Taxes on Selling an Apartment in 2026. The Sale of a Condominium In Austria, this can offer financial benefits—but it also comes with tax pitfalls. Anyone who wants to sell an apartment in 2026should therefore inform themselves in good time: What taxes apply? When is the sale tax-free? And what applies to rented apartments? Here you can find out what is important.
When does the sale of an apartment become taxable?
In Austria, the profit from the sale of a condominium is generally subject to real estate income tax (ImmoESt). The tax is levied on the difference between the acquisition costs and the proceeds from the sale. Real estate income tax is a flat rate of 30 % of the capital gain.
Exemptions from the tax liability
Not every apartment sale is taxable. There are two important exceptions:
- Main residence exemption: If the apartment is at least two years continuously or five years within the last ten years was used as the main residence.
- Manufacturer exemptionIf you have built the home yourself and no tax depreciation has been claimed.
Special regulations on the main residence exemption
Rental periods count
Periods in which the apartment was rented as a main residence (e.g. in the case of installment plan or cooperative apartments) can also be counted towards the five-year period of use within ten years.
Attention when renting
If more than a third of the living space is rented out permanently, the main residence exemption may be lost. Interim lettings or interruptions in use can also have tax consequences.
How is real estate income tax calculated?
The tax is calculated on the capital gain:
Selling price - acquisition costs - advertising costs = profit
This profit will be 30 % ImmoESt are due. Advertising costs can be, for example, estate agent commissions, advertisements or legal advice. The acquisition costs can be increased by verifiable investments (e.g. renovations).
What applies to rented apartments?
Special rules apply to rented condominiums. The main residence exemption generally applies here not. The full profit is therefore taxable. Please note: Apartments previously used as a main residence must also be Deregistered in good time otherwise you will lose your tax exemption.
What about "old assets"?
For apartments that before 31.03.2002 special privileges apply:
- flat-rate acquisition cost deduction of 86 %
- Effective taxation of only 4.2 % of the sales price
This means that anyone selling a very old apartment usually pays significantly less tax.
Special case: apartment as part of an inheritance
If you inherit an apartment and sell it, the original acquisition costs of the deceased apply. The speculation period or tax liability is therefore based on the date of acquisition. Precise documentation is particularly important here.
When is a tax consultant worthwhile?
As soon as complex constellations arise - for example in the case of:
- several owners
- rented apartments
- Unclear main residence use
- Inheritances
A tax advisor can help to determine the correct taxation and make the best use of possible tax allowances.
Checklist: What you should clarify before selling your home
- Is the apartment your main residence (incl. rental periods)?
- When did you buy/receive the apartment?
- Is there evidence of investments?
- Has the apartment been (partially) rented out?
- Floor area over 1,000 m²?
- Brokerage or advertising costs documented?
- Involve a tax consultant?
Conclusion: Good preparation saves taxes
Anyone who wants to sell their condominium, should address the tax implications early on. Depending on how the property was used and the date of purchase, the sale may be tax-free or result in a significant tax liability. With proper preparation and professional advice, many pitfalls can be avoided.
Read also:
Selling a house in Austria: What taxes are due? - Here you will learn more about relevant aspects of real estate income tax, tax exemption for main residences and exemptions for house sales.
FAQ – Taxes on Selling an Apartment in 2026
When do I have to pay taxes when selling my apartment?
When selling a condominium in Austria, the following generally applies: Real estate income tax (ImmoESt) . The person liable for tax is the Profit, that is, the difference between the acquisition cost and the selling price. The tax rate is 30 %.
When is the sale of an apartment tax-free?
The sale of a home is tax-free if a Tax Exemption applies, in particular:
Main residence exemption (2 consecutive years or 5 years within the last 10 years)
Manufacturer exemption, if you built the apartment yourself and did not claim depreciation
What qualifies for the primary residence exemption?
There must be proof that the apartment is used as Primary residence have been used:
at least 2 years straight or
5 years within the last 10 years
Previous periods of tenancy (e.g., in the case of rent-to-own or cooperative housing) may also be taken into account under certain circumstances.
Can renting out a property jeopardize the tax exemption?
Yes. Will more than one-third of the living space is permanently rented out, the primary residence exemption may be forfeited. Interruptions or temporary subleases can also result in tax disadvantages.
How is real estate income tax calculated?
The calculation is performed as follows:
Selling Price – Cost of Goods Sold – Business Expenses = Profit
This profit will be 30 % ImmoESt due.
Deductible expenses include, among others:
– Broker commissions
– Advertising costs
– Legal and Tax Consulting
– verifiable investments (e.g., renovations)
What are the rules for selling a rented apartment?
For rented apartments, the primary residence exemption generally applies not. The entire capital gain is therefore taxable. It is also important to note that proper logout a former primary residence.
What does „existing assets“ mean when selling a home?
As Existing Assets This applies to apartments that before 31.03.2002 were purchased. Tax benefits apply here:
flat-rate deduction for acquisition costs of 86 %
an effective tax rate of only 4.2 % of the selling price
How is an inherited apartment treated for tax purposes?
When selling an inherited apartment, the following factors are important: Acquisition costs and the testator's date of purchase. Tax liability is therefore not determined by the date of inheritance. Comprehensive documentation is particularly important in this context.
