Selling property in Vienna and Lower Austria
By Sonja Winter, real estate agent · Updated: November 2026
Before you set a price, it helps to know what you will actually keep. In Austria three things decide that: the real estate income tax, the agent's commission and any loan still on the property. Here is how it works, in plain English.
The tax: three cases
| Your case | How the tax is calculated |
|---|---|
| It was your main residence long enough | Often tax-free, see below |
| Bought from April 2002, not your own home (e.g. a flat you rented out) | 30 % of the gain |
| Bought before 31 March 2002 (usually "old property") | 4.2 % of the sale price, 6 % for sales from 1 January 2027 |
Main residence exemption: the sale is tax-free if the property was your main residence without a break from purchase to sale for at least two years, or for at least five years in a row within the last ten years before the sale. In both cases you have to give up the main residence when you sell.
The gain is roughly the sale price minus what you paid back then, including purchase costs and documented improvements. Your own agent's commission does not reduce the gain at the 30 % rate.
The 2027 change: for old property the flat rate rises from 4.2 % to 6 % of the sale price for sales after 31 December 2026. What counts is when the purchase contract is concluded, often when the purchase offer is accepted, not the land register entry. On €400,000 that is €7,200 more. If the land was rezoned as building land after 1987, other rates apply.
The notary or lawyer who draws up the contract usually calculates the tax and pays it to the tax office straight from the purchase price.
Commission
As a seller you usually pay 3 % of the sale price plus 20 % VAT, and only when the property is sold. No upfront fees. Before you sign, you get a written overview of all costs. Be careful with clauses that make you pay without a sale; they are only allowed in specific cases and must be in the contract.
Energy certificate
You need one. Its key values (heating demand, final energy demand and the energy efficiency class) must appear in every advert, so in practice you need it before you advertise. The buyer must see the certificate before making an offer, and it can be at most ten years old. If it is missing, you risk a fine of up to €1,450.
The steps
- Meeting and listing agreement. We look at the property together. Once we have signed, I prepare the price assessment.
- Documents. Land register extract, plans, permits, energy certificate; for flats also the condominium documents, reserve fund and recent owners' meeting minutes.
- Marketing and viewings. Only with buyers whose financing has been checked.
- Purchase offer. In Austria the buyer makes a written offer. Once you accept it, the sale is usually binding.
- Contract and escrow. A notary or lawyer drafts the contract, holds the money in escrow and registers the new owner in the land register.
- Handover. With a handover report and meter readings.
To get a rough figure of what you will keep, try the sale calculator (in German, but easy to use).
Frequently asked questions
Do I pay tax when I sell my flat or house in Austria?
Usually yes, real estate income tax (Immobilienertragsteuer): 30 % of the gain. If it was your main residence for long enough, the sale is often tax-free. For property bought before 31 March 2002 there is usually a flat rate based on the sale price instead.
Does the tax also apply if I live abroad?
Yes, as a rule. Austria taxes the sale of Austrian property, wherever you live. Whether and how your home country also taxes the gain, and how the tax is credited, depends on your country's rules and the tax treaty. Ask a tax adviser.
How much commission does the seller pay?
Usually 3 % of the sale price plus 20 % VAT, and only once the property is sold. On a sale for €400,000 that is €14,400.
Do I need an energy certificate?
Yes. Its key values (heating demand, final energy demand and efficiency class) must be in every advert, and the buyer must see it before making an offer. It can be at most ten years old.
Do I have to be in Austria to sell?
Not for every step. Many steps can be handled with a power of attorney or a certified signature. Talk to the notary or lawyer early about what they need from you.
Thinking about selling?
Let's talk it through in English. I'll tell you honestly what I think, and you decide in your own time.
Get in touch Call: +43 650 968 58 18 WhatsAppSources
- § 30 and § 30a Income Tax Act 1988 (EStG), § 124b no. 498 EStG (6 % from 2027), RIS
- § 15 Real Estate Agents Regulation (ImmMV), § 15 Brokers Act (MaklerG), RIS
- Energy Certificate Act 2012 (EAVG), RIS
Status: November 2026. General information, not tax or legal advice. For your own case, a tax adviser, notary or lawyer will give you a binding answer.