This article provides specific information about local laws that apply to people who host their homes in Tyrol. 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 Tyrol Tourism Board directly or consult a local advisor, such as an attorney or tax professional, if you have questions.
State of Tyrol general guidelines
The State of Tyrol’s guidelines on short-term rentals and tourist accommodations provide an overview of existing regulations, as well as points of contact and information to understand what's required for your listing.
Tyrol’s local tourism tax law (Tiroler Aufenthaltsabgabengesetz) imposes a tax on all overnight stays for touristic purposes, unless an exemption applies. The tax is paid per person per night, and the exact amount depends on the tourist region.
Registration and reporting duties
According to Tyrol’s tourism tax law (Tiroler Aufenthaltsabgabengesetz), hosts that are subject to the tourism tax are generally required to register with their local tourism office before offering a short-term rental to guests. When remitting the tourism tax, hosts also need to report on their short-term letting activity.
Tyrol's website has more information about registration and payment arrangements for the tourism tax.