Statutory indexation of Category D rent: adjustment limits from 2026 to 2028

Since 1 April 2026, statutory maximum amounts apply to a dwelling in equipment category D. Section 16(5) MRG states 1.13 euros per square metre and month for the case described there and 2.25 euros where the dwelling is in usable condition. These amounts define the statutory main-rent ceiling where the requirements of section 16(1) MRG are not met.

Section 16(6) MRG carries the amounts forward each year. For 2027, the increase may not exceed two percent compared with the last adjustment date. From 2028, where the average annual CPI change exceeds three percent, only half of the portion above three percent is taken into account. The applicable annual amount must be determined under the statutory calculation and the publication by Statistics Austria.

This article covers only statutory indexation of the Category D ceilings. Reference rent, location surcharges, contractual indexation clauses, commercial premises and free rent formation are separate review areas.

Place Category D in the correct statutory framework

Section 16(5) MRG concerns the agreed main rent for a dwelling in equipment category D. The provision applies where the requirements of section 16(1) MRG are not met. The amount is assessed per square metre of usable area and month.

The property file should contain the lease, usable area, equipment category and the facts relevant to the condition of the dwelling. A rent roll is a useful working document, but it does not replace review of the lease and property records. The rent roll and lease agreements topic page organises these records.

The boundary to other rent rules matters. Reference rent and location surcharges require a different calculation. Commercial premises and situations with free rent formation require a separate review as well. The article on the Austrian Tenancy Act glossary entry supports the initial classification.

The applicable maximum amounts from 1 April 2026

With effect from 1 April 2026, the Statistics Austria publication lists two amounts for section 16(5) MRG: 1.13 euros per square metre and month for lit. a and 2.25 euros per square metre and month for lit. b. The second amount is linked to the usable condition of the Category D dwelling. The previous amounts were 1.12 euros and 2.23 euros.

These amounts are maximum main-rent amounts within the framework of section 16(5) MRG. They are not a statement about the total monthly payment. Service charges, public charges, other contractual components and the specific tenancy-law classification remain separate questions.

An up-to-date file should store the amount together with its effective date. The article on reference rent, location surcharge and category explains why the Category D amount must not be mixed with a reference-rent calculation.

The usable condition determines which amount applies

A Category D dwelling does not qualify for 2.25 euros solely because it carries the category label D. Section 16(5) MRG links the higher amount to a usable condition. The lower amount follows the other statutory condition. The relevant facts must be established from the dwelling and the applicable lease period.

The file should bring together the equipment description, inspection records, earlier findings, photographs and relevant agreements. Contradictions between the lease, rent roll and actual condition should be marked as open points. The age of the building alone does not establish the condition of one dwelling.

The rent roll plausibility check can identify inconsistencies between area, category and amount. The legal classification of the condition remains an individual review based on the original records.

Section 16(6) MRG sets the indexation method

For the adjustment on 1 April 2026, section 16(6) MRG refers to the change in the annual average of the Consumer Price Index 2000 compared with the index figure published for February 2001. The increase was also limited to one percent compared with the last adjustment date and could only reflect the average CPI change.

The statutory indexation is therefore a separate calculation step. First identify the relevant starting amount under section 16(5) MRG. Then apply the statutory mechanism to the last adjustment date. The amount is rounded to cents and applies from the effective date specified by the law.

The rent roll should show the amount per square metre, usable area, total main rent, category, documented condition and indexation date separately. This prevents a historical amount or contractual increase from being carried forward as the current statutory ceiling.

2027 and 2028: apply the formula rather than a fixed forecast

On 1 April 2027 and each year afterwards, the amount is adjusted against the last adjustment date by reference to the average CPI change in the preceding year. For 2027, the increase may not exceed two percent. Statistics Austria lists 1 April 2027 as the next publication date.

As a calculation-only upper bound if the full two-percent limit were used, the amounts of 1.13 euros and 2.25 euros would become 1.15 euros and 2.29 euros after cent rounding. These are not amounts already in force. The applicable figure depends on the established CPI change and the official publication.

From 1 April 2028, the additional high-inflation rule applies: where the average annual CPI change exceeds three percent, only half of the portion above three percent is taken into account. At five percent, the resulting adjustment factor is four percent. The new amounts apply from 1 April and are rounded to cents.

Build the income forecast around the statutory ceiling

For an apartment building, the forecast should start for each unit with the documented amount under section 16(5) MRG. The calculation needs at least usable area, amount per square metre, monthly main rent, category, condition and effective date. A single growth percentage for the whole building hides differences between units.

The base case should include amounts whose statutory framework and records have been reviewed. A sensitivity can show the permitted annual development without presenting an unpublished future amount as certain income. Vacancy, payment defaults and other income risks belong in separate model lines.

The apartment building risk check supports prioritisation of open issues. The data room completeness check helps organise the records. Neither tool replaces legal review of the individual leases.

Separate statutory indexation from contractual indexation

Section 16(6) MRG describes the development of the statutory maximum amounts in section 16(5) MRG. An indexation clause in the lease is a separate legal and review layer. Its wording, validity, notice and actual invoicing are outside this article.

The two layers should not be added together without review. First establish which statutory ceiling applies. Then assess separately whether a contractual arrangement permits an increase and how it was implemented. The article on contractual indexation in older leases addresses that different question.

A review of the permitted amount may also lead to a separate procedure. Where there are concrete doubts about main rent, recovery or conciliation, the article on rent review proceedings in an apartment building identifies the relevant records and procedural questions.

The review file for purchase, management and ongoing accounting

For each dwelling, keep the lease and amendments, usable area, category, condition evidence, rent roll and previous calculations together. On a change of ownership, the valuation date and any objections should also remain traceable in the file.

The review starts by asking whether section 16(5) MRG applies. Next establish the condition and the amount per square metre. The third step compares the amount with the value applicable on the effective date. Only then should the figure enter a purchase-price or income calculation.

You can receive further legal updates through BRANDaktuellen Rechtsnews. An apartment-building calculation should be based on the complete lease and property records.