Austria: Grunderwerbsteuer on buying a home

The search is Grunderwerbsteuer on a Wohnungskauf

On 2 November 2026, the finance ministry page headed Steuersatz was fetched. The page prints a last update of 1 January 2026. It says that, as a rule, Grunderwerbsteuer is calculated at a rate of 3.5 percent, and that the act contains a number of exceptions. For Grundvermögen, a paid transfer is taxed at 3.5 percent of the Gegenleistung, and at least the Grundstückswert. An unpaid transfer, and a transfer inside the Familienverband, uses the step tariff of 0.5 to 3.5 percent of the Grundstückswert.

The same page prints the step tariff: the first 250,000 euro at 0.5 percent, the next 150,000 euro at 2 percent, and the amount above that at 3.5 percent. A transfer is treated as paid when the consideration is more than 70 percent of the Grundstückswert. It is unpaid when the consideration is not more than 30 percent of that value, when it is by inheritance, legacy, a compulsory portion, a performance in lieu before the estate proceeding ends, or under section 14(1)(1) of the 2002 Condominium Act, or when it is made inter vivos by the favoured circle in section 26a(1)(1) of the Court Fees Act. A partly paid transfer, more than 30 percent and not more than 70 percent, is split, and 3.5 percent and the step tariff are applied to the two parts.

A family transfer and a farm use different lines

The page lists the Familienverband as spouses and registered partners during the marriage or partnership or in connection with its dissolution, life partners who have or had a common main residence, relatives and in-laws in the direct line, stepchildren, adopted children and foster children and their children, spouses and registered partners, and siblings, nieces and nephews. Where the step tariff applies, unpaid acquisitions from the same person in the last five years are added together, and so are acquisitions of parts of one economic unit from two or more persons in the last five years. The step tariff is applied once to that combined amount. Each acquirer gets the step tariff once. The page’s worked examples are not repeated here as a calculator.

For agricultural and forestry land, the same page states a paid transfer at 3.5 percent of the consideration, at least the Einheitswert, an unpaid transfer at 3.5 percent of the Einheitswert, and a family transfer at 2 percent of the Einheitswert. When the Einheitswert is the measure, a transfer is paid if the consideration is higher than the Einheitswert, and unpaid if it is not. A partly paid split is not available for a transfer measured by the Einheitswert.

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Those sentences are that finance ministry rate page. They are not the Grundbuch sheet guide, which was not rewritten. A pin or a contact reveal does not establish title. This page does not set out a self-assessment.