Guide · Purchase costs
Property transfer tax and purchase costs in Austria
On top of the price, an Austrian purchase costs roughly 6 to 12 per cent more, depending on whether an agent is involved and whether you borrow. Two items are fixed by law and not negotiable, two are not. Each one is listed here with its legal basis and with the amount it makes at your price.
What it comes to at your price
The result is deliberately a range, not a single figure. Contract drafting and commission are freely agreed, and an exact total would claim a precision the law does not offer.
| Property transfer tax3.5 % of the price · fixed by law | € 14,000 |
| Land register fee1.1 % of the price · fixed by law | € 4,400 |
| Contract and escrow1 to 3 % plus tax · freely negotiated | € 4,800 – € 14,400 |
| Agent's commissionmax. 3 % plus tax · legal ceiling | up to € 14,400 |
| Registering the loan1.2 % of the registered sum · fixed by law | € 3,600 |
| Total additional costsroughly 10 to 13 % of the purchase price | € 41,000 – € 51,000 |
Registering the loan is calculated from the sum entered in the land register, which is usually higher than the loan itself. The exemption for owner-occupied homes up to € 500,000 expired on 1 July 2026.
The items and where they come from
Two lines are fixed by law: you cannot negotiate them and nobody can waive them. For the other two the range is real, and in a private sale the commission falls away entirely.
| Property transfer tax | 3.5 % | Of the price including assumed liabilities, § 7 GrEStG. All parties are jointly liable by law; contractually the buyer almost always takes it on. It is usually remitted by the contract drafter through FinanzOnline. |
| Land register entry | 1.1 % | Of the price, TP 9 lit b no 1 GGG, plus a filing fee of € 81. Only this entry makes you the owner, not the signature on the contract. |
| Mortgage registration | 1.2 % | Only with a loan, TP 9 lit b no 4 GGG. It is calculated from the registered charge, which is usually higher than the loan itself, often 120 to 130 per cent of it. |
| Contract and escrow | 1 to 3 % | Lawyer or notary, net plus 20 per cent VAT, certifications included. Freely agreed, therefore negotiable. Flat fees often sit at the lower end of the range. |
| Agent's commission | at most 3 % + VAT | That is 3.6 per cent gross per side, the ceiling set by the estate agents ordinance. The rule that whoever orders pays has applied only to RENTAL flats since 1 July 2023. On a purchase the buyer still contributes. |
The transfer tax in detail
The standard case is simple: 3.5 per cent of the consideration, meaning the price plus any liabilities taken on. The basis is the price, not the value. Pay 400,000 euros and you pay 14,000 in tax, whatever the property might be appraised at.
Within the family it works differently, and the difference is substantial. The family includes spouses and registered partners, cohabiting partners sharing a main residence, relatives in direct line, siblings, nieces and nephews. There the transfer always counts as gratuitous for tax purposes, even when money changes hands, and the tax is charged on a tiered scale of the property value rather than the price.
The tiered family rate
| Property value | Rate |
|---|---|
| € 0 – € 250,000 | 0.5 % |
| € 250,000 – € 400,000 | 2 % |
| above € 400,000 | 3.5 % |
What it comes to
| Property value | within the family | otherwise (3.5 %) |
|---|---|---|
| € 250,000 | € 1,250 | € 8,750 |
| € 400,000 | € 4,250 | € 14,000 |
| € 600,000 | € 11,250 | € 21,000 |
Calculated with the same tiers shown above. The property value follows the official valuation ordinance and is not the purchase price; the contract drafter determines it.
Why the extra costs come out of your own money
Banks usually do not finance the purchase costs, because there is no security behind them: a tax that has been paid cannot be realised. In practice that means around 20 per cent of your own funds PLUS the extra costs. On a price of 400,000 euros that is roughly 80,000 euros of equity and another 40,000 to 50,000 in costs. Learning that at the notary is learning it too late.
Common questions
How high is the property transfer tax in Austria?
3.5 per cent of the purchase price, set out in § 7 GrEStG. Within the family a tiered rate on the property value applies instead: 0.5 per cent on the first 250,000 euros, 2 per cent up to 400,000, and 3.5 per cent above that.
What do the purchase costs come to in total?
With an agent and a loan, roughly 10 to 13 per cent of the price. Without either, about 6 to 8 per cent. The difference is the commission, the single largest item.
Who pays the transfer tax?
All contracting parties are jointly liable by law; contractually the buyer almost always takes it on. It is usually remitted by the lawyer or notary through FinanzOnline.
What does the land register entry cost?
1.1 per cent of the price for the ownership entry plus a filing fee of 81 euros. With a loan, add 1.2 per cent of the registered charge, and that charge is usually higher than the loan.
Does the exemption for owner-occupied homes still exist?
No. It expired on 30 June 2026. Since 1 July 2026 the full 1.1 per cent entry fee and 1.2 per cent mortgage fee apply again. Anyone who used it must still be able to prove five years of main-residence use.
How high may the agent commission be on a purchase?
At most 3 per cent net per side, so 3.6 per cent gross. That is the ceiling in the estate agents ordinance. The rule that whoever orders pays has applied only to rental flats since 1 July 2023.
Can I add the purchase costs to my loan?
As a rule no. Banks expect them from your own funds, because there is no realisable security behind them. Plan for around 20 per cent equity plus the costs on top.
Will transfer tax on a first home be abolished soon?
It is a review mandate in the government programme, not a law. Until further notice 3.5 per cent applies, and within the family the cheaper tiered rate.
Read on
- From purchase offer to land register: the process →
- Vienna property prices: €/m² by district →
- For the seller side: selling a property →
- See flats for sale in Vienna →
As of 2026-08 · Sources: GrEStG, Court Fees Act (TP 9), estate agents ordinance · Orientation, not legal or tax advice