Real estate transfer tax
Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax rate, exemption from the real property transfer tax etc.
Information for newcomers
The real estate transfer tax is a (rights) transfer tax and covers acquisition of real estate in Austria, both in return for payment and without payment.
These rules apply to all citizens and entrepreneurs from EU Member States in Austria.
- Taxable items (→ BMF)German text
- Exemption from real estate transfer tax (→ BMF)German text
- Tax base (→ BMF)German text
- Tax rate (→ BMF)German text
- Establishing liability for tax and the liable parties (→ BMF)German text
- Self assessment, tax declaration and distribution possibilities (→ BMF)German text
- Reimbursement of real estate transfer tax (→ BMF)German text
Translated by the European Commission
Last update: 1 January 2023
Responsible for the content: Federal Ministry of Finance