Before you plan the entire purchase price for the next step, the possible Immobilienertragsteuer must be classified. This article explains the basic procedure for a private Austrian property sale. The result should be a comprehensible allocation of the calculation path and the documents still required. It does not replace a personal tax calculation, special-case clearance or tax return.
1. First determine the taxable transaction
§ 30 EStG covers disposal transactions of land, insofar as these do not belong to business assets. This includes land, buildings and certain rights equivalent to land. In the case of gratuitous acquisition, the acquisition date is determined by reference to the legal predecessor. [ESTG-30] A new date of inheritance therefore does not automatically mean a new taxable acquisition start.
Our recommendation: Record ownership share, method of acquisition, earlier paid acquisitions, construction and actual use with dates. Business allocation, rental, donation or mixed use expressly belong in the statement of facts. This guide must not be used solely because you sign as a private individual.
2. Check for an exemption before the amount calculation
An exemption can fundamentally change the further calculation path. The main residence exemption concerns, under § 30 para 2 item 1, owner-occupied houses or condominiums including land under the statutory conditions: continuous main residence from acquisition or completion until disposal for at least two years or at least five continuous years within the last ten years. In addition, the main residence must be given up. [ESTG-30]
Assign your own periods of use and evidence accordingly. A registration certificate (Meldezettel) alone does not answer every factual question; periods of residence of relatives are not automatically your own. Other exemptions, for example for certain self-constructed buildings or official interventions, have different requirements. [ESTG-30] Therefore do not use the blanket formula “self-occupied or self-built = tax-free”.
If a confirmed classification is missing, the tax position remains open in your proceeds planning. An assumed exemption is not reliably available money.
3. Assign the appropriate calculation method
For the regular determination, disposal proceeds and the tax-relevant acquisition costs are offset against each other. Statutorily specified production and repair expenses, previously deducted depreciations and other adjustments can be relevant; the statute also names certain costs of notification or self-calculation. [ESTG-30] Therefore neither an outstanding bank loan nor every invoice ever paid is automatically a deduction item from the taxable gain.
In addition, for properties that on 31 March 2012 were not taxable without consideration of exemptions, there is a flat-rate calculation method. This prerequisite must be checked based on the acquisition history. “Old house” or “long in family possession” is not yet a complete allocation. Upon application, the regular determination can also be chosen for relevant older holdings. [ESTG-30] [ESTG-30-2026]
Have both suitable bases explained to you before choosing. Missing historical acquisition costs are not replaced by freely estimated current construction costs. For rental with fictitious acquisition costs there are additional rules and transitions; a separate calculation is required for that. [ESTG-124B]
4. Especially in 2026 check the application period
The current consolidated view of § 30 shows a change from 30 July 2026. The new flat-rate acquisition costs according to para 4 shall, according to § 124b item 498, however apply for the first time to disposals after 31 December 2026. For disposals in 2026 the previous version remains relevant in that respect. [ESTG-124B] [ESTG-30-2026]
- Case without the special reclassification under para 4 item 1 – disposals up to 31.12.2026: 86% of the proceeds as flat-rate acquisition costs; disposals after 31.12.2026 according to the already announced change: 80%
- relevant reclassification case under para 4 item 1 – disposals up to 31.12.2026: 40% as flat-rate acquisition costs; disposals after 31.12.2026 according to the already announced change: 30%
The percentage values are acquisition cost ratios, not tax rates. Additional statutory increases or special rules may be added; in particular the separate reclassification surcharge is not calculated here. The classification of the decisive disposal date belongs to the concrete tax review. Do not choose the line merely according to the day on which you want to use the money. [ESTG-30] [ESTG-124B]
5. Separate the tax base from the tax
The special tax rate is generally 30% of the relevant income. An option for regular taxation under the general tariff can be applied for, but then it applies to all income subject to the special tax rate. Statutory exceptions must be observed. [ESTG-30A] This is not a blanket statement that 30% of the sale price would have to be paid over.
A simplified, entirely fictional example: For a sale in 2026 the old‑stock prerequisite is assumed to be confirmed, the case with 86% flat acquisition costs applies, no exemption and no further adjustment. With proceeds of 200.000 euros the tax base remains 28.000 euros; 30% of that gives 8.400 euros. For a transaction under the same simplified assumptions occurring after 2026, under the publicised 80% rule 40.000 euros would be the basis and 12.000 euros tax would be due. [ESTG-30-2026] [ESTG-30] [ESTG-30A] [ESTG-124B]
The example demonstrates the importance of the calculation method and the transition. It does not assess any specific property and does not recommend any timing. With regular profit determination, exemption, rental or rezoning the same calculation may be incorrect.
6. Arrange calculation and payment as a separate procedure
§ 30c regulates notification and self‑calculation by party representatives. For the calculation the required documents must be submitted and their accuracy and completeness confirmed in writing. [ESTG-30C] Therefore do not forward only the purchase price and the outstanding bank debt, but the fully declared acquisition and use history and the requested evidence. Open items will be clarified before confirmation.
For self‑calculation § 30b generally provides for payment no later than the 15th day of the second calendar month following the month of receipt. The provision also regulates limited discharge effect, assessment option and, where applicable, special prepayment. [ESTG-30B] Have the competence, the correct time of receipt and the concrete deadline expressly confirmed; a missing self‑calculation does not automatically mean tax exemption or the absence of further obligations.
Keep the facts, calculation, the version of the law used and proof of payment together. Discharge does not apply in particular where the initial information is actually incorrect; a later relevant rezoning can also trigger consequences. [ESTG-30B] Subsequent changes or discovered errors are therefore reported professionally afterwards.
Your finished summary finally specifies: the taxable object, examined exemption or its unresolved status, the relevant calculation method, period of application, provisional or confirmed tax amount and the party responsible for calculation and payment. Only with this classification can the proceeds be planned more reliably for further undertakings.