Sell property in Austria as a non-resident 2026

A notary or lawyer runs the deal as escrow agent, the buyer pays the transfer tax, and you pay a 30% special tax on the gain unless an exemption applies. What the sale involves, who can buy, what the broker costs and why bank checks matter.

In brief

In Austria a notary or a lawyer drafts the sale contract, holds the price in escrow and arranges the land-register entry. The buyer pays the 3.5% transfer tax and the 1.1% registration fee. On your side the main cost is the broker (up to 3.6% including VAT, by agreement) and the 30% special tax on the gain, unless an exemption applies (for example a flat 4.2% of the price for property bought before 31 March 2002). Buyers from outside the EU need a regional approval, which narrows your buyer pool. As of 7 November 2026, from search summaries.

What a sale in Austria looks like

The sequence is the same for a resident and a non-resident, only the paperwork around identity and money is heavier for the latter.

You sign a broker agreement (optional) and prepare the documents.
A buyer makes a written offer (Kaufanbot). It becomes binding on you as soon as you accept it, so do not accept before the main points are settled.
A notary or lawyer drafts the contract and acts as escrow agent (Treuhänder). The price goes to the escrow account and is paid out after the buyer's ownership entry is secured and the property is free of liens.
You sign the contract. If you are abroad, you can do it through a power of attorney, which needs a form the notary accepts; ask before you sign it.
The buyer is entered in the land register (Grundbuch). Ownership passes only with the entry.
The escrow agent pays out the price, usually after deducting the mortgage payoff and, if the contract drafter self-calculates it, the tax.

Documents you will need

A valid passport and, for a non-resident, proof of address.
The land-register extract and the purchase contract with which you bought.
An energy certificate that is not older than ten years, which the seller must show before the contract is made.
For an apartment: the condominium documents, the reserve fund balance and any outstanding charges.
For a mortgage: the payoff statement from your bank and the release of the lien.
Proof of acquisition costs for the tax calculation.

Who can buy: the buyer pool

EU and EEA citizens are treated like Austrians. A buyer from a third country needs an approval under the regional land-transaction rules (Grundverkehr), and without it the land-register entry cannot be made. The rules differ in every federal state (Land) and some require a confirmation even for EU buyers. For you this means that a buyer from outside the EU may need months and may be refused, so ask the broker which buyers have passed the approval in your Land. The list of states is not checked here.

What the broker costs

In an Austrian sale there is no rule that the person who orders the broker pays. That rule, introduced on 1 July 2023, applies to rentals only. For sales the commission is agreed in the contract and is capped at 3% per side, which is 3.6% with VAT, and often both seller and buyer pay. On a price of 400,000 euros that is 14,400 euros per side including VAT. Do not mix this up with the German rule on an equal split, which does not apply in Austria.

Tax in brief: the 30% on the gain

The gain on a private sale is taxed at a special rate of 30%. The notary or lawyer who drafts the contract can calculate and pay this tax for you, and payment settles the income tax on the sale. A non-resident is said to be able to choose assessment at progressive rates, but this was not confirmed in the law text. The main variants are:

Property bought before 31 March 2002: the gain is set at 14% of the price, so the effective tax is 4.2% of the price. On 400,000 euros that is a gain of 56,000 euros and a tax of 16,800 euros. You can instead use documented acquisition costs. A planned increase from 2027 (4.2% to 6.0%) was seen in one adviser table; check its status.
Property bought later: 30% of the difference between the price and the acquisition and selling costs. If you bought for 250,000 euros and sell for 400,000, the gain before costs is 150,000 euros and the tax before costs is 45,000 euros.
Main residence: no tax if you lived in it as your main residence for two years continuously from purchase, or for five of the last ten years, on land up to 1,000 m2. A holiday-home owner will usually not meet this test.
Rezoning: since 1 July 2025 a 30% surcharge applies to the part of the gain that arose from rezoning.

The full comparison with other countries is in the article on taxes when selling abroad, linked below.

Getting the money out

The proceeds are paid by the escrow agent to the account you name. Banks will ask for the contract, the escrow statement and the origin of the money, and a seller with a Russian, Belarusian, Kazakh or Ukrainian passport should expect extra questions. Some banks in Europe apply stricter rules to clients with Russian ties than the law requires, and one Austrian case of frozen assets at a trustee bank was reported. The EU adopted a 20th sanctions package on 23 April 2026 that added a transaction ban on 20 more Russian banks, so a transfer to a Russian bank may simply be impossible. We found nothing on how banks treat property-sale proceeds in particular. Plan the receiving account in advance and keep the paper trail. See the articles on bank checks and on bringing money back.

How long it takes

No source gave a number of weeks. Our estimate is two to four months from listing to payout, longer if the buyer needs a Grundverkehr approval or if a mortgage must be released.

Common mistakes

Accepting an offer before the price, the escrow and the date of handover are settled.
Assuming that the broker is paid by the buyer, or that the German rule on an equal split applies.
Forgetting the energy certificate and the condominium documents.
Not asking in which Land the property lies and what the approval rules are for a non-EU buyer.
Signing with a power of attorney that the notary does not accept.
Ignoring the tax until the day of the contract.
Opening no receiving account before the sale.

Step-by-step checklist

Week 1: decide who acts for you, collect the documents, order the energy certificate.
Weeks 1 to 4: choose a broker, set the price, check the tax variant that applies to you.
Weeks 4 to 8: receive offers, select a buyer, check whether an approval is needed.
Weeks 8 to 12: contract, escrow, release of the mortgage.
After the entry: payout, tax statement, transfer of the money to your account.

Related guides

This is general information, not legal or tax advice. Ask a notary or a tax adviser before you sign.

FAQ

Can I sell an Austrian property while living abroad? Yes. You can sign through a power of attorney that the notary or lawyer accepts, and the escrow agent pays the proceeds to your account. Many sellers still travel for the signing because of identity checks.

Who pays the broker in Austria? The commission is agreed by contract and is capped at 3% per side (3.6% with VAT). The rule that the person who orders pays applies only to rentals. Often both sides pay.

How much tax will I pay on the gain? The special rate is 30% on the gain, with a flat 4.2% of the price for property bought before 31 March 2002 and a full exemption for a main residence that meets the use test. Check your case with a tax adviser.

Can a buyer from outside the EU buy my property? Only with a regional approval under the land-transaction rules, which differs by federal state and can take time. EU buyers are treated like Austrians.

Will my bank block the money? It may ask for the contract, the escrow statement and proof of the origin of the money. For clients with Russian ties the checks can be stricter, so prepare the documents before the sale.

How to sell property in Austria as a foreign owner: process, taxes and getting the money out