Tyrol, Salzburg and Vorarlberg restrict holiday homes (Freizeitwohnsitze) for everyone. What the rules say, how ski-resort prices look, and what short-term letting limits mean.
Many buyers picture an Austrian ski flat they can use for winter weekends and summer hikes. In Tyrol, Salzburg and Vorarlberg the law makes this harder than it looks, and not only for foreigners: holiday homes (Freizeitwohnsitze) are restricted for Austrians and foreigners alike, because local people were being priced out of housing. This guide explains the rules as we found them in October 2026, what resorts cost, and what it means for letting. The rules sit in each state's law, so the details must be checked for the municipality you are looking at.
What a Freizeitwohnsitz is, and why it matters
A Freizeitwohnsitz is a home used for holidays, weekends or leisure rather than as someone's main residence. A flat that is your registered main residence, or a unit legally used for tourist accommodation, is treated differently. The first thing to find out about any alpine flat is how it is legally classified: whether it is a main-residence home, a legally existing holiday home, or tourist accommodation. If you buy a holiday home where new holiday homes are banned, you may be breaking the rules without knowing it.
Tyrol
Tyrol bans new holiday homes in municipalities designated as reserved municipalities (Vorbehaltsgemeinden), which are those under particular housing pressure; an official Tyrolean announcement from 2023 put the number at about 143, and later figures are around 148. Reports say a municipality is designated if holiday homes and those that could still be created under the zoning plan exceed 8% of all dwellings, and that a buyer in such a municipality must declare in the land sale that no new holiday home will be created. Illegal use can lead to fines and, in the end, forced sale; a fine of up to 40,000 euro is reported. Tyrol also charges a holiday-home levy that for 2026 is reported at up to 390 to 1,500 euro a year depending on floor area, set by the municipality within these maxima. For third-country buyers the general permit rules still apply on top (see our Austria buying guide).
Salzburg
Since the Salzburg Land Transfer Act 2023 (in force from 1 March 2023), a buyer in a restricted municipality has to declare and prove that the flat will be a main residence, or an extension of an existing one; the earlier approach of a negative declaration was replaced by this positive declaration. Restricted municipalities are reported to include tourist areas of Pinzgau, Pongau and the Salzkammergut and the centre of Flachgau, for example Saalbach-Hinterglemm, Maria Alm, Zell am See and Kaprun; this is not a complete list. The exceptions reported are a main residence, work-related need, agriculture and forestry, and care duties. Penalties go up to 50,000 euro and, in the worst case, forced sale. Municipalities can also charge a second-residence levy, reported at a maximum of 400 to 2,500 euro a year depending on floor area, and a levy on flats empty for more than 26 weeks.
Vorarlberg
Vorarlberg is described as having had a de facto ban on new holiday homes since 1993. A holiday home that exists legally under an exemption may reportedly be used only by the owner, family and guests, not let to the public. The state links its levy to flats without a main residence registration for more than 26 weeks a year, with municipal maxima reported at roughly 1,230 to 2,775 euro a year.
Other states
Carinthia and Styria also let municipalities charge second-residence or vacancy levies (Carinthia reports monthly amounts by floor area; Styria a maximum of about 1,000 euro for 100 m²), but the alpine ban-style regimes are mostly in the west. Southern ski areas are cheaper: ImmoScout24 and Sprengnetter put Hermagor near the Nassfeld ski area at about 2,006 euro per m² for existing houses, though prices there rose about 55% between 2020 and 2025.
What resorts cost
The following are existing house prices per m² reported by ImmoScout24 and Sprengnetter for 2025, not flats, so use them for orientation only: Kitzbühel about 11,700, Kirchberg in Tirol about 10,800, Zell am See about 7,300, St. Anton am Arlberg about 6,900, Sölden about 3,800. Over five years houses in Ischgl and Serfaus rose by about 59% and in St. Anton by about 58%. For flats, Statistik Austria reports 2025 median prices of about 5,000 euro per m² in Vorarlberg, 4,968 in Salzburg and 4,965 in Tyrol, but resort prices run well above state medians. Compare with the national picture in Austrian property prices and buying costs.
Letting a ski flat
Short-term letting is limited in the same states. In Salzburg, tourist letting needs municipal approval, and unapproved letting is reported to carry fines up to 50,000 euro. In Vorarlberg a holiday home under an exemption cannot be let to the public. In Tyrol and elsewhere, letting a holiday home may require the municipality's consent and the correct zoning, so do not assume you can pay for the flat from Airbnb income. Units that are legally classified as tourist accommodation, usually in apartment-hotel or tourism complexes, are a different category; check the classification and the operating contract carefully, and read short-term versus long-term rental and rental yield in Austria before you assume a return. We do not promise rental income or approvals.
Foreign buyers: what this means in practice
- EU citizens are treated like Austrians on permits, but the holiday-home rules apply to them too
- Third-country buyers need land-transfer approval; a pure holiday home is, as far as we could establish, hard to justify as an economic, social or cultural interest, so ask the authority before you commit
- Put the permits and the holiday-home classification as conditions in the contract and keep the price in escrow until they are met
- Budget for annual levies, operating costs and reserve-fund payments on top of the purchase costs of about 10% to 12%
For Russian-speaking buyers and expats
If you live in Poland, Germany or another EU country, the Alps are a short trip, which is why many Russian-speaking families look at ski flats. Use a lawyer who checks the land-use classification, the municipality's rules and the building's status, and who is independent of the seller; Russian-speaking lawyers and agents operate mainly in Vienna and the larger towns, so ask for references (see Russian-speaking communities and services by country). Prepare identity, residence and source-of-funds documents in advance (documents from Russia and the CIS). Compliance checks by Austrian banks and notaries are a legal requirement; do not try to avoid them. For managing a remote property, see property management for remote owners.
FAQ
Can a foreigner buy a holiday home in Tyrol? In reserved municipalities new holiday homes are banned for everyone, so you may only buy a home that is a main residence or a legally existing holiday home, and third-country buyers also need approval. Can I buy a ski flat in Salzburg as a second home? In restricted municipalities you must declare and prove main-residence use, so a pure second home is not permitted there. Are the rules different for EU citizens? The holiday-home rules are not, only the permit stage is. Can I rent out a ski flat on Airbnb? Often not freely: Salzburg requires municipal approval and Vorarlberg exemption holders cannot let to the public. Is a cheaper ski region easier? Carinthia and Styria have lower prices and different rules, but check each municipality.
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We are a trilingual platform (English, Russian, Polish) that finds properties and coordinates independent local lawyers and tax advisers in Austria. Browse the current listings in Austria and use the calculators to model costs. This text is informational and is not legal, tax or investment advice; the rules vary by state and municipality and change, so verify them for the property you are considering.