Tax base

The real estate transfer tax is generally calculated according to the value of the consideration, but at least from the so-called property value or in some cases from the unit value. For some transactions, the property value or the unit value is always used as the tax base for the real estate transfer tax.


These rules also apply to all citizens and entrepreneurs from EU Member States in Austria.

Translated by the European Commission
Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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