Buying property in Austria as a foreigner: 2026 guide

Austria is open to foreign buyers, but not in one uniform way. There is no national rule on who may buy land or a flat: each of the nine federal states (Länder) has its own land-transfer law (Grundverkehrsgesetz), and what you need depends on your citizenship, the state and the type of property. This guide covers the permit question, the steps of a purchase, the costs and the annual taxes, as of October 2026.

Who needs a permit: EU citizens and everyone else

Citizens of the EU and EEA are in principle treated like Austrians. In practice some states, and the land register in Vienna, still ask for a confirmation that no permit is needed (a "Negativbestätigung") before they register you, so ask for it early.

Citizens of other countries ("third-country nationals") generally need approval from the land-transfer authority before the land register will register them. According to the official Austrian government portal, approval is granted if the transaction serves a cultural, social or economic interest and does not affect state-political interests, and depending on the state one or more of these conditions may fall away. For some nationalities, international agreements can exempt the buyer from approval. The authority is the state government office or the district authority; in Vienna it is the municipal department MA 35, and the fee quoted for Vienna is roughly 76 to 85 euro.

In practice, a main residence for yourself is the easiest case to justify. A flat bought purely as a holiday home or as an investment is harder, and in several states it may be refused. Treat the approval as a condition of the contract: the purchase agreement should say that it takes effect only once the permit is granted, and you should not pay beyond an escrow account before then.

The state matters

• Vienna: a third-country buyer needs a permit from MA 35 before the land register entry; EU citizens need the confirmation that no permit is required.
• Lower Austria, Upper Austria and the other eastern and central states: third-country buyers generally need approval from the state or district authority; the details, exemptions and processing times differ and we did not confirm them state by state.
• Salzburg: approval is required for third-country buyers, reported to take about 8 to 16 weeks with a legal maximum of three months; in restricted municipalities a buyer of any nationality must also declare a main-residence purpose (see our guide to holiday homes and ski property).
• Tyrol and Vorarlberg: strict permit review for third-country buyers and tight limits on holiday homes for everyone.

Before you view a single flat, ask a local lawyer which regime applies to your passport in the specific state. The page of the Austrian government portal on third-country approval lists the authority for each state. For the wider EU versus non-EU picture see EU versus non-EU property.

How a purchase runs

• Reservation and offer: you sign a purchase offer (Kaufanbot) or reservation; check what it commits you to and whether a deposit is refundable.
• Contract: the purchase agreement is usually drafted by a lawyer or a notary, who normally also acts as escrow agent (Treuhänder) so the price is paid into a trust account and released only when the conditions are met.
• Approvals: the permit for a non-EU buyer, a confirmation for EU buyers where required, and sometimes a consent from the housing association or the building's other owners.
• Tax and registration: the contract drafter usually calculates and pays the transfer tax and files the application; the land register (Grundbuch) at the district court then enters you as owner.
• Handover: keys, meter readings and the building's last annual statement and reserve-fund status.

You can sign with a power of attorney if you cannot travel, but only with a lawyer you chose and checked; see buying property abroad remotely.

What it costs

• Property transfer tax (Grunderwerbsteuer): 3.5% of the price
• Land register entry for the new owner: 1.1% of the price
• Mortgage lien registration, if you finance: 1.2% of the loan amount
• Agent: up to 3% plus 20% VAT per side, only if you agreed a commission
• Contract drafting: reported at about 1,500 to 4,500 euro; escrow reported at about 0.8% to 1.5% of the price

A typical purchase with an agent and a mortgage ends up at 10% to 12% above the price. Our fuller breakdown is in Austrian property prices and buying costs; mortgages for non-residents are covered in mortgages for non-residents.

Annual taxes and costs

• Property tax (Grundsteuer): calculated as the assessed value (Einheitswert) times a tax rate times the municipality's multiplier, which can reach 500%; because the assessed values are old it is usually small compared with the price, but ask the seller for the latest notice
• Building costs: monthly operating costs and a contribution to the reserve fund for the building
• Rental income is taxable in Austria for a property there; how your home country taxes it depends on the double-tax treaty
• On a later sale, a capital gains tax (ImmoESt) of generally 30% on the gain applies, with exemptions that depend on how you used the property; check with a tax adviser

For Russian-speaking buyers and expats

A large share of our readers live in Poland, Germany, Czechia or the Baltics and hold a Russian, Belarusian, Ukrainian, Kazakh or EU passport. Your passport and residence status decide which branch above applies, so say it in the first conversation. Prepare documents that are accepted in Austria: passport, proof of residence, proof of the source of funds and, where needed, certified translations and apostilles (see documents from Russia and the CIS). Austrian banks and notaries will run identification and source-of-funds checks as required by law, so keep transfers traceable and consistent with your tax filings (bank checks for Russian citizens living in the EU). In Vienna in particular you can usually find lawyers, agents and services that work in Russian; our overview of Russian-speaking communities and services by country is a starting point. Schools are German-language state schools plus private and international options; plan the language question for children before you choose the district.

FAQ

Can a non-EU citizen buy a flat in Austria? Often yes, but approval from the state land-transfer authority is generally required first, and it depends on the state and on a justified interest such as a main residence. Do EU citizens need a permit? Generally no, but some states and the land register in Vienna ask for a confirmation that none is needed. How long does it take? The approval alone is reported to take weeks to a few months, for example 8 to 16 weeks in Salzburg; the notary-led purchase after that is usually shorter. What are the total costs? About 10% to 12% of the price with an agent and a mortgage, of which 3.5% is transfer tax and 1.1% the land register fee. Can I buy through a company? That changes the permit and tax position and needs a lawyer; we do not cover it here.

How we help

We are a trilingual platform (English, Russian, Polish) that finds properties and coordinates independent local lawyers and tax advisers in Austria. We cannot promise approvals. Browse the current listings in Austria and run your numbers in the calculators. This text is informational and is not legal, tax or investment advice; verify the current rules for your state and situation.