Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Austria tax professional before filing.
Austria · Country · Short-term rental taxes
Short-Term Rental Taxes in Austria
STR income in Austria is taxed as 'rentals and leasing' under the progressive Austrian income tax (Einkommensteuer), with VAT potentially applying and a local tourist tax (Ortstaxe/Kurtaxe) charged per guest night.
The 30-Second Answer
- Einkommensteuer (income tax): STR income is classified as 'rentals and leasing' (Vermietung und Verpachtung) and taxed at Austria's progressive rates of 0%–55%; filing is done via the annual Einkommensteuererklärung.
- VAT (Umsatzsteuer): Hosts with annual turnover below €35,000 qualify for the Kleinunternehmerregelung (small-business exemption) and charge no VAT; above that threshold, 10% VAT applies to short-term accommodation.
- Local tourist tax: Each municipality levies its own Ortstaxe, Kurtaxe, or Nächtigungsabgabe per guest per night — rates vary widely by region; platforms like Airbnb collect and remit this in some cities (e.g., Vienna).
- DAC7 reporting: Airbnb and other platforms are required under EU DAC7 rules to report your annual earnings to Austrian tax authorities (Finanzamt), so declared income must match platform records.
Deductions
What Can Austrian STR Hosts Deduct?
Costs directly related to generating rental income are deductible against your Vermietung und Verpachtung income, reducing your taxable base.
Only the proportion of costs attributable to the rental period is deductible if the property is also used privately. Keep all receipts and invoices. This is educational information, not tax advice.
Filing Calendar
Key Dates & Filing Calendar
Austria's tax year runs 1 January – 31 December; deadlines below apply to individual hosts filing an income tax return.
If you use a registered Austrian tax adviser (Steuerberater), the filing deadline for the income tax return can be extended significantly — sometimes to 31 March of the second year after the tax year.
Austrian Federal Ministry of Finance (BMF), bmf.gv.at; Airbnb Austria Tax Guide 2023
Tax Treatment
How Is Your STR Income Taxed? Small-Business Exemption vs. Standard Rental Income
Austrian hosts do not choose between a flat-rate and actual-cost regime in the same way as some other countries — all rental income is assessed on actual net income. However, the key structural choice is whether you fall under the VAT Kleinunternehmerregelung or must register for VAT.
Kleinunternehmer (Small-Business VAT Exemption)
No VAT charged or remitted — simpler administration
- You do not charge guests VAT on accommodation fees.
- You cannot reclaim input VAT on purchases or renovations.
- Income tax on net rental profit still applies at progressive rates (0%–55%).
- Simpler bookkeeping — no quarterly VAT returns required.
€35,000 annual turnover
Standard VAT Regime (Regelbesteuerung)
Charge 10% VAT on accommodation; reclaim input VAT
- 10% reduced VAT rate applies to short-term accommodation services.
- You can reclaim input VAT on eligible business expenses and renovations.
- Quarterly Umsatzsteuervoranmeldung (UVA) filings required.
- Income tax on net rental profit still applies at progressive rates (0%–55%).
No upper limit
Depreciation
Depreciation (Absetzung für Abnutzung — AfA) for Austrian Rental Properties
The building component of a rental property is depreciated over its useful life; land is not depreciable. The AfA rate is set by Austrian tax law.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building (Wohngebäude) | 66.7 years (1.5% per year) | Standard AfA rate for residential rental buildings under Austrian tax law; applies to acquisition/construction cost excluding land. |
| Furniture & fittings (Einrichtung) | 10 years (10% per year) | Movable assets used in the rental (beds, appliances, etc.) depreciated separately over useful life. |
| Major renovations / improvements | 10–15 years (varies) | Significant capital improvements are capitalised and depreciated; minor repairs are expensed immediately. |
| Land (Grundstück) | Not depreciable | Land value must be separated from building value; only the building is subject to AfA. |
If a property was acquired by gift or inheritance, the acquirer must use the proven acquisition cost of the previous owner as the AfA base. A tax adviser can help determine the correct split between land and building value.
Austria does not have a formal depreciation recapture tax in the same manner as some jurisdictions, but gains on the sale of rental property are subject to Immobilienertragsteuer (real estate gains tax) at a flat 30% rate, which may effectively claw back prior depreciation benefits.
Ortstaxe / Kurtaxe / Nächtigungsabgabe
Austria's Local Tourist Taxes
There is no single national tourist tax in Austria. Each of the nine provinces and their municipalities sets its own rate and name.
The tourist tax applies to every overnight guest in every type of accommodation — hotels, private apartments, and Airbnb listings alike. Two structures exist: a percentage of the accommodation price (e.g., Vienna) or a flat fee per person per night (e.g., many Tyrolean and Salzburg alpine municipalities). Hosts are responsible for collecting and remitting the tax to their municipality, even when a platform collects it on their behalf.
Varies by municipality — from a flat €1/night to 8% of accommodation price (Vienna from 2027)
Trippz Austria tourist tax guide (trippz.com, 2026); Vienna city ordinance; BMF Austria
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking in Vienna | Airbnb collects Ortstaxe from guest and remits to Vienna municipality on host's behalf | You do not handle the tourist tax cash flow, but you remain legally responsible; record the amount collected by Airbnb for your accounts |
| Direct booking or non-collecting platform | Host collects tourist tax from guest at check-in and remits to municipality | Add the tourist tax as a separate line item; file and pay to your Gemeindeamt on the required schedule (monthly or quarterly) |
| Vrbo / other platforms | Varies by platform and municipality; check platform's tax collection page | Confirm whether the platform remits on your behalf; if not, you must collect and remit directly |
Guest registration (Gästeverzeichnis / Meldeschein) under the Meldegesetz 1991 is a separate federal obligation and applies to all hosts regardless of tourist-tax arrangements.
Platforms
How Major Platforms Handle Austrian Tax Reporting
Under EU DAC7 rules, platforms operating in Austria must report host earnings to the Finanzamt annually — your declared income must match.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — DAC7 report to Finanzamt annually | Yes, in Vienna (Ortstaxe); varies by municipality | Available in host account (transaction history) |
| Vrbo / HomeAway | Yes — DAC7 report to Finanzamt annually | Varies by municipality — check platform settings | Available in host account |
| Booking.com | Yes — DAC7 report to Finanzamt annually | Varies; often host responsibility | Available via extranet reporting |
Using Multiple Platforms?
Add up gross income from all platforms before applying the €35,000 Kleinunternehmer VAT threshold or the income tax filing thresholds. Each platform reports separately to the Finanzamt under DAC7, so the tax authority will see the combined picture — make sure your Einkommensteuererklärung reflects total income from all sources.
EU DAC7 Reporting — What It Means for Austrian Hosts
Since 2023, all digital platforms operating in the EU must collect and report seller/host data (name, address, tax ID, total earnings) to national tax authorities under EU Directive DAC7 (implemented in Austria via the EU-Meldepflichtgesetz). The Finanzamt receives this data by 31 January each year for the prior tax year. Ensure your income tax return matches the platform-reported figures to avoid queries.
Airbnb Austria Tax Guide 2023 (assets.airbnb.com); EU DAC7 Directive 2021/514; BMF Austria (bmf.gv.at)
Illustrative P&L: Kleinunternehmer vs. Standard VAT Regime
Example based on a Vienna apartment earning €20,000/year in rental income. For illustration only.
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
Austrian tax law requires hosts to retain records supporting their income and deductions. The Finanzamt can audit up to seven years back in standard cases.
| Keep | How long | Why |
|---|---|---|
| Platform booking confirmations & payout statements | 7 years | Primary evidence of gross rental income; must match DAC7 platform reports |
| Invoices & receipts for all deductible expenses (repairs, cleaning, insurance, etc.) | 7 years | Required to substantiate deductions claimed in your Einkommensteuererklärung |
| Property purchase documents & AfA calculation workings | Lifetime of ownership + 7 years | Needed to support depreciation (AfA) claims and eventual capital gains calculation on sale |
| Ortstaxe / Kurtaxe receipts and municipal filings | 7 years | Proof of tourist-tax compliance; municipalities may audit separately from the Finanzamt |
| Guest register (Gästeverzeichnis / Meldeschein records) | As required by local ordinance (typically 3–5 years) | Federal obligation under Meldegesetz 1991; separate from tax records |
Austria's standard tax assessment limitation period is 5 years, extendable to 10 years in cases of suspected fraud. Keeping records for 7 years is a safe minimum for most hosts.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rules change — always verify current rates and deadlines with the Austrian Federal Ministry of Finance (BMF) at bmf.gv.at or a qualified Austrian Steuerberater.
- Austrian Federal Ministry of Finance (BMF) — Income taxation on rentals and leasing — bmf.gv.at/en/topics/taxation/rentals-and-leasing.html — confirms STR income classified as Vermietung und Verpachtung, AfA rates, and deductibility rules.
- Airbnb Austria Tax Guide 2023 — assets.airbnb.com/help/Airbnb-Tax-Guide-2023-Austria.pdf — income tax thresholds (€11,000 unlimited liability; €730 wage-tax exemption), VAT Kleinunternehmer threshold, DAC7 reporting obligations.
- Trippz Austria Tourist Tax Guide 2026 — trippz.com/post/short-term-rental-host-austria — Ortstaxe/Kurtaxe/Nächtigungsabgabe structures, Vienna rate increase to 5% (July 2026) and 8% (July 2027), Meldegesetz 1991 guest registration.
- Kurzzeitmiete.at — Renting out a holiday apartment in Austria — kurzzeitmiete.at/en/Lessor/rent-out-holiday-apartment — commercial vs. private room letting distinctions, regulatory requirements for STR hosts.
- EU DAC7 Directive 2021/514 — Requires digital platforms to report seller/host income to national tax authorities annually from 2023; implemented in Austria via EU-Meldepflichtgesetz.
Questions
Frequently Asked Questions — Austrian STR Taxes
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