The Christmas season in Vienna is a time when the city transforms into a true fairytale. Millions of tourists arrive each year to enjoy the famous Christmas markets, the atmosphere of historic streets, and Austrian traditions. At the same time, many Viennese residents travel to visit relatives or head to ski resorts, leaving their apartments empty for weeks. Seems like the perfect opportunity to earn extra income? Yes, but with important caveats.
In this article, we will examine Vienna’s current legislation regarding short-term rentals, discuss common mistakes that property owners make, and share practical tips for those planning to rent out or rent accommodation during the holiday period. If you’re considering long-term apartment rental in Vienna, our team is always ready to help.
New Rules of the Game: Bauordnungsnovelle 2023
Since July 1, 2024, significantly updated rules for short-term rental of residential properties have been in effect in Vienna. The Vienna Building Code (Bauordnung für Wien) has undergone fundamental changes, and ignorance of these rules can cost property owners up to €50,000 in fines.
The key innovation is the so-called “90-day rule.” Property owners can now rent their apartment to tourists for a maximum of 90 days per calendar year without a special permit. An important condition applies: the owner must maintain official registration at this address (Haupt- or Nebenwohnsitz). In other words, you can rent out your apartment during your vacation or Christmas holidays, but you cannot turn it into a permanent source of tourist business. Detailed information can be found in the official MA 37 information sheet.
What Does “90 Days” Mean in Practice?
Let’s take a typical example. Ms. Maria owns a two-room apartment in Vienna’s fourth district. Every year at Christmas, she travels to visit her family in Innsbruck for three weeks and rents out her apartment through Airbnb. In the summer, she also travels for about a month. In total, this amounts to approximately 50 days of rental — completely legal and without the need for additional permits.
However, the situation changes if Ms. Maria decides to rent out her apartment systematically — for example, every weekend. Even if she formally doesn’t exceed 90 days, the regular nature of such activity may be classified as “gewerbliche Nutzung” (commercial use), which requires a separate permit.
Ausnahmebewilligung: When You Need a Special Permit
If you plan to rent out property for more than 90 days per year or do so on a commercial basis, you need to obtain an Ausnahmebewilligung — a special permit from the Vienna Building Inspection Authority (MA 37). This permit is issued for a period of up to five years and can be renewed. The permit process for foreigners may have additional requirements — we discuss this in detail in our article about property purchase by foreigners in Austria.
The conditions for obtaining a permit are quite strict. First, the apartment must not be located in a so-called Wohnzone — a residential zone where tourist rental is practically prohibited. You can check the zoning through the official Flächenwidmungs- und Bebauungsplan. Second, the building must not have been constructed using government housing subsidies (Wohnbauförderung). Third, the majority of apartments in the building must be used for residential purposes — no more than half can be rented to tourists. Finally, written consent from all co-owners of the building is required.
A Case Study: An Unexpected Fine
One of our clients, let’s call him Mr. Thomas, purchased an investment apartment in a popular tourist area near St. Stephen’s Cathedral. His plan was simple: rent out the apartment year-round through Booking.com and receive stable income. Mr. Thomas didn’t seek advice and wasn’t aware of the new regulations.
A few months later, he received a letter from MA 37. It turned out that the building was located in a Wohnzone, where tourist rental without a permit is completely prohibited. Moreover, even listing the apartment on a booking platform is itself a violation of the law. Mr. Thomas faced a fine of up to €50,000. Fortunately, thanks to prompt action and legal assistance, the sanctions were reduced, but this lesson cost him considerable stress and money. Therefore, before any property transactions, we recommend thoroughly checking all information through the Grundbuch.
Ortstaxe: Tourist Tax and Your Obligations
In addition to complying with building regulations, anyone renting out accommodation to tourists in Vienna must pay the Ortstaxe — a tourist tax according to the Wiener Tourismusförderungsgesetz. As of December 2025, the rate is 3.2% of the accommodation cost (excluding VAT and breakfast). The owner must collect this amount from the guest and transfer it to the city budget. For calculations, you can use the official Ortstaxe calculator.
Important to know: from July 2026, an increase in Ortstaxe to 5% is planned, and from July 2027 — to 8% (official announcement from the City of Vienna). This will significantly affect the calculation of income from short-term rentals. For example, at an accommodation price of €150 per night, the current tax amounts to approximately €4.80, whereas after the full increase, it will rise to €12.
Payment deadlines are clearly regulated: Ortstaxe must be transferred by the 15th of the month following the month of accommodation services. The annual declaration must be submitted by February 15 of the following year. Detailed information is provided by Wirtschaftskammer Wien.
The Christmas Season: Features and Opportunities
December and the first weeks of January are peak periods for tourist demand in Vienna. Christmas markets at City Hall Square, in front of Schönbrunn, and at Maria Theresien Platz attract hundreds of thousands of visitors. The New Year’s Concert by the Vienna Philharmonic, balls, and festive events make this city especially popular during this time.
For apartment owners, this means the opportunity to set premium prices. Rental prices in December can be 30-50% higher than in the regular season. However, it’s important to remember that authorities increase monitoring during this period. The building police actively check listings on booking platforms, and complaints from neighbors about noise or disturbances are handled particularly carefully.
Practical Tips for Property Owners
First and foremost, check the status of your property. Is it located in a Wohnzone? You can find out through the official city zoning plan (Flächenwidmungs- und Bebauungsplan), available online on the Vienna Municipal Authority website. If your apartment is in a residential zone, tourist rental is only possible in the home-sharing format — meaning you live in the apartment yourself and only rent it out during your absence.
Second, keep careful records of rental days. Even if you’re confident you won’t exceed 90 days, documentation will protect you in case of an inspection. Keep contracts with guests, booking confirmations, and receipts for Ortstaxe payments.
Third, coordinate the rental with the building manager (Hausverwaltung) and familiarize yourself with the condominium rules. Some buildings have internal restrictions on short-term rentals, even if the law permits it. If you’re considering buying an apartment in an old building, be sure to clarify these questions in advance.
Tips for Tenants: How to Find Legal Accommodation
If you’re planning to rent an apartment in Vienna for the Christmas holidays, pay attention to several important points. First, choose verified landlords with high ratings and positive reviews. Platforms like Airbnb require owners to confirm compliance with local rules, although this doesn’t guarantee complete legality.
Don’t hesitate to ask the landlord about the necessary permits. A legitimate owner won’t avoid such questions. Also, check the cancellation terms — in case of unforeseen circumstances, this could save your budget.
Pay attention to the location. Central districts — Innere Stadt, Neubau, Mariahilf — are convenient for tourists, but prices there are the highest. Districts slightly further from the center, such as Ottakring or Favoriten, offer significantly lower prices with good transport connections to the historic center.
Alternatives to Short-Term Rental
If the new restrictions make tourist rental unattractive or impossible for you, it’s worth considering alternative options. One of them is the so-called Kurzzeitmiete for business travelers and expats. Rental for a period of one to six months doesn’t fall under tourist rental restrictions since it’s oriented toward people with professional needs, not tourists.
This format is particularly relevant in Vienna, where there are many international companies and organizations — from the UN to numerous corporations. Demand for quality furnished housing for several months remains consistently high, and the administrative burden is significantly lower than with tourist rentals.
Another option is long-term rental. Although profitability may be lower, the stability and predictability of cash flows often outweigh potentially higher but unstable income from tourist rentals. If you want to rent out your property, our team will help find reliable tenants.
It’s also worth considering the possibility of a Mietkaufvertrag (rent-to-own) — this is an interesting option for those who want to gradually invest in real estate.
Investment Property: What to Pay Attention To
If you’re considering purchasing an apartment specifically for rental, it’s important to calculate all scenarios in advance. For investors looking for new opportunities, we recommend exploring our new construction projects in Vienna. When buying at the construction stage, it’s important to understand the mechanisms for protecting investments — we cover this in detail in our article about trust accounts and BTVG.
For those planning to buy an apartment at the construction stage, this can be especially advantageous — new buildings often have better energy efficiency, which is important to consider when evaluating housing energy efficiency.
It’s also worth paying attention to the possibility of purchasing property at auction (Zwangsversteigerung) — this can be a way to acquire property below market price.
Financing and Lending
If you need a loan to purchase investment property, it’s important to know about current financing conditions. Since July 1, 2025, new lending rules have been in effect in Austria — read about them in detail in our article “How to Get a Real Estate Loan in Austria”. Our team can provide support in negotiations with banks.
Conclusion: Balancing Opportunities and Responsibility
Short-term rental in Vienna remains legal and can be profitable but requires careful attention to legal nuances. The Christmas season offers excellent earning opportunities, but success depends on thorough preparation and compliance with all legal requirements.
If you’re planning to rent out your apartment or are looking for investment property with rental potential, we recommend consulting with specialists. The VigoImmobilien team is ready to help you understand all the intricacies of the Vienna real estate market and find the optimal solution for your situation. Contact us for a free consultation.
