State of Salzburg

Hosting in the State of Salzburg

This article provides specific information about local laws that apply to people who host their homes in the State of Salzburg. Just like our Hosting in Austria guide, it is your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or a reference if you have questions, but it isn’t exhaustive and does not constitute legal or tax advice. It’s a good idea to check regularly to ensure that laws and procedures are current.

Some of the laws that might affect you can be complex. Contact the Salzburg government directly or consult a local advisor, such as an attorney or tax professional, if you have questions.

Salzburg Land Use Planning Act

Since January 1, 2018, the Land Use Planning Act has been in force in the State of Salzburg. This act includes provisions regarding alternative uses of residential spaces. The law states that you must obtain permission from the local building authority to use your home for any other purpose, including rentals for commercial use.

Exclusions

Short-term rentals of private rooms by individuals are expressly excluded from the Land Use Planning Act and are therefore allowed without permission.
Private room rentals are defined as:

Accommodation for up to 10 guests in guest rooms, or
A maximum of three residential units within the home of the landlord, provided that the landlord’s principal place of residence is there.

The rental of rooms in apartments, or of entire apartments that are not considered the host’s main residence, does require permission from the building authority.

Registration

According to the Salzburg Overnight Accommodation Tax Act 2020, providers of guest accommodations—including private room rentals—must register with the responsible tax authority for examination. Once verified and approved, the authority will include the accommodation in its register and issue a registration number to the host.

Display of registration number

When advertising your space, especially online, your registration number must always be displayed in the listing. To make it easier for hosts to comply, OH-Stay.com allows hosts in Salzburg to enter their registration number in a dedicated field within the listing’s registration section.

Taxes

The Salzburg Overnight Accommodation Tax Act 2020 requires that guests staying overnight in the province of Salzburg pay an overnight accommodation tax, unless specific exemptions apply. For detailed information about tax amounts, contact your local municipality or refer directly to the Salzburg Overnight Accommodation Tax Act 2020.

Tourism Promotion Fund

Hosts providing accommodations to guests—whether commercially or privately—are required to contribute to the Tourism Promotion Fund for each guest subject to the city or spa tax, in accordance with the Salzburg Tourism Act 2003.

These taxes and levies can vary between municipalities. Contact your local tourist association or municipality early on to clarify which rules apply to you. You can also reach out to the Salzburg Tax Office for more information.

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State of Salzburg

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