Vienna

Hosting in the City of Vienna

This article should be read alongside our Hosting in Austria guide and provides a general overview of the laws, regulations, and best practices that may apply to hosts in Vienna. It is your responsibility to ensure compliance with all relevant obligations. This guide is not exhaustive and does not constitute legal or tax advice. We recommend staying informed about current laws and procedures, and consulting professional advisors if you have any doubts.

Some of Vienna’s regulations can be complex. If you have questions, contact the City of Vienna directly or consult a local professional, such as an attorney or tax advisor.

Short-Term Rental Regulations

Generally, apartments in Vienna may be rented out for tourist purposes, though restrictions may apply under the Vienna Building Code or civil law. Hosts should consult the City of Vienna’s website for a comprehensive overview of laws, regulations, and requirements affecting short-term rentals. Specific restrictions may exist for residential zones or municipal housing.

Residential Zones

Since December 2018, commercial rental of accommodation is generally prohibited in designated residential zones. According to §7a of the Vienna Building Code (Bauordnung), regular commercial renting of residential premises for short-term purposes is not allowed in these areas.

However, home-sharing—where individuals occasionally rent out their private home or rooms while their residential use predominates—is permitted in residential zones. Note that the law does not provide a precise definition of home-sharing.

Hosts can verify whether their property falls within a residential zone by consulting the City of Vienna’s Zoning Map or contacting the city’s Service Centre.

New Restrictions under the 2023 Building Code Amendment

In 2023, the Vienna Building Code introduced further short-term rental restrictions, including:

Expansion of the ban on short-term rentals in residential zones
A new restriction limiting commercial short-term rentals and rentals outside residential zones to 90 days per year without an exemption permit, effective from July 1, 2024
Exchange of personal user data between building and tax authorities to monitor compliance
Extended liability for both owners and users of apartments or houses for violations

Hosts are advised to familiarize themselves with these updates, which affect:

All levels of a building in residential zones, not only the main floors (Hauptgeschosse)
Home-sharing exceptions (use of residential property by the host must predominate)
Commercial short-term rental restrictions
Exemption permits (Ausnahmebewilligung) validity, up to 5 years

Exemption Permits

In residential zones, an exemption permit may be granted under §7a(5) of the Building Code, requiring a replacement for residential space.
Outside residential zones, hosts may apply under §129(1a) of the Building Code, with written consent from the property owner(s) and if less than 50% of the building is used for commercial short-term rental.

Fines

Under §135(6a) of the Building Code, offering an apartment in violation of building regulations on the Internet, OH-Stay.com, or other platforms constitutes an administrative offense, punishable by fines up to €50,000 or substitute imprisonment up to two weeks.

Municipal Housing

Hosts living in subsidized housing, such as Viennese municipal housing or apartments built by Gemeinnützige Bauvereinigungen, should review their lease agreements, as subletting without landlord permission may be prohibited. Non-compliance can have serious consequences. Always consult your housing authority if you live in municipal or social housing.

Vienna City Tax (Ortstaxe)

Vienna imposes a city tax that hosts must register for and pay monthly. Payments are due by the 15th of the following month for stays in the previous month, and can be processed online.

The Vienna Tourism Promotion Act (September 2017) governs collection. Anyone staying in paid lodging, including private accommodation, must pay the city tax. Exemptions include:

Minors visiting for school or vocational programs
Students at Vienna universities
Guests staying longer than three months in private accommodation

Tax Basis and Rate

The city tax is calculated on the accommodation fee, with certain exclusions:

VAT
Reasonable breakfast charges according to local standards
Flat-rate deduction of 11% of the remaining accommodation charge

The tax rate is 3.2% of the city tax basis.

Record-Keeping

Unless charging the city tax at a flat rate, hosts must maintain records showing all accommodations and payments for each guest.

National Taxes

Income earned through OH-Stay.com or other platforms is considered taxable and may be subject to various taxes, including income tax, city tax, tourism tax, or VAT.

Tax forms in Austria are due by April 30 following each tax year. Hosts should consult the Federal Ministry of Finance to understand reporting requirements and check eligibility for tax credits or allowances.

Data Reporting

From January 2021, all hosting platforms, including OH-Stay.com, are required to report specific data to Austrian tax authorities regarding hosts’ activities in the previous calendar year. Details are available in the National Taxes section of the Austria guide.

Guest Reporting

All commercial and private accommodations must report guest numbers and overnight stays to the municipality monthly. Hosts must maintain a guest register, recording each guest within 24 hours of arrival and deregistering them upon departure. Guidance on reporting obligations is available on the City of Vienna’s website.

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