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In short: When buying property in Austria in 2026, expect roughly 10 to 12 % in ancillary costs on top of the price (with a broker): 3.5 % real estate transfer tax, 1.1 % land registry entry fee, 1.2 % mortgage registration fee for the loan, plus notary or contract drafting and the broker’s commission. For a primary residence, the entry and mortgage registration fees are waived up to an assessment basis of 500,000 euros if the application is filed within the window 1 July 2024 to 1 July 2026. For financing, after the KIM-V expired the guidance still points to: around 20 % equity, loan-to-value up to 90 %, debt service up to 40 % of net income, and a term up to 35 years. As of 2026; when in doubt, check the official sources.

Property & Housing in Austria: What Buying Really Costs

Kontoo editorial team · Updated 06/24/2026

When you buy a home, the purchase price is only the start. In Austria, taxes, fees and professional charges add up to roughly a tenth of the price, on top of the equity you need for financing. Planning for these items from the outset means no nasty surprise at the notary appointment. Here is a plain overview of the main cost blocks and the current rules banks follow.

Budget for ancillary costs realistically: add roughly 10 to 12 % of the purchase price if a broker is involved, and about 6 to 7 % for a direct purchase without one.
Separate tax from fees: the real estate transfer tax (3.5 %) goes to the federal government, while the land registry entry fee (1.1 %) and the mortgage registration fee (1.2 %) are court fees.
Secure your equity: as a rule of thumb, plan for around 20 % equity for the financing, plus the ancillary costs, which a loan usually does not cover.
Don’t forget the running costs: after purchase you pay annual property tax, plus operating costs, insurance and reserves for maintenance.

What matters

The single largest ancillary cost is almost always the real estate transfer tax at 3.5 % of the price. It is a federal tax and is due whether or not a broker is involved. Alongside it sit two court fees that are often confused: the land registry entry fee of 1.1 % for the transfer of ownership, and the mortgage registration fee of 1.2 %, which arises when the bank secures its loan in the land register. Add the cost of contract drafting and escrow by a notary or lawyer, plus the broker’s commission if one is involved. In total you reach about 10 to 12 % of the purchase price with a broker, or closer to 6 to 7 % for a direct purchase. For buying a primary residence there is a time-limited relief: the land registry entry fee (1.1 %) and the mortgage registration fee (1.2 %) are waived up to an assessment basis of 500,000 euros. Conditions include that the application reaches the land register within the window 1 July 2024 to 1 July 2026, that the property serves an urgent housing need, and that it remains your primary residence for at least five years. Properties above 2 million euros do not qualify. Above 500,000 euros, the normal fees apply to the excess portion. After the purchase, the property tax remains as an annual municipal levy. It is calculated as assessed value times tax index figure times the municipal multiplier, which the municipality can set up to 500 %. Because Austria’s assessed values still rest on old valuations, the property tax is very low compared with market value and often runs around 180 to 240 euros a year for a typical single-family home. As of 2026; when in doubt, check the official sources.

ExampleExample for a condominium at 300,000 euros (with a broker, no primary-residence exemption): real estate transfer tax 3.5 % = 10,500 euros, land registry entry 1.1 % = 3,300 euros, mortgage registration 1.2 % = 3,600 euros (if fully financed by loan). Add contract/notary and broker as agreed. Altogether you land at roughly 10 to 12 % in ancillary costs, so about 30,000 to 36,000 euros on top of the price. If it were a primary residence with an assessment basis under 500,000 euros, the 3,300 and 3,600 euros would be waived with a timely application. Figures rounded, as of 2026.

Run your financing through the Kontoo mortgage calculator at /mortgage-calculator first: equity, monthly payment and term. For the binding tax rates and fees, check directly with the Ministry of Finance (bmf.gv.at) and, for the registry fees, the Ministry of Justice (bmj.gv.at).

In depth

Why it pays to check the primary-residence exemption carefully

The time-limited exemption from the entry and mortgage registration fees can save several thousand euros at an assessment basis near 500,000 euros. But it comes with conditions: the application within the window 1 July 2024 to 1 July 2026, proof of an urgent housing need, giving up the previous residence, and keeping it as your primary residence for at least five years. Give up or rent out the property sooner and you risk a retroactive charge. The details and deadlines are with the Ministry of Justice.

What really applies after the KIM-V

With the KIM regulation expiring on 30 June 2025, there are no longer rigid statutory limits. Instead, the FMA’s WIK circular describes the supervisory expectation of sound lending. The familiar metrics still work as orientation, and banks may deviate with justification. For you this means: individual creditworthiness and equity matter more than a fixed formula, and offers from different banks may diverge more than before.

Checklist

Have you budgeted around 10 to 12 % for ancillary costs on top of the purchase price (with a broker)?
Do you know whether the primary-residence exemption for the entry and mortgage fees applies to you, and that the application arrives within the window 1 July 2024 to 1 July 2026?
Do you have around 20 % equity plus ancillary costs available for the financing?
Have you added the annual property tax and the other operating costs to your monthly budget?

Common myths

Myth: Once you’ve paid the purchase price, everything is covered.

Reality: No. In Austria, with a broker you add roughly 10 to 12 % in taxes, fees and charges, and after that the property tax, operating costs and maintenance reserves keep running.

Myth: Since the KIM-V ended, banks lend again without any equity.

Reality: The KIM-V did expire on 30 June 2025, but the FMA guidance values (max 90 % loan-to-value, max 40 % debt service ratio, max 35-year term) still apply as orientation. In practice, around 20 % equity is usually still needed.

Frequently asked questions

How much equity do I need for a home loan in 2026?

The KIM regulation expired on 30 June 2025 and is no longer legally binding. However, the FMA still names guidance values in its WIK circular that banks follow: a maximum 90 % loan-to-value ratio, a maximum 40 % debt service ratio of net income, and a maximum 35-year term. In practice this usually means you need around 20 % equity plus the ancillary costs. Banks may deviate but must be able to justify it. As of 2026.

How much is the real estate transfer tax, and are there exceptions?

The standard rate is 3.5 % of the consideration or the property value and goes to the federal government. For transfers within the family, a staggered tariff applies: 0.5 % for the first 250,000 euros, 2 % for the next 150,000 euros, and 3.5 % above that. These rates are unchanged in 2026. When in doubt, check the exact assessment basis with the Ministry of Finance.

Do I have to pay property tax every year after buying?

Yes. The property tax (Grundsteuer) is a recurring municipal levy, calculated from the assessed value (Einheitswert), the tax index figure and the municipality’s multiplier (up to 500 %). Because the assessed values are historically very low, it often amounts to only around 180 to 240 euros per year for an average single-family home. Above 75 euros it is collected quarterly.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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