This article provides specific information about local laws that apply to people who host their homes in Vienna. Just like our country article for Austria, it’s 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 place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
Some of the laws that might affect you are complicated. Contact the Magistrate Department 23 of the City of Vienna directly or consult a local advisor, such as an attorney or tax professional, if you have questions.
Short-term rental regulations
The City of Vienna web site provides information on renting out apartments for tourist purposes.
Vienna has a city tax that you must register for and pay. Hosts are obliged to collect and pay the tax by the 15th day of the following month for paid stays in the previous month. You can process your payments with an online account. Further information regarding your city tax responsibilities can be found on the City of Vienna’s web site in both German and English.
The Vienna Tourism Promotion Act of September 2017 governs the collection of local taxes. According to the Act, anyone who stays in the city of Vienna in a lodging establishment or in private accommodation in exchange for money must pay the city tax. Minors staying in Vienna for school visits, vocational training, or at youth hostels, as well as students at Vienna universities, and persons staying continuously for more than three months in private accommodation are exempt from the city tax.
The tax is based on the amount paid for accommodation.
There are a few exclusions:
- Reasonable charges for breakfast based on local standards
- A flat-rate deduction of 11% of the remaining charge for accommodation (after you've subtracted 1 and 2)
This tax is equivalent for any international measurement.
The city tax is set at 3.2% rate of the Vienna city tax basis is per person and per accommodation.
Unless permitted to charge the local tax at a flat rate, the owners of the lodging establishment must keep records in such a way that all accommodations as well as the payment received for each individual accommodation is reliably visible.
Since December 2018, commercial rental of accommodation is generally prohibited for designated residential zones. However, home-sharing (individuals renting our their private homes or rooms) does not fall under the scope of the law and is therefore permitted in residential zones. Check to see if your listing is located in a residential zone on the city’s zoning map or by contacting the city’s service center.