Rent paid in cash in Austria: how landlords and tenants document it

Paying rent in cash is allowed in Austria. There is no general limit on cash payments between private people, and plenty of leases, especially between family and friends, work this way. The catch is that cash leaves no trace. A bank transfer shows up on two bank statements; a handful of notes shows up nowhere. This article covers what the tenant should ask for, what the landlord has to give and record, and a routine that keeps both sides covered.

For tenants: get a receipt every time

If a landlord ever says a month wasn't paid, a tenant who paid by transfer can point to the bank statement. A tenant who paid in cash has only the receipt. That makes it the most important piece of paper in a cash tenancy.

• Ask for it when you hand over the money, not a week later. Under § 1426 ABGB you are always entitled to one, and unless you agreed otherwise, it costs you nothing.
• Check that it names the month. "€950 received" proves money changed hands; "€950, rent for October 2026, Top 4" proves which month is settled.
• Don't pay several months in one sum without saying which, or have each month on its own line of the receipt.
• Photograph the receipt the same day. Paper gets lost; a photo in a folder doesn't.

What a receipt has to show, with a sample, is in our article on rent receipts.

For landlords: the receipt is a tax duty, too

For a landlord, a receipt for cash rent isn't only a courtesy. Whoever takes rent in cash has to give a receipt under § 132a BAO, and the Finance Ministry's guidance says this covers rental income too, even below the €55,000 small-business threshold. The receipt has to show:

• your name, as the landlord;
• a running number, given only once;
• the date it was issued;
• what it is for: the rent for which flat and which month;
• the amount paid in cash.

Keep a copy of every receipt you give, for seven years from the end of the year it was issued, and record each cash payment individually, which the same guidance asks of rental income. What you don't need is a cash register: private landlords are exempt, because rental income isn't business income.

The free rent receipt generator puts all five on the page. Fill in the receipt number, and give the numbers in order.

A routine that works for both

1. The tenant hands over the rent, and the landlord counts it there and then.
2. The landlord writes the receipt on the spot, signs it and keeps a copy.
3. The tenant checks the month and the amount, and photographs the receipt.
4. The landlord records the payment the same day.

A deposit in cash? Same rule, bigger sum

A deposit (Kaution) paid in cash is often two or three months' rent at once. Get a receipt that says it is the deposit, not rent, with the amount and the date. You will need it when you move out: see getting your deposit back.

Or switch to a bank transfer

If you both agree, a standing order (Dauerauftrag) with the month in the payment reference takes away most of the paperwork: the bank keeps the record for you. Whether either side can insist on one way of paying depends on your lease.

How Mietto records a month paid in cash

In Mietto, a month paid in cash goes on file one of two ways: the tenant uploads a photo of the receipt and the landlord approves it, or the landlord simply marks the month as paid. Both see it in the same record, and at tax time the landlord exports the year's rental income as a PDF, cash months included. It's free during the beta. See how it works, step by step.

Frequently asked questions

Is it legal to pay rent in cash?

Yes. Austria has no general limit on cash payments between private people.

My landlord won't give me a receipt. What can I do?

Ask in writing and mention § 1426 ABGB. Until it's settled, pay by bank transfer, so every payment leaves a record of its own. The Mietervereinigung or the Arbeiterkammer can advise you.

Does a landlord need a cash register for cash rent?

No. A private landlord's rental income isn't business income, so the cash-register duty doesn't apply. The duty to give a receipt does.

Is rent paid in cash taxed differently?

No. It counts as rental income exactly like rent paid by transfer.

This article provides general information and is not legal or tax advice. For a question about your own lease, contact the Mietervereinigung or the Arbeiterkammer; for tax, a tax adviser.