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  2. Tax and finance
  3. Property income tax

Property income tax

I have questions about the amount, exceptions and collection.
  • General information on property income tax
  • Exemptions from property income tax
  • Determination of taxable profit when selling properties
    • General information on calculating taxable profit when selling properties
    • "New properties"
    • "Old properties"
    • Adaptation of the costs of acquisition
  • Tax rate of property income tax
  • Collection and payment of property income tax

Further information can be found in the BMF-guidebook "Real estate and taxes. A service on buying, selling, renting and leasing." (BMF)German text.

Last update: 01/01/2026
Responsible for the content: oesterreich.gv.at Editorial Staff
Not certified translation
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