Tax in Austria
See what Austria's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Austria, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Annual property or land tax
- Income tax beyond the rent
- Dividends, interest and share sales
- Retirement savings
EUR · Rates as at 12 July 2026 · Estimates, not advice
Rental income is taxed at progressive rates (0 to 55%) for residents and non residents alike; the 1.5% building depreciation (AfA) is not modelled, and a non resident's add back is not modelled either. Property sales pay ImmoESt at 30% (the 27.5% special rate applies to CAPITAL INVESTMENT income, NOT to real estate), and the main residence and old asset (Altvermögen) reliefs are not modelled.
How rental income is taxed in Austria
For a resident owner: Progressive rates from 20% to 55%, stacked on other income in this country. The top rate of 55% applies above €1,000,000. For an owner living abroad and renting this out: Progressive rates from 20% to 55%, stacked on other income in this country. The top rate of 55% applies above €1,000,000.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are taxed at a flat 30%.
Annual property tax while holding
About 0.2% a year on the property value.
What it costs to buy
About 3.5% of the price on purchase. Grunderwerbsteuer is 3.5% and the projection charges exactly that, which is the figure quoted above; the ~1.1% Grundbuch registration fee that takes a real Austrian purchase to about 4.6% all in is a separate court charge, is NOT in that figure, and needs budgeting on top. No foreign buyer surcharge. The annual Grundsteuer is low and IS modelled, at a flat 0.2% of market value a year. The municipal Hebesatz and the Einheitswert base it is really assessed on are not, so treat it as an indicative charge rather than the actual assessment. Some Länder restrict non EU buyers under their Grundverkehr rules.
Income tax in Austria, beyond the rent
Progressive, up to 55%. The bands run Up to 13,308 at 0%; 13,308 to 21,617 at 20%; 21,617 to 35,836 at 30%; 35,836 to 69,166 at 40%; 69,166 to 103,072 at 48%; 103,072 to 1,000,000 at 50%; Above 1,000,000 at 55%. Rental profit joins this ladder. Figures in EUR, as verified 29 August 2026.
Dividends, interest and share sales
How Austria taxes investment income. For dividends: Flat 27.5%. For interest: Flat 27.5%. For share sale gains: Flat 27.5%.
Pensions and retirement savings
EET. Deductible in, taxed out. Contributions come off taxable income. No annual cap is modelled. Growth inside the fund is untaxed. Withdrawals can start from age 65. The rest is taxed at a flat 6%, not at the income tax rate.
How Freeholt models Austria
Every rate above is priced from Freeholt's own table for Austria and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Austria this covers Betriebskosten (building operating costs, largely recoverable from the tenant), Grundsteuer (a small municipal land tax the owner pays), building insurance, a maintenance reserve, and management fees.
How borrowing works here
Austrian mortgages typically run 25 to 30 years and mix fixed and Euribor linked variable rates rather than one long fixed term; the FMA caps loan to value near 80% for residents and around 70% for non residents.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- ModelledAnnual property or land tax
- Charged every year the property is held.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- ModelledRetirement savings
- Contributions, the fund and the way out.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (10)
- Austria's band edges here are the 2025 ones; 2026 raised them by about 1.7%. Income meets each higher rate slightly too early, so below €1m the tax is a little overstated.
- Austrian social security contributions are not taken off first. Pay should be entered already net of them, or the tax is overstated.
- Austria adds a fixed amount to a non resident's taxable income, and that add back is not applied, so a non resident's tax is understated.
- Austria taxes crypto gains at the same 27.5% as securities, but there is no crypto category here. Price a crypto gain as a securities gain and the rate is right.
- Only Austria's Abfertigung Neu account is modelled. The ASVG state pension has no pot behind it and is not included, so this is not the whole of an Austrian retirement income.
- Austria's mandatory 1.53% of monthly pay into the scheme has no home here, and no annual ceiling is enforced.
- The access age shown is the men's, 65. Women reach state pension age at about 61.5 in 2026 on an already legislated schedule, so for a woman access looks later than it is.
- Austria's access age here is the state pension age, standing in for the severance account's own rule, which turns on leaving employment. Access may come earlier than shown.
- Austria's Abfertigung Neu is funded by the employer rather than out of the employee's own pay, so the contribution figures here price an outlay the employee never makes.
- No tax free slice of an Austrian lump sum is assumed, because none was stated. If one exists, the tax shown is too high by 6% of it.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Austria with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Austria property tax?
- Yes. Rental income tax, capital gains on a sale, duty on purchase and annual property or land tax are priced from Freeholt's own rate table for Austria. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Austria taxed if I live somewhere else?
- Progressive rates from 20% to 55%, stacked on other income in this country. The top rate of 55% applies above €1,000,000. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Austria figures as at?
- The rate table for Austria was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Austria alongside everything else you own: see the year your portfolio starts paying you back.