If you are planning to buy or sell an apartment or house in Austria, it is important to understand: in addition to the property price itself, you will have to pay additional taxes and fees. How much exactly? According to calculations by the Austrian portal Infina, these costs amount to approximately 10–12% of the property value. Simply put: if an apartment costs €400,000, be prepared to spend an additional €40,000–48,000.
When selling property, there is a separate tax — up to 30% of your profit. Sounds serious? Don’t worry: in this article we will break everything down step by step — in simple language, with examples and calculations. Even if you are encountering this topic for the first time, after reading you will know exactly where your money goes. We have prepared a detailed guide on each tax and fee — with specific calculations, examples, and diagrams.
This article complements our material on additional costs when buying property and will be useful both for buyers and for those planning a sale.
What taxes and fees does the property buyer pay?
When buying real estate in Austria, you can expect several mandatory payments. Let’s examine each one — what it is, why it is needed, and how much it costs.
Grunderwerbsteuer — Property Transfer Tax (3.5%)
Grunderwerbsteuer (GrESt) is the main tax payable on every change of property ownership in Austria. The standard rate is 3.5% of the purchase price (Kaufpreis). When buying an apartment for €350,000, this amounts to €12,250. The tax is levied regardless of whether the property is purchased, gifted, or inherited — only the tax base changes.
For property transfers within the family, a preferential tiered tariff (Stufentarif) applies: the first €250,000 is taxed at 0.5%, the next €150,000 at 2%, and the remainder at 3.5%. As a result, for a property worth €500,000, the tax will be €7,750, compared to €17,500 at the standard rate of 3.5%. Since July 1, 2025, updated rules for Share Deals also apply:
- The participation threshold triggering the tax obligation has been reduced from 95% to 75%
- The period during which changes in ownership structure are tracked has been extended from 5 to 7 years (according to Budgetbegleitgesetz 2025).
Eintragungsgebühr — Land Register Entry Fee (1.1%)
Austria has a special register — the Grundbuch (Land Register). It is like a “passport” for each property: it records who the owner is, whether there are debts or restrictions. When you buy an apartment, you must be entered into this register — and typically a Eintragungsgebühr of 1.1% of the purchase price is charged. For an apartment at €400,000, this is €4,400. If you take out a mortgage, an additional 1.2% of the loan amount is charged for registering the lien (Pfandrecht). Together, this can amount to up to €11,500.
However, a temporary exemption from these fees is currently in effect! The registration application must be submitted to the Grundbuchsgericht between July 1, 2024 and July 1, 2026.
Conditions for the fee exemption:
- The apartment must be your primary residence — confirmed by Meldezettel and waiver of previous housing rights.
- The exemption applies up to a tax base of €500,000 per buyer. If the amount exceeds this threshold, the standard fee is charged on the excess. For values over 2 million euros, the exemption does not apply at all.
- If the apartment is still under construction, it must be occupied within 3 months of completion, but no later than 5 years after registration in the Grundbuch.
- If within 5 years of registration you sell the apartment or give up your Hauptwohnsitz, the fee must be paid retroactively.
- For exemption from the Pfandrecht (mortgage lien) fee, at least 90% of the loan must be used for purchasing, building, or renovating housing, confirmed by a bank certificate.
Important: until you are registered in the Grundbuch, legally you are not the owner, even if you have already signed the contract and paid for the apartment. Therefore, this step is mandatory. Additionally, if you take out a mortgage, the bank also registers its lien (Hypothek) in the Grundbuch — for which an additional 1.2% of the loan amount is charged.
Vertragserrichtung — Notary and Legal Fees (~1.5–3%)
In Austria, you cannot simply sign a purchase contract between yourselves — it must be prepared and certified by a notary (Notar) or lawyer (Rechtsanwalt). This specialist also acts as a trustee (Treuhänder) — meaning the money first goes to a special protected account and is only transferred to the seller after all conditions are met. This protects both the buyer and the seller.
How much? Usually 1.5% to 2% of the property price (minimum €1,500–2,000). For an apartment at €400,000, this is approximately €6,000–8,000. The notary also calculates and pays the Grunderwerbsteuer on your behalf and submits documents to the Grundbuch — taking on a significant portion of the bureaucracy.
Maklerprovision — Real Estate Agent Commission (3% + VAT)
If you buy property through a real estate agency (Makler), you will have to pay a commission. According to the Austrian Immobilienmakler-Verordnung, the maximum commission is 3% of the property value + 20% VAT.
For an apartment at €400,000: 400,000 × 3% = €12,000 + €2,400 (VAT) = €14,400. This is considerable money, but a professional agent helps avoid mistakes that could cost even more — from legal problems to overpaying for the property.
Summary Table: Buyer’s Costs (Apartment €400,000)
| Cost Item | Rate | Amount, € |
| Grunderwerbsteuer | 3.5% | 14,000 |
| Vertragserrichtung | ~1.5–2% | 6,000–8,000 |
| Maklerprovision | 3% + VAT | 14,400 |
| Miscellaneous | fixed | 500–2,200 |
| TOTAL | ~9.6–12% | ~€38,000 |
What taxes does the property seller pay?
Now let’s talk about the reverse process — selling. Here there is one main tax, but it can be quite significant.
As the diagram shows, taxation of real estate sales in Austria has been progressively tightened and increased. Let’s look at the current rules.
When you sell property for more than you bought it for, the difference between the sale price and the purchase price is called the “capital gain.” It is from this gain that Immobilienertragsteuer (ImmoESt) is levied. This tax has existed since 2012, when Austria abolished the former 10-year “speculation period” — previously, if you held the property for more than 10 years, the sale was tax-free. This no longer applies.
How much? The rate is 30% of the profit (since 2016; previously it was 25%). But there is an important difference depending on when you purchased the property:
“New” property (Neugrundstück) — real estate acquired after March 31, 2002. If you sell it at a profit, you pay the full 30% of the difference between sale and purchase price.
Example: You bought an apartment in 2010 for €250,000 and now sell it for €400,000. Your profit is €150,000. Tax: 150,000 × 30% = €45,000.
“Old” property (Altgrundstück) — real estate acquired before April 1, 2002. A simplified system applies: the state assumes your acquisition costs were 86% of the sale price (even if it was actually less). So only 14% of the sale price is taxed, and the effective rate is just 4.2% of the sale price.
Example: You bought a house in 1998 for €100,000 and now sell it for €400,000. Although your actual profit is €300,000, the state calculates: 400,000 × 14% = €56,000 (taxable profit). Tax: 56,000 × 30% = €16,800 (not €90,000, which would be 30% of the actual profit). This is why “old” property is taxed much more favourably.
When is the sale of property not taxed at all?
Good news: in Austria there are cases where you can sell property and pay no capital gains tax at all. Here are the two main exemptions:
- Primary residence (Hauptwohnsitzbefreiung). If the apartment or house was your primary residence (i.e. you actually lived there, not rented it out), and you meet one of two conditions — you lived there continuously for at least 2 years from the date of purchase, or lived there for at least 5 years within the last 10 years — then the entire profit is exempt from tax upon sale. However, there is a condition: you must deregister from this address (i.e. move out).
- Self-built property (Herstellerbefreiung). If you built the house yourself and never used depreciation tax deductions (AfA), the profit from the sale of the building is also tax-exempt. Note, however: this benefit applies only to the building, not the land beneath it. Therefore, if you both lived in the house and built it yourself, it is more advantageous to choose the first exemption (Hauptwohnsitzbefreiung), as it covers both the building and the land.
What’s new from 2025: surcharge for land rezoning
From July 1, 2025, a new rule applies in Austria (Budgetbegleitgesetz 2025): if your land plot was rezoned from “green zone” (Grünland) to “development land” (Bauland) after December 31, 2024, a surcharge of 30% is added to your profit upon sale. This applies only to the land portion (not the building). This change is aimed against land speculation — when someone cheaply buys a field, has it rezoned for development, and sells it at a high price.
Example: How it works in practice (the Petrenko family)
Let’s look at a specific situation. The Petrenko family buys an apartment in the 3rd district of Vienna (Landstraße) for €380,000.
Their additional costs when buying:
- Property transfer tax (GrESt) 3.5% — €13,300.
- Notary ~1.5% — €5,700.
- Agent commission 3% + VAT — €13,680.
Total additional costs: approximately €32,680 (that is ~9.7% of the apartment price).
So the real purchase cost for the Petrenkos is not €380,000 but about €413,000.
After 8 years, the Petrenkos sell this apartment for €480,000. Since they lived there the entire time as their primary residence (Hauptwohnsitz), they are completely exempt from capital gains tax — even though they earned a €100,000 difference.
What if the apartment had been rented out? Then the Hauptwohnsitzbefreiung would not apply, and the Petrenkos would have paid 30% of the profit: 100,000 × 30% = €30,000 in tax. That is why it is important to think ahead at the buying stage about how you plan to use the property.
Conclusion
Let’s summarize the key points. When buying property in Austria, expect additional costs of ~10–12% of the property price — comprising the purchase tax (3.5%), Land Register entry (1.1%), notary fees (~1.5–2%), and agent commission (3% + VAT). When selling, the capital gains tax is 30%, but if you lived in the property as your primary residence, you may be completely exempt from it.
This article is for informational purposes only and does not replace consultation with a tax advisor (Steuerberater). For each specific situation, we recommend obtaining individual advice.
The VigoImmobilien team will help you navigate all aspects of buying or selling property in Vienna — from property selection to transaction support. Contact us: +43 664 99 8775 99 or [email protected].
