How high are the total purchase costs?

Usually 6 to 7% of the purchase price without an agent, 10 to 12% with one. The largest items are real estate transfer tax at 3.5% and land register entry at 1.1%, plus contract drafting, notarisation and, if you borrow, registration of the mortgage lien.

When does the reduced tiered rate apply?

For transfers within the privileged group of relatives under § 26a GGG – between spouses, parents and children or siblings, for example. The tax is then charged not on the purchase price but on the assessed property value, at 0.5% up to €250,000, 2% up to €400,000 and 3.5% above that. Several transfers between the same people within five years are added together.

Does the land register fee exemption for owner-occupied homes still exist?

No. The temporary exemption from the registration fee for owner-occupied homes expired on 30 June 2026. The calculator therefore applies the full 1.1% of the purchase price again.

How high may the agent's commission be?

For purchase prices above €48,448.51, at most 3% of the price plus 20% VAT; below that, 4%. These are maximum rates, not fixed prices – commission is negotiable, and on new-build projects the developer often pays it.

Can I finance the purchase costs as well?

The KIM regulation with its rigid 20% own-funds requirement expired on 30 June 2025, so banks decide by their own lending policies again. In practice most still expect at least the ancillary costs to come from your own funds, because they have no resale value if the property has to be sold.

Property Purchase Costs Calculator Austria 2026

What does buying property cost on top of the purchase price? Real estate transfer tax, land registry fees, mortgage lien, contract drafting and agent commission – and how much equity you need alongside the loan.

By Florian Sponer Last updated: 3 September 2026

Purchase price (€)

Transfer within the family Spouses/registered partners, cohabiting partners sharing a main residence, relatives in the direct line, siblings, nieces/nephews – then the tiered rate of 0.5 / 2 / 3.5 % on the property value applies.

Loan amount (€) 0 = purchase without a mortgage. Determines the mortgage lien registered in the land register.

Mortgage lien: factor on the loan amount Banks usually register a maximum amount of 120–130 % of the loan (to secure ancillary charges). The 1.2 % fee applies to that amount.

Contract drafting & escrow (% of purchase price) Lawyer or notary, freely agreed (typically 1–3 %). Plus 20 % VAT. Usually includes the land registry filing.

Certification & disbursements (€) Notarial certification of signatures, land register extracts, priority ranking request and similar.

Agent commissioned by the buyer? Since 2023 the "commissioning party" principle applies: the buyer only pays commission if they engaged the agent themselves.

– {quote} of the purchase price · {gesamt} total cost

Breakdown

Item	Amount
Purchase price	–
Real estate transfer tax	–
Land registry: ownership entry (1.1%)	–
Land registry: mortgage lien entry (1.2%)	–
Land registry: filing fees	–
Contract drafting & escrow (incl. VAT)	–
Certification & disbursements	–
Agent commission (incl. VAT)	–
Total incidental costs	–
Incidental costs as % of purchase price	–

Financing requirement

Total cost (purchase price + incidental costs)	–
less the loan	–
Equity required	–

Note: Estimates for orientation, not a binding cost statement. Real estate transfer tax 3.5% of the purchase price (within the family, tiered rate 0.5 / 2 / 3.5% on the property value), land registry entry fee 1.1%, mortgage lien entry 1.2%. Fees for contract drafting and agents are freely agreed. The temporary fee exemption for owner-occupied homes (entry and lien fee up to €500,000) expired on 30 June 2026. The statements from the contract drafter, bank and tax office are binding. All figures without guarantee.

What incidental costs apply when buying property in Austria?

On top of the purchase price, incidental costs for a property purchase in Austria are usually 6–7% without an agent and 10–12% with one. The largest items are the real estate transfer tax and the land registry entry; on top come the fee for contract drafting including escrow handling and – with a mortgage – the registration of the lien.

Real estate transfer tax

As a rule the real estate transfer tax is 3.5% of the purchase price. If the property is transferred within the favoured circle of persons (§ 26a Court Fees Act), a tiered rate on the property value applies: 0.5% up to €250,000, 2.0% from €250,000 to €400,000 and 3.5% above that. Several acquisitions between the same persons within five years are added together.

Land registry: entry and filing fees

Registering ownership costs 1.1% of the assessment base, registering a mortgage lien 1.2% of the maximum amount entered (usually 120–130% of the loan). On top comes a fixed filing fee of around €47 per land registry application. The temporary exemption from the entry and lien fee for owner-occupied homes up to €500,000 only applied to applications filed by 30 June 2026.

Contract drafting, escrow and agents

The purchase contract and land register filing are handled by a lawyer or notary; the fee is freely agreed and typically 1–3% plus 20% VAT. Since the "commissioning party" principle (2023) the buyer only pays an agent commission if they engaged the agent themselves – then at most 3% plus VAT.

Sources: § 4 and § 7 Real Estate Transfer Tax Act, § 26a and § 32 TP 9 Court Fees Act (GGG), § 25a GGG (expired owner-occupier exemption), Estate Agents Act / 2023 commissioning-party principle.

Frequently asked questions

How high are the total purchase costs?: Usually 6 to 7% of the purchase price without an agent, 10 to 12% with one. The largest items are real estate transfer tax at 3.5% and land register entry at 1.1%, plus contract drafting, notarisation and, if you borrow, registration of the mortgage lien.
When does the reduced tiered rate apply?: For transfers within the privileged group of relatives under § 26a GGG – between spouses, parents and children or siblings, for example. The tax is then charged not on the purchase price but on the assessed property value, at 0.5% up to €250,000, 2% up to €400,000 and 3.5% above that. Several transfers between the same people within five years are added together.
Does the land register fee exemption for owner-occupied homes still exist?: No. The temporary exemption from the registration fee for owner-occupied homes expired on 30 June 2026. The calculator therefore applies the full 1.1% of the purchase price again.
How high may the agent's commission be?: For purchase prices above €48,448.51, at most 3% of the price plus 20% VAT; below that, 4%. These are maximum rates, not fixed prices – commission is negotiable, and on new-build projects the developer often pays it.
Can I finance the purchase costs as well?: The KIM regulation with its rigid 20% own-funds requirement expired on 30 June 2025, so banks decide by their own lending policies again. In practice most still expect at least the ancillary costs to come from your own funds, because they have no resale value if the property has to be sold.

Sources and further reading

WKO – Grunderwerbsteuer Rate, tax base and the reduced tiered scale for transfers within the family.
Bundesministerium für Finanzen Self-assessment and notification of the transfer tax, and how the assessed property value is determined.
Justiz Österreich The land register, registration fees and electronic filing through a notary or law firm.
RIS – Rechtsinformationssystem The statutes in full text: GrEStG for the transfer tax, GGG for the land register fees.
oesterreich.gv.at Official procedures around buying property, transferring ownership and registration duties.

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