How high are the additional costs when buying property in Austria?

The essentials in brief

• Property transfer tax (Grunderwerbsteuer): 3.5 % of the purchase price.
• Land register entry (Grundbuch): 1.1 % of the purchase price. The exemption for a principal residence expired on 30 June 2026.
• Mortgage lien with a loan (Pfandrecht): 1.2 % of the registered lien amount — not of the purchase price.
• Agent's commission: at most 3 % plus 20 % VAT per contracting party (for purchase prices above 48,448.51 €). The “the party who orders, pays” rule (Bestellerprinzip) does not apply to purchases.
• Contract drafting and escrow: about 1–3 % plus VAT, often negotiable as a flat fee.
• Rule of thumb: around 10 % without a loan, around 11 % with a loan. Without an agent about 6–7 %.
• Vienna and Lower Austria: the same rates — tax and fees are federal law.

Which additional costs arise?

Purchase costs (Kaufnebenkosten) are all taxes, fees and professional charges that arise on top of the purchase price when acquiring a property. In Austria the buyer bears most of them.

Property transfer tax: 3.5 % of the purchase price

On a purchase, the Grunderwerbsteuer amounts to 3.5 % of the consideration, as a rule the purchase price. The notary or lawyer calculates it themselves and pays it to the tax office; the money is placed in escrow for that purpose when the contract is signed. For transfers within the family and for gifts, a graduated tariff on the property value (Grundstückswert) applies: 0.5 % up to 250,000 €, 2 % for the next 150,000 €, 3.5 % above that.

Land register entry: 1.1 % — without exemption

Registering the right of ownership costs 1.1 % of the purchase price plus a filing fee (85 € according to oesterreich.gv.at). For purchases of a principal residence there was an exemption up to 500,000 € from April 2024 to June 2026. It applied to applications received by the land register court by 30 June 2026. For new purchases the full fee applies again.

Mortgage lien: 1.2 % of the registered amount

Anyone buying with a loan has a mortgage lien (Pfandrecht) entered in the land register in favour of the bank. The fee is 1.2 % of the registered amount. Banks usually register a maximum-amount mortgage (Höchstbetragshypothek) above the loan sum, in practice around 120 %, in order to secure interest and costs. The fee is payable on that maximum amount. An unnecessarily high lien amount costs an extra 1.2 % straight away.

Contract drafting and escrow: about 1–3 %

The notary or lawyer draws up the purchase contract, holds the purchase price in an escrow account (Treuhandkonto), calculates the property transfer tax and applies for the land register entry. About 1–3 % of the purchase price plus VAT and disbursements is usual. Many firms offer a flat fee — the charge is negotiable. Certification of the signatures is billed separately as per tariff.

Agent's commission: up to 3 % plus VAT

The maximum rates for buyers and sellers are set by the estate agents' regulation (Immobilienmakler-Verordnung). They apply per principal:

Since 1 July 2023 the Bestellerprinzip has applied only to rental flats. On a purchase, both sides may still pay a commission. New-build projects from the developer (Bauträger) are often offered commission-free.

Worked examples: 300,000, 500,000 and 800,000 €

Assumptions: agent 3 % + VAT, contract drafting 1.5 % + VAT, loan 80 % of the purchase price, lien 120 % of the loan sum. The filing fee and the certification are not included.

As a rule you have to pay these sums out of your own funds — banks are reluctant to finance purchase costs. Calculate your personal instalment in the mortgage calculator.

Which costs are added in special cases?

• Buying with a loan: besides the mortgage lien, the bank's processing and valuation fees, depending on the institution. Details in the guide Property financing.
• New build from the developer: often no agent's commission. Under the Bauträgervertragsgesetz the purchase price is paid in instalments as construction progresses; the escrow handling is part of the contract costs.
• Buyers from non-EU countries: additionally permit fees (in Vienna 130 € plus a 21 € federal fee per applicant) and, where necessary, certified translations. See Buying property as a foreigner.
• Vienna or Lower Austria: tax, fees and commission are the same. There are differences in housing subsidies and in the land transfer rules.

Which running costs follow after the purchase?

After the purchase, flat owners pay monthly operating costs (Betriebskosten) and a contribution to the building's reserve fund (Rücklage). Since 1 January 2026 the statutory minimum reserve is 1.12 € per square metre of usable floor space per month (§ 31 WEG). Added to that are property tax (Grundsteuer), insurance and, where the flat is let, income tax on the rental income.

How ImmoLöwin supports you

We calculate the purchase costs for each specific property before the purchase offer — with your financing and your status. That way you know in advance how much equity you really need. View current properties or book a consultation.