Is Airbnb legal in Salzburg?

In Salzburg, hosting short-term rentals through platforms like Airbnb comes with specific regulations that every host must adhere to in order to operate legally.

1. Land Use Planning Act: Since January 1, 2018, hosts must obtain permission from the local building authority to use their homes for commercial rentals, which includes short-term rentals of full apartments. However, renting out private rooms is exempt from this requirement, as long as they accommodate up to 10 guests or involve no more than three residential units in a landlord’s principal residence.

2. Registration Requirements: All rental providers, including those renting private rooms, must register with the local tax authority before offering accommodations. Upon registration, hosts will receive a unique registration number, which is mandatory to display in any rental listings.

3. Overnight Accommodation Tax: According to the Salzburg Overnight Accommodation Tax Act of 2020, guests are required to pay an overnight accommodation tax, and hosts must contribute to the Tourism Promotion Fund for each guest subject to this tax. The specific amount can vary by municipality.

4. Guest Registration: Hosts are responsible for maintaining a guest register, which requires recording details of each guest's stay to comply with local laws.

5. Local Variation: Regulations can vary widely by municipality within Salzburg. Therefore, it is crucial for hosts to contact local authorities or the Salzburg Tax Office to understand specific obligations and comply with local laws.

Before operating an Airbnb in Salzburg, hosts should conduct thorough research to ensure compliance with all applicable laws and consider seeking advice from legal or tax professionals when necessary. This approach helps protect both the host and their guests, fostering a responsible and lawful rental operation.