Selling Austrian Property Before Moving Abroad 2026: Immo-ESt and Hauptwohnsitzbefreiung

Immo-ESt 2026: how the 30% property tax works

Austrian Immobilienertragsteuer (Immo-ESt) is a flat 30% tax on capital gains from real estate sales, regulated under §30 EStG and §30b EStG. Since 2016 the rate is uniformly 30% (raised from 25% in the 2016 tax reform) and applies regardless of holding period — there is no Spekulationsfrist for property anymore. The tax is withheld by the notary handling the sale (selbstberechnender Parteienvertreter under §30b EStG) and remitted directly to the Finanzamt by the 15th of the second month following the sale. Sellers do not need to pay the Immo-ESt themselves; they receive net proceeds.

The taxable base is the Veräußerungsgewinn: sales price minus original Anschaffungskosten (purchase price plus Nebenkosten such as Grunderwerbsteuer, notary, real estate agent fees and capital improvements documented over the holding period). Routine maintenance is not deductible — only Herstellungs- und Instandsetzungsaufwand that increases the property’s substance. For long-held property purchased before 1 April 2002 (Altvermögen), a simplified flat rate applies: 4.2% of the sales price (effectively 14% on a deemed 30% gain, except for properties later rezoned, which face 18% effective rate).

Hauptwohnsitzbefreiung: when the sale is tax-free

The Hauptwohnsitzbefreiung under §30 Abs. 2 Z 1 EStG fully exempts the sale from Immo-ESt if certain conditions are met. Two alternative tests apply:

• 2-out-of-10 test: the property served as your Hauptwohnsitz continuously for at least 2 years between purchase and sale.
• 5-out-of-10 test: you used the property as your Hauptwohnsitz for at least 5 years out of the last 10 years before sale (the Hauptwohnsitz can be interrupted, e.g. by a temporary stay abroad).

Critically, the Hauptwohnsitz must be given up in connection with the sale — meaning you must move out (Meldeamt Abmeldung) within 12 months of the sale, or have moved out within 12 months before the sale. The Befreiung covers the building and the dwelling lot (typically up to 1,000 m²); excess land is fully taxable at 30%. Co-ownership: each co-owner’s share is assessed separately.

Herstellerbefreiung: self-built homes

The Herstellerbefreiung under §30 Abs. 2 Z 2 EStG applies to buildings you erected yourself (or had erected as Bauherr) and now sell. The exemption covers only the building, not the land — the underlying lot is taxed at 30% on the difference between current market value share and Anschaffungskosten. This befreiung does not require a Hauptwohnsitz; it can apply to investment properties built after 2002.

Practical note: in 2016 the Verfassungsgerichtshof confirmed Herstellerbefreiung is constitutional but the Finanzverwaltung has tightened proof requirements. You must demonstrate Bauherreneigenschaft via Baubescheid, original Rechnungen for all materials and trades, and documented Bauaufsicht — buying a Rohbau and finishing it yourself does not qualify.

Comparison: tax outcomes for typical situations

Selling as part of emigration: timing and ZMR

If you sell during emigration, the Hauptwohnsitzbefreiung remains available provided the 12-month coordination between Meldeamt Abmeldung and notarial Kaufvertrag is observed. Best practice: sign the Kaufvertrag first, then perform Meldeamt Abmeldung within 12 months, or deregister first and complete the sale within 12 months. The notary will request your Meldebestätigung when calculating Immo-ESt to confirm the Befreiung.

If the sale happens after you have moved abroad and become beschränkt steuerpflichtig, the property remains taxable in Austria under Article 13 of the relevant DBA (real estate is taxed where it is located). Immo-ESt applies normally — your foreign residence does not affect the rate or the availability of Hauptwohnsitzbefreiung as long as the time-tests are met. The notary becomes Selbstberechner and remits the tax to the Finanzamt für Großbetriebe or the Finanzamt of the property location.

Notary, fees and net-of-tax calculation

The notary handles the entire Immo-ESt computation, withholding and remittance. Notarkosten for a sale typically run 1-2% of the sales price (capped under the Notartarif), plus 1.1% Eintragungsgebühr for change of ownership in the Grundbuch and 3.5% Grunderwerbsteuer on the buyer side. As a seller, your costs are notary, real estate agent (typically 3% + VAT) and the Immo-ESt itself. A Verkaufskostenabzug of up to €77 per €1,000 of sales price (capped) reduces the taxable base — keep all Rechnungen for staging, professional photography, legal advice.

Loss carryforward: capital losses on property sales can be offset against gains from other property sales in the same year, with 60% of the residual loss carryforward to future years (limited to property gains only). Losses cannot offset salary or capital income.

Selling rented property: rental termination obligations

If the property is rented under the Mietrechtsgesetz (MRG), the sale does not terminate the tenancy — the buyer steps into the existing Mietvertrag (”Kauf bricht nicht Miete” under §1120 ABGB). Vacant possession requires either tenant agreement (Aufhebungsvereinbarung, often paid out at €5,000-30,000) or one of the few statutory grounds for landlord termination under §30 MRG (Eigenbedarf, Renovierung, etc.). Plan tenancy termination 6-12 months before sale to maximise sales price — vacant Eigentumswohnungen sell for 10-25% more in Vienna and Salzburg.

If you keep the property and rent it: switch to non-resident regime

Many emigrants choose to keep the family home and rent it. Rental income then becomes Einkünfte aus Vermietung und Verpachtung under §28 EStG, taxable in Austria (DBA Article 6 — real estate income taxed where located). You retain unbeschränkte beschränkte Steuerpflicht on this income only, file an annual E1 plus E1b form, and pay progressive income tax up to 55%. See our non-resident property guide for the full landlord-from-abroad workflow.

Rental losses (e.g. high mortgage interest, depreciation under §16 EStG at 1.5% per year for residential) can be carried forward indefinitely against future rental gains. The Finanzamt provides a Steuernummer for non-resident landlords automatically; ID Austria is recommended for FinanzOnline access from abroad.