| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — Change of Use Permit (if >40 days) |
| Tax Rate | Standard income tax rates plus VAT |
| Night / Day Cap | 40 days per year (without permit) |
| Permit Fee | Municipal application fees |
| Penalties | Fines and zoning enforcement actions |
| Primary Residence Required | No |
| Occupancy Limit | 2 persons per room max |
Short-term rentals in Luxembourg City, Luxembourg Canton are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Change of Use Permit (if >40 days). The associated permit fees are Municipal application fees.
Short-term rental operators in Luxembourg City should be aware of these tax obligations: Standard income tax rates plus VAT.
Key operational rules for vacation rental hosts in Luxembourg City include: Primary residence requirement: No. Rental day cap: 40 days per year (without permit). Occupancy limit: 2 persons per room max.
Zoning considerations for short-term rentals in Luxembourg City: Change of use required for dedicated commercial STRs. Insurance: Yes.
Hosts who fail to comply with Luxembourg City's short-term rental regulations may face enforcement action. Fines and zoning enforcement actions.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Luxembourg City: Yes (VAT reporting).
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Luxembourg City but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Renting out a residential unit for more than 40 days per year requires a municipal authorization for change of use (changement d'affectation).
Yes. Luxembourg City requires the following for short-term rental operation: Yes — Change of Use Permit (if >40 days).
Short-term rental hosts in Luxembourg City are subject to the following tax obligations: Standard income tax rates plus VAT.
Hosts who operate without proper permits in Luxembourg City may face enforcement. Fines and zoning enforcement actions.
40-day cap without change of use authorization.
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