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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 (you can visit their website in German or English) 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.

Tourism tax

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.


With an amendment of Tyrolean building regulations in 2020, hosts need a permit from their respective building authorities to host tourists, unless exceptions apply. Exceptions apply for example if you have your main residence in the building and you rent out less than or up to three apartments with a maximum of twelve beds in the building where you live, and there are no other permanent residents living in the building. Please make sure to check with your local administration whether you need a permit before hosting.


Innsbruck Tourism provides information and assistance for hosts registering with the tourism office, and a FAQ on short-term rentals.

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