This article provides specific information about local laws that apply to people who host their homes in the State of Salzburg. 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 Salzburg government directly or consult a local advisor, such as an attorney or tax professional, if you have questions.
Since January 1, 2018, a Land Use Planning Act, last amended in August 2025, has been in force in the State of Salzburg that includes provisions for other uses of residential spaces. This law states that you need to get permission from the local building authority to use your home for any other purpose, including rentals for commercial purposes.
The short-term rental of private rooms by individuals is excluded in the Salzburg Land Use Planning Act and is therefore allowed without a permit. Private room rentals are defined as accommodation for up to 10 guests in guest rooms or a maximum of three residential units in the home association of the landlords who have their principal place of residence there. The rental of rooms in apartments or an entire apartment that are not considered the host’s main residence both require building authority permission.
Entire residential units homes are excluded from the permit requirement in case the host can objectively prove the unit to has been used for tourist accommodation prior to January 1, 2018, if and to the extent that this was permitted under building and spatial planning law and the current type of tourist accommodation corresponds to that prior to this date.
Private room rentals of no more than 15 m² of usable living space (including ancillary rooms) per guest bed up to three vacation apartments with a maximum usable living space of 150 m² are allowed permit-free. Inactive businesses can accommodate guests without a permit and carry out structural measures to convert buildings for touristic purposes.
According to the Salzburg Overnight Accommodation Tax Act of 2020, providers of accommodations for guests, which explicitly includes private room renting, must register with the responsible tax authority for examination. The respective authority will include audited and compliant accommodations in its register and issue you with a registration number.
When advertising your space, especially online, your registration number must always be included in the listing. To make it easier for hosts to display their number, Airbnb now allows hosts in Salzburg to fill in their registration number in a dedicated field in the registration section of a listing.
The Salzburg Overnight Accommodation Tax Act of 2020 also stipulates that guests staying overnight in the province of Salzburg must pay an overnight accommodation tax unless exceptions apply. For detailed information on the amount of the tax, please contact your municipality or check the Salzburg Overnight Accommodation Tax Act.
Hosts who provide accommodations to guests on a commercial or private-room basis are obliged to make a contribution to the Tourism Promotion Fund for each guest subject to the city or spa tax, according to the Salzburg Tourism Act of 2003.
These taxes and levies vary from one municipality to another. Contact the local tourist association or municipality early on to clarify these matters and to find out which rules apply to you. You can also contact the Salzburg Tax Office for more information.