Agent commission in Austria: how much is it when buying and when renting?

The essentials in brief

• Purchase: at most 3% plus 20% VAT per contracting party, for purchase prices above €48,448.51. That is at most 3.6% gross.
• On a purchase price of €500,000 the buyer's commission is at most €18,000 including VAT.
• Rental: tenants only pay if they engaged the agent themselves — then at most two gross monthly rents, or one where the tenancy is fixed for up to three years.
• The Bestellerprinzip applies only to rented flats, not to purchases.
• The maximum rates are ceilings; a lower commission may be agreed.
• The commission only arises with a valid contract (§ 7 MaklerG).
• At ImmoLöwin buyers pay 3% plus VAT, unless a property is offered commission-free.

How high is the agent commission on a purchase?

On a purchase, buyer and seller may each pay at most 3% of the purchase price plus 20% VAT, where the purchase price is above €48,448.51. Lower purchase prices have their own bands:

Both sides may pay commission on a purchase. There is no Bestellerprinzip on purchases as there is on rentals.

Worked examples for buyers

The commission is a percentage of the purchase price; VAT is added on top. At the maximum rates, a buyer pays:

On top of the commission come further incidental costs: 3.5% Grunderwerbsteuer (property transfer tax), 1.1% for the entry in the Grundbuch (land register) and the fees for drafting the contract and running the escrow. The full calculation is in our guide Incidental costs when buying property.

Who pays the commission on a rental?

For rented flats, since 1 July 2023 the party who engaged the agent first pays (§ 17a MaklerG). If the agent offers a flat on the landlord's instructions, they may not charge the tenant commission. Such an agreement would be void; breaches cost the agent an administrative fine of up to €3,600.

The Bestellerprinzip applies only to flats. Shops and offices have their own maximum rates under the Immobilienmaklerverordnung.

How a letting with an agent works is explained under Letting a flat in Vienna; how a search mandate works for tenants, under Flat hunting in Vienna.

When does the agent commission fall due?

The commission only falls due once the brokered contract takes legal effect (§ 7 MaklerG). Viewings, exposés or a rejected offer cost nothing. If the purchase contract is subject to a condition precedent — financing by the bank, say, or approval by the Grundverkehrsbehörde (land transfer authority) — the claim arises only when that condition is met.

Before your offer the agent must give you a written overview of the expected costs, state their commission separately and disclose whether they are also acting for the other side (§ 30b KSchG). If that information is missing, the commission can be reduced (§ 3 Abs. 4 MaklerG).

When is a flat commission-free?

"Commission-free" means that you as buyer or tenant pay no agent commission. This is usual in three cases:

1. New build directly from the Bauträger (property developer). Many developers sell without buyer commission; the distribution costs are then included in the purchase price.
2. A rented flat offered on the landlord's instructions. Because of the Bestellerprinzip, almost every rented flat offered through an agent is commission-free for the tenant.
3. A private sale without an agent. The commission then falls away — but so does the checking of the documents by a third party.

Commission-free does not automatically mean cheaper. Compare the total price including incidental costs, and check the Grundbuch, the Rücklage (maintenance reserve) and the Energieausweis (energy performance certificate) just as carefully as with an agency property. Whether a property of ours is commission-free is stated in every listing under Buy and Rent.

Can the agent commission be negotiated or deducted from tax?

Negotiated, yes: the rates in the Immobilienmaklerverordnung are ceilings, and any lower commission is permissible. For tax the position is this: if you move in yourself, you cannot deduct the commission. If you buy a flat in order to let it, the commission counts towards the acquisition costs and is written off together with the building's share — the details are for your tax adviser. On a sale the commission does not reduce the gain where Immobilienertragsteuer (property income tax) is calculated at the special rate of 30%.