If you want to rent out an apartment in Vienna, four questions need an answer before the first viewing: how much rent the law allows, how long the lease must run, who pays the broker, and how the income is taxed.
The short version for 2026: in a period building (Altbau) under the guide-value system, Vienna's base rate has been €6.74 per square metre since 1 April 2026, plus surcharges and deductions. Fixed-term residential leases under the Tenancy Act (MRG) must run at least five years for commercial landlords since 1 January 2026, and three years for private ones. The broker is paid by whoever hires them, which in practice is usually the landlord. And rent can be adjusted only once a year, on 1 April.
The sections below take each point and show how it applies to your own apartment.
How much rent can I charge in Vienna?
It depends on which legal regime applies to your apartment. In Vienna there are essentially three:
Period buildings (full MRG application): The guide-value rent (Richtwertmiete) applies. Rent is capped and built from the guide value, surcharges and deductions, and sometimes a location surcharge.
New builds and newly converted attics (partial application): An "appropriate" rent may be agreed. That is far freer than in an Altbau, but not unlimited.
Small houses and special cases: One- and two-family houses and exceptions under § 1 MRG follow different rules, in some cases without a rent cap.
Which category fits is decided by the building's age, its construction permit and its development status, not by the owner's preference. Checking this before you sign avoids later refund claims: tenants can challenge excessive rents legally.
Guide-value rent in Vienna 2026: how to calculate it
The guide-value rent is the legal ceiling for most Viennese Altbau apartments. Since 1 April 2026 the guide value for Vienna is €6.74 per square metre per month (net, excluding service charges and VAT). The increase was a moderate one, roughly one percent, because lawmakers capped the inflation adjustment.
The formula in one sentence: guide value × floor area, adjusted for surcharges and deductions, plus a location surcharge where applicable.
A worked example for orientation:
Apartment of 80 square metres
Base without adjustments: 80 × €6.74 = €539.20 net per month
Surcharges and deductions then apply (fittings, position in the building, lift, balcony, condition), as does any location surcharge
The base is only the starting point. In high-quality period buildings, for instance in the 1st, 3rd or 9th district, the adjustments decide whether the rent works financially.
Surcharges and deductions: what raises or lowers the rent
Surcharges arise from features such as a lift, terrace or balcony, high-quality fittings and the apartment's position within the building. Deductions apply to defects, missing fittings or below-average condition. What counts is the condition at the time the lease is signed. Document it with photos and a handover protocol.
Location surcharge: where it applies in Vienna
A location surcharge is permitted only in above-average locations. In classic Gründerzeit districts it is generally ruled out. Whether it can apply to your address depends on the location and the land-cost structure. Clarify this before fixing the price.
Fixed-term discount: 25 percent less for a fixed-term lease
For fixed-term leases under the guide-value system, the law provides for a 25 percent reduction of the maximum permissible rent. If you let for a fixed term, calculate your ceiling accordingly.
New build, attic, penthouse: where rent is freer
In the premium segment, new-build apartments, penthouses and attic conversions are the most interesting for owners. Here the partial application of the MRG usually applies: the rent must be appropriate but is not tied to the guide value. Appropriate means in line with the market for location, size, fittings and condition.
In practice, a 120-square-metre penthouse in Vienna's 1010, in 1190, or on the Danube is valued not by guide value but by what comparable properties achieve on the market. A sound property valuation is therefore the best basis for your rental price. How differently period and new-build properties behave economically is covered in our comparison New build or period building in Vienna.
Renting out a furnished apartment in Vienna
A furnished apartment can often be let at a higher rent, but the furniture must be shown separately. The furnishings get their own appropriate share of the price in the lease, plus an inventory list. Important: a furniture premium does not turn an Altbau apartment into a freely priced one. The guide-value ceiling remains for the apartment itself.
How much can the rent be raised? The rules in Austria
Since the Rent Indexation Act (MieWeG), clear limits apply to rent increases:
Adjustments are allowed only once a year, on 1 April.
2026: an increase of at most 1 percent.
2027: an increase of at most 2 percent.
From 2028: inflation up to 3 percent is passed on in full; the portion above 3 percent counts at only half.
Important for owners: the increase is not automatic. You need a valid indexation clause in the lease. Faulty clauses can lead to overcharged rent being reclaimed, with a limitation period of five years. Have your clause reviewed once before copying it into several leases.
Fixed-term lease in Vienna: five years since 2026
A fixed term used to be the standard for owners who wanted to stay flexible. Since 1 January 2026 the calculation has changed:
For commercial letting, a fixed-term residential lease within the MRG must run at least five years.
Private landlords with few properties can still agree three years. As a rule of thumb, you are generally treated as a business with more than five rental properties; in doubt, the overall picture decides.
Automatic renewals now also run five years.
The tenant can terminate after one year with three months' notice. This right cannot be excluded.
The end of the term must be stated clearly in the contract. Unclear wording leads to the lease being treated as open-ended.
What this means for you: if you want to keep an apartment available for two years, perhaps because of personal use or a planned sale, clarify the contract form in advance. Otherwise a badly structured lease ties up the apartment for longer than planned.
Renting out an apartment in Vienna: with a broker or privately?
Both work. What matters is time, contract risk and the quality of the tenant.
Brokers and the "orderer principle": who pays?
Since 1 July 2023, only the party that hired the broker pays the commission. In letting, that is usually the landlord. The commission is calculated on the gross rent (net rent plus service charges, excluding heating and VAT). The legal maximums:
Up to two gross monthly rents for open-ended leases or fixed terms of more than three years
One gross monthly rent for a fixed term of up to three years
Plus 20 percent VAT on the commission
You can find the official overview on oesterreich.gv.at (in German).
What a broker does in the premium segment
An experienced broker does far more than place an advert: valuation and pricing, credit checks of applicants, discreet viewings, contract drafting under the current MRG, and handover. For high-end properties, discretion matters too. If you prefer not to see your address on public portals, targeted marketing through an established client base helps. You can find an overview of our services for owners.
Letting privately: what you must do yourself
Letting privately saves the commission, but you take on every task: pricing, advert, viewings, credit checks, lease, deposit, handover protocol and registering with the tax office. The costliest mistake usually happens in the contract: an invalid fixed term or a faulty indexation clause. A lease should at least be checked once by a professional.
Renting out an apartment in Vienna: tax and costs
Rental income is taxable. What is taxed is the surplus: income minus income-related expenses.
Income tax on rental income
Income from letting is added to your other income and taxed at the progressive rate. Deductible items include:
Depreciation: 1.5 percent of the building's acquisition cost per year; the land share is not depreciated
Financing costs, such as loan interest
Operating and administration costs, insurance and tax advice
Maintenance: deductible in the year it is paid
Major repairs: deductible at once or spread over 15 years
VAT on residential letting
Residential letting is subject to the reduced rate of 10 percent. Below the small-business threshold of €55,000 annual turnover you are exempt, but you can opt into standard taxation, for example to claim input VAT on renovations.
Costs landlords should plan for
Broker commission, if one is engaged
Property management and ongoing maintenance
Vacancy between two tenants
Insurance and a reserve for renovations
The exact calculation depends on your personal situation. A short conversation with your tax adviser pays off here. The legal basis can be found in the Tenancy Act in the RIS (in German).
Rent or sell? Buying an apartment to let in Vienna
The decision rests on three factors: yield, planning horizon and tax position.
Renting out suits you if you plan to hold the apartment long term, want ongoing income and want to benefit from appreciation in good locations. With the five-year fixed term and rent caps in period buildings, the return is more predictable but also more limited.
Selling suits you if you need capital for other projects, the apartment needs renovation, or you do not want to be a landlord. How a sale works is covered in our guide Selling an apartment in Vienna.
If you are an investor who still has to buy before letting, check the rent limits before purchase. A period apartment under guide-value rent calculates differently from a new build with free rent. We look at the Zinshaus segment in Buying a Zinshaus in Vienna: yield, locations and strategy, and the one-off costs of acquiring in Additional costs of buying property in Vienna.
Seven steps to a successful letting in Vienna
Clarify the legal framework: Altbau under guide value, or new build with appropriate rent?
Set the rent: calculate the guide value, or determine the market rent through a valuation.
Choose the contract form: open-ended or fixed-term, with the right minimum duration.
Agree indexation: a valid clause, adjustment only on 1 April.
Vet tenants: proof of income, credit standing, references.
Document the handover: protocol, photos, meter readings, inventory.
Classify for tax: record income, expenses and VAT.
Frequently asked questions about letting in Vienna
How much rent can I charge for my apartment in Vienna?
In a period building the guide-value rent applies: a base of €6.74 per square metre from 1 April 2026, plus surcharges and deductions and, where applicable, a location surcharge. For new builds and newly converted attics an appropriate, market-level rent may be agreed.
Do I have to agree a fixed term of at least five years in Vienna?
For commercial letting within the MRG, yes: since 1 January 2026 the minimum fixed term is five years. Private landlords who do not count as businesses can still agree three years. The tenant can terminate after one year with three months' notice.
Who pays the broker when letting?
Whoever hires the broker pays. In letting, that is usually the landlord. The commission is at most two gross monthly rents, or one for a fixed term of up to three years, plus VAT in each case.
Do I have to pay tax on rental income?
Yes. Income from letting is taxed at the progressive income tax rate after deducting expenses. Depreciation is 1.5 percent of the building's acquisition cost per year.
Conclusion: let with legal certainty, without giving away yield
Renting out an apartment in Vienna is more demanding in 2026 than a few years ago: stricter fixed terms, capped adjustments, clear commission rules. Owners who know the framework still let well. What matters is the right price, a clean contract and the correct tax treatment.
If you would like to know what your apartment can achieve on the market, and whether letting or selling makes more sense for you, we advise you discreetly, drawing on LANDAA's market knowledge in Vienna since 2009. You can reach us through our contact form. Arrange your consultation. We look forward to speaking with you.
Note: This article does not replace legal or tax advice. Legal position: October 2026.
