Country guide
Buying property in Austria as a foreigner
Rules last checked 30 October 2026 · 10 official sources · Education, not financial, tax, legal or immigration advice.
Austria treats nationals of European Union states like Austrians when they buy land, while nationals of other countries need an official permit from the Land where the property lies. Agricultural land and land in reserved communes need a permit from every buyer.
What are you doing with Austria?
Returns after tax, what is withheld, and the way out.
In Austria the transfer tax is 3.5 percent of the consideration and the land register entry fee is 1.1 percent of the value, plus EUR 85 for the application. Details
Austria charges a municipal property tax, which is the base amount set by the tax office times a multiplier of up to 500 percent chosen by the municipality. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
Austria treats nationals of European Union states like Austrians when they buy land, while nationals of other countries need an official permit from the Land where the property lies. Details
In Austria the transfer tax is 3.5 percent of the consideration and the land register entry fee is 1.1 percent of the value, plus EUR 85 for the application. Details
Austria charges a municipal property tax, which is the base amount set by the tax office times a multiplier of up to 500 percent chosen by the municipality. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Answered below
The Ministry of Finance says Austria's inheritance tax has been abolished, so cross border inheritances and gifts no longer raise double taxation.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
Austria treats nationals of European Union states like Austrians when they buy land, while nationals of other countries need an official permit from the Land where the property lies. Details
Austria charges a municipal property tax, which is the base amount set by the tax office times a multiplier of up to 500 percent chosen by the municipality. Details
In Austria the transfer tax is 3.5 percent of the consideration and the land register entry fee is 1.1 percent of the value, plus EUR 85 for the application. Details
Questions people in this position often miss
- Does buying give me the right to live there?Not confirmed yet
Several well known property routes to residence have closed or changed, and others need more than a purchase.
- What happens if I die, or the family inherits?Answered below
The Ministry of Finance says Austria's inheritance tax has been abolished, so cross border inheritances and gifts no longer raise double taxation.
- What is owed every year, even if the home sits empty?Answered below
Austria charges a municipal property tax, which is the base amount set by the tax office times a multiplier of up to 500 percent chosen by the municipality. The owner is the taxpayer.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
Austria charges a municipal property tax, which is the base amount set by the tax office times a multiplier of up to 500 percent chosen by the municipality. Details
In Austria the transfer tax is 3.5 percent of the consideration and the land register entry fee is 1.1 percent of the value, plus EUR 85 for the application. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Answered below
The Ministry of Finance says Austria's inheritance tax has been abolished, so cross border inheritances and gifts no longer raise double taxation.
- What happens when I sell?Answered below
Austria taxes gains from selling land and buildings at a special rate of 30 percent. A main residence lived in for two years, or for five of the last ten years, is exempt.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions |
|---|---|---|---|
| Nationals of EU member states | Any property | Open |
|
| Everyone else | Any property | Approval needed |
|
| Everyone else | agricultural land | Approval needed | The official portal says a land transaction permit must be obtained, among other cases, when the object is agricultural or forestry land. This applies to every buyer, Austrian or not. |
| Everyone else | residential in reserved communes | Approval needed | The official portal says a land transaction permit must be obtained, among other cases, when the property lies in a reserved commune (Vorbehaltsgemeinde). The portal does not list the communes. |
What it costs to buy
Real estate transfer tax (Grunderwerbsteuer) on a purchase of land or a home
- Rate
- 3.5 percent of the consideration, which includes the price and any debt taken over.
- The tax base is at least the property value (Grundstückswert) for built up property.
- The buyer and seller are both liable by law, whatever the contract says.
Land register entry fee for ownership (Eintragungsgebühr)
- Rate
1.1 percent of the value of the right, normally the purchase price, plus a filing fee of EUR 85 for the land register application.
Land register entry fee for a mortgage pledge
- Rate
1.2 percent of the pledge amount when a pledge is entered together with the ownership, for example when a loan finances the price.
Administrative fee for a third country buyer's permit
- Rate
The fee differs by Land. In Vienna the portal gives EUR 76.30 per applicant for ownership or co ownership, plus EUR 3.27 and a federal fee of EUR 21 for the final validity note.
- Extra for a foreign buyer
Applies only where a permit is needed.
Real estate transfer tax on a transfer for no consideration, within a family or on death
- Rate
A stepped scale on the property value: 0.5 percent on the first EUR 250,000, 2 percent on the next EUR 150,000 and 3.5 percent above that.
Temporary exemption from the land register fee for a home
- Rate
- The Ministry of Justice page states that the 1.1% ownership entry fee and the mortgage entry fee are waived for a home when the contract was concluded after 31 March 2024 and the application reaches the land register between 1 July 2024 and 1 July 2026.
- The home must meet an urgent housing need shown by a main residence registration, and be lived in for five years or the fee is charged afterwards.
- The waiver covers a base of up to EUR 500,000, and there is none above EUR 2 million.
- The page gives no extension after 1 July 2026, so the full fees apply from then.
- Check
Check it is still current. Based on the Court Fees Act (Gerichtsgebuehrengesetz), temporary exemption for homes dated 20 March 2024.
Key numbers (3)
| Real estate transfer tax on a purchase | 3.5% |
|---|---|
| Land register entry fee for ownership | 1.1% |
| Land register application filing fee | EUR 85 |
What if the price is…?
- Real estate transfer tax on a purchase (3.5% of the price)EUR 17,500
- Land register entry fee for ownership (1.1% of the price)EUR 5,500
- Land register application filing fee (a flat amount)EUR 85
Duties and fees under the rules shownEUR 23,085
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Property tax (Grundsteuer)
- Rate
- The tax office sets a base amount from the unit value, and the municipality applies a multiplier of up to 500 percent.
- The owner is the taxpayer.
- Amounts above EUR 75 a year are paid in four instalments on 15 February, 15 May, 15 August and 15 November.
Key numbers (1)
| Maximum municipal multiplier for property tax | 500% |
|---|
Rent from the property
Tax on rent
- Owner living elsewhere
A person without an Austrian residence can be liable to Austrian tax on certain Austrian income, under limited tax liability, for example the letting of a property in Austria (section 1 paragraph 3 of the Income Tax Act). The page gives no separate flat rate for rent.
Selling
Tax on a sale
- Owner living elsewhere
- Gains from selling land and buildings, including flats, are taxed at a special rate of 30 percent since 2016.
- The rate does not raise the rate on other income.
- The pages read do not describe any special rule for a seller living abroad.
- Withholding on the sale
The party representative (a notary or lawyer) usually calculates and pays the tax for the seller when the transfer tax is self calculated, and reports the deal to the tax office. Otherwise the seller pays an advance payment of 30 percent by the 15th day of the second month after the month of payment.
- Exemptions
- A home that was the seller's main residence is exempt if the seller lived there continuously for at least two years from purchase until sale, or for at least five of the last ten years.
- Land up to 1,000 square metres is covered.
- A building the seller built for private use is also exempt, but not the land.
Key numbers (2)
| Special tax rate on gains from selling land | 30% |
|---|---|
| Main residence exemption, continuous years from purchase | 2 years |
What if I sell?
Gain (sale price less purchase price)EUR 100,000
Tax on the sale
- Real estate transfer income tax (ImmoESt)EUR 30,000Charged on the gain: the sale price less the purchase price. A special rate of 30 percent on gains from selling land and buildings since 2016. A home that was the seller's main residence is exempt after at least two years of living there continuously from purchase to sale, or five of the last ten years. The pages read describe no special rule for a seller living abroad. The notary or lawyer usually calculates and pays it.
Total under the rules shownEUR 30,000
A planning figure under the rules shown, not advice. Costs of buying and selling, improvements, reliefs for a home lived in, treaties and the owner's own circumstances can change it, and tax on a gain is usually settled on a return.
Inheritance and gifts
Inheritance and gift tax
- Summary
The Ministry of Finance says Austria's inheritance tax has been abolished, so cross border inheritances and gifts no longer raise double taxation. Transfer tax on land still applies to a transfer on death or by gift, on a stepped scale from 0.5 to 3.5 percent of the property value.
Key numbers (3)
| Transfer tax scale for free transfers, first EUR 250,000 | 0.5% |
|---|---|
| Transfer tax scale for free transfers, next EUR 150,000 | 2% |
| Transfer tax scale for free transfers, above EUR 400,000 | 3.5% |
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in Austria.
The usual steps, in order
- Check the land register extract of the property for owners, mortgages and rights of others.
- Find out from the Land's land transaction authority whether a permit is needed, which depends on the buyer's nationality, the type of land and the commune.
- Sign the purchase contract, with signatures certified by a notary or court.
- Pay the price through a trust account held by a notary or lawyer where a loan is involved.
- Report the deal for transfer tax, or have it self calculated, through the party representative on FinanzOnline by the 15th day of the second month after the month the tax arose.
- Apply to the land register to enter the ownership, since ownership passes only on entry.
Questions people ask
Can a buyer who is not an EU national buy a home in Austria?
Under the official portal, a national of a third country needs a permit under the law of the Land where the property lies. The permit is granted where the deal serves a cultural, social or economic interest and does not harm state policy interests.
What does buying a home in Austria cost in taxes and fees?
The transfer tax is 3.5 percent of the consideration, and the land register entry fee is 1.1 percent of the value of the right plus EUR 85 for the application. A mortgage pledge adds 1.2 percent of the pledge amount.
How is a gain from selling a home in Austria taxed?
Gains from selling land and buildings are taxed at a special rate of 30 percent. A main residence is exempt after two continuous years of living there from purchase, or five of the last ten years.
Is there inheritance tax in Austria?
The Ministry of Finance says the inheritance tax has been abolished. Transfer tax on land still applies to a transfer on death, on a stepped scale from 0.5 to 3.5 percent of the property value.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- Whether nationals of Iceland, Liechtenstein and Norway are treated like Austrians could not be confirmed on an official page, because the pages that list European Economic Area states were blocked.
- The treatment of Swiss nationals and the list of third countries covered by bilateral agreements could not be confirmed from an official source yet.
- The Länder land transaction laws, the list of reserved communes and the permit conditions in each Land could not be confirmed, because the federal legal database returned a security check and the Land sites were not read.
- Rent received by a non resident owner: the rate, deductions and filing route could not be confirmed from an official source yet.
- Mortgage availability and loan to value limits for non resident buyers, bank account opening and exchange controls could not be confirmed from an official source yet.
- Whether owning a home in Austria gives any right of residence could not be confirmed from an official source yet.
- Notary and lawyer fees, value added tax on new homes and any registration of beneficial owners could not be confirmed from an official source yet.
- The official portal page on foreign buyers is written with the Austrian Chamber of Notaries and notes that rules differ by Land, so its general statements are not a substitute for the Land law texts.
Sources
Official pages these figures come from (10)
See what this does to your own numbers
Add a property in Austria next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.