Real estate transfer tax

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.

Caution

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

Further links

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}

Further information:

Regulations, decrees, reports and information on real estate transfer tax (→ BMF)^{German text}

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Please note

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Translated by the European Commission

Last update: 1 January 2025

Responsible for the content: Federal Ministry of Finance