations Governing Short-Term Rentals in Austria?
The Austrian trade law applies to short-term rental owners irrespective of their location in Austria they are required to obtain operating permits in order to meet the protection requirements of guests such as fire protection, emergency exits, etc.
There are also some city and municipality-wide laws such as registration requirements, zoning requirements, building requirements, tax requirements, etc. that govern the rental of residential units.
Ensure you check all sub-national levels for laws that may affect your rental.
Is there any National Tax that affects short-term rental?
Short-term rental owners in Austria are required to pay the following taxes on their rental income;
- Capital Gain Tax: The housing market in Austria has been subject to a number of controls in order to keep house prices within reach of locals, especially in tourist areas. Capital Gains Tax of 30% applies to any profits made on a property.
- Value Added Tax: Short-term rental income is subjected to a 10% reduced VAT rate.
- Income Tax: In Austria, there is a progressive rate of income tax (0-50%). The level of income tax depends on the taxable income received in a calendar year.
- Tourism Tax: you are required to collect tourism tax from guests that are over the age of 14. The tax rate varies from place to place, so ensure you check with your local municipality to know the tax rate that applies, for instance, in Vienna, local taxes amount to 3.2% of the rental fee per night.
Are there any Permits, Licenses, or Registrations for Short-term Rentals in Austria?
There is no specific national permit, license, or registration for short-term rental owners in Austria, instead, you may be required to apply for all the trade law permits that ensure the safety of your guests at multiple levels of government and register for licenses such as fire, building, zoning permits, etc., at your local jurisdiction.
Vienna’s building code avoids commercial use of apartments in "residential" zoning, even in places where other residents have previously consented to short-term rental operations in the apartments.
It is important to check with both state and local authorities for the necessary registrations. Check your sub-national jurisdiction page on this website to access the latest information on the laws and regulations that applies to your short-term rental properties in Austria.
Is there any National Association for STR owners in Austria?
There is no national short-term rental association online but there are municipality associations that you may consider joining but you are not mandated to join any of the associations. The various websites of the associations are;
Disclaimer
Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
