🇦🇹 Austria

Property Taxes and Buying Costs in Austria

Budget 8–11% on top of the price for a resale apartment. On a 60 m² apartment in Vienna (about €408,000) that is roughly €32,640–€44,880.

Costs when you buy

Real estate transfer tax (Grunderwerbsteuer)
3.5% of price
Land register entry fee (Eintragungsgebühr)
1.1% of price
A temporary exemption for owner-occupiers (price up to €500,000) applied to contracts signed between July 2024 and mid-2026; check whether it has been extended.
Lawyer or notary (contract and escrow)
approx. 1–3% of price plus VAT
Agent commission
up to 3% of price plus 20% VAT
VAT on new builds
Usually none: residential sales are generally VAT-exempt; transfer tax applies instead

Costs while you own

Property tax (Grundsteuer)
Low: typically a few hundred euros a year for an apartment, set by municipality
Second-home and vacancy levies
Some states (e.g. Tyrol, Salzburg, Vienna) charge second-home or vacancy levies; varies by state

Tax on rental income

Net rental income of non-residents is taxed at Austrian progressive income tax rates, after deducting expenses and depreciation; a tax return is required.

Frequently Asked Questions

What taxes do you pay when buying property in Austria?↓
Real estate transfer tax (Grunderwerbsteuer): 3.5% of price. Land register entry fee (Eintragungsgebühr): 1.1% of price. Lawyer or notary (contract and escrow): approx. 1–3% of price plus VAT. Agent commission: up to 3% of price plus 20% VAT. VAT on new builds: Usually none: residential sales are generally VAT-exempt; transfer tax applies instead.
What are total closing costs in Austria?↓
Typically 8–11% of the purchase price for a resale apartment.
How is rental income taxed in Austria for non-residents?↓
Net rental income of non-residents is taxed at Austrian progressive income tax rates, after deducting expenses and depreciation; a tax return is required.
Buying property in Austria: step-by-step guide →
Property prices in Austria →Apartments for sale in Austria →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Brandauer Rechtsanwälte: Grunderwerbsteuer Österreich 2026.