Additional purchase costs in Vienna 2026: What does buying an apartment really cost on top of the price?
Author: Mag. Nevena Shotekova-Zöchling, Attorney and insolvency administrator in Vienna · When buying an apartment in Vienna, you should expect additional costs of around 9 to 11 % of the purchase price if an estate agent is involved and you take out a loan. Fixed items are the real estate transfer tax (Grunderwerbsteuer) of 3.5 % (§ 7 GrEStG) and the land register (Grundbuch) entry fee (Eintragungsgebühr) of 1.1 % (TP 9 lit b Z 1 GGG); in addition there are 1.2 % for registering the mortgage lien (Pfandrecht), the estate agent's commission (Maklerprovision) of at most 3 % plus 20 % VAT, as well as contract drafting, escrow (Treuhandschaft) and certification of signatures.
Key facts
- When buying an apartment in Vienna with an estate agent and a mortgage loan, additional costs typically amount to about 9 to 11 % of the purchase price.
- Real estate transfer tax (Grunderwerbsteuer) in Austria is 3.5 % of the purchase price, but at least of the property value (§ 7 GrEStG).
- The land register entry fee for ownership is 1.1 %; the temporary exemption under § 25a GGG applied only to applications received by 30 June 2026 and was not extended.
- Registering a mortgage lien in the land register costs 1.2 % of the registered amount.
- An estate agent may charge each side of a purchase at most 3 % of the price plus 20 % VAT; the "buyer-pays" principle (Bestellerprinzip) applies only to rentals, not to purchases.
The individual items
Real estate transfer tax (3.5 %): It is calculated on the purchase price, but at least on the property value (Grundstückswert). As a rule, the person drafting the contract (Vertragserrichter) calculates and pays it.
Entry fee (1.1 %): The court charges it for entering your ownership in the land register. The temporary fee exemption for purchases of a main residence under the 2024 housing package (Wohnbaupaket 2024, § 25a GGG) applied only to registration applications received by the land register court (Grundbuchsgericht) by 30 June 2026; it has expired and was not extended. For purchases whose registration is applied for now, the fee is payable in full again.
Registration of the mortgage lien (1.2 %): If you finance with a loan, the bank has a lien registered. The basis of assessment is the registered amount; for a maximum-amount mortgage (Höchstbetragshypothek) this is usually 120 to 130 % of the loan amount.
Estate agent's commission: Under the Estate Agents Regulation (Immobilienmakler-Verordnung), the agent may charge each party to a purchase at most 3 % of the purchase price plus 20 % VAT (for purchase prices above € 48,448.51). The "buyer-pays" principle (Bestellerprinzip) applies only to rental apartments, not to purchases.
Contract drafting and escrow: Lawyers and notaries often charge 1 to 2 % of the purchase price plus VAT and disbursements for this, or a fixed amount under fixed-price offers.
Certification of signatures (Beglaubigungen): Your signature on the purchase contract and the loan documents must be certified; a few hundred euros is usual.
Worked example: apartment for € 400,000
Assumption: purchase through an estate agent, loan of € 300,000, lien with a maximum amount of € 360,000, contract drafting at 1.5 % plus VAT by way of example.
| Item | Amount |
|---|---|
| Real estate transfer tax 3.5 % | € 14,000 |
| Entry fee for ownership 1.1 % | € 4,400 |
| Entry fee for lien 1.2 % of € 360,000 | € 4,320 |
| Estate agent's commission 3 % + 20 % VAT | € 14,400 |
| Contract drafting and escrow (example) | € 7,200 |
| Certifications, land register extracts (approx.) | € 500 |
| Total | approx. € 44,820 (11.2 %) |
Without an estate agent and without a loan, the additional costs in the same example fall to around € 26,100, i.e. about 6.5 %.
Where you can save
Taxes and court fees are fixed by law. Negotiable are above all the costs of contract drafting and escrow and, in individual cases, the estate agent's commission. Also make sure that any furniture and fittings included in the purchase price are shown separately and valued realistically: no real estate transfer tax is payable on movable items.
Frequently asked questions
Does the exemption from the land register entry fee still apply in 2026?
No. The exemption under § 25a GGG applied only to applications received by the land register court by 30 June 2026 and was not extended. Anyone who made use of it must keep their main residence there for five years; otherwise the fee is reclaimed.
Who pays the real estate transfer tax?
By law, buyer and seller owe it jointly; under the contract, the buyer almost always assumes it.
When are the additional costs due?
Tax and fees are paid in the course of the escrow settlement; the estate agent's commission is usually due when the contract is concluded.
With KaufSicher you get the purchase contract, escrow and land register entry at a fixed price. Book your free first consultation: we will calculate your additional purchase costs together.
Book a first consultationoffice@advokat-wien.at+43 1 34 601 71Read more
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This article gives a general overview of Austrian law and does not replace advice on your individual case.