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Land Register: The Fee Exemption for Home Buyers Has Ended

The short answer

Austria's temporary exemption from the land register fee for owner-occupied homes is over: only applications received by the land register by July 1, 2026 qualified. Since then, buyers once again pay 1.1% to register ownership and 1.2% to register a mortgage.

1.1%Registering ownership
1.2%Registering a mortgage
7/1/2026End of the exemption

At a glance

What was exempt
Registering ownership and a mortgage in the land register
Who qualified
Buyers acquiring a home to meet an urgent housing need (main residence)
Limits
Exempt up to €500,000 of the assessment base; no exemption above €2 million
Deadline
Purchase contract signed after March 31, 2024; land register application received between July 1, 2024 and July 1, 2026
Today
1.1% registration fee for ownership, 1.2% for a mortgage

What was the exemption?

With the 2024 housing package, Austria temporarily scrapped the land register fee for buying an owner-occupied home – both for registering ownership (1.1%) and for registering the lending bank's mortgage (1.2%). The assessment base was exempt up to €500,000; properties above €2 million didn't qualify.

When did it end?

Only applications received by the land register between July 1, 2024 and July 1, 2026 qualified – and the purchase contract had to be signed after March 31, 2024. For new purchases, the full fees apply again.

Important for everyone who still benefited: you have to live in the home for five years. If you sell it earlier or give up your main residence there, the fee is charged retroactively.

What does this mean for you as a seller?

For buyers of a €400,000 apartment with a mortgage, that's around €4,400 in registration fees – plus the mortgage registration fee, which can add several thousand euros more depending on the loan amount. That money comes out of the budget and affects how much buyers can spend on the property itself.

That makes a realistic asking price and a presentation that shows your property's value all the more important. And if you benefited from the exemption yourself, check before selling within five years whether you'll have to pay the fee after all.

Frequently asked questions

How much is the land register fee now?

1.1% of the assessment base for registering ownership and 1.2% of the registered amount for a mortgage.

Who pays the land register fee?

Usually the buyer – it's part of the closing costs.

Do I have to pay the fee after all if I sell my exempt home?

Yes. According to the Austrian Ministry of Justice, the fee is charged retroactively if you sell the home within five years or give up your main residence there.

Sources

  1. Exemption from the land register fee when acquiring a home (Austrian Ministry of Justice, in German) – Bundesministerium für Justiz, as of March 20, 2024

This article is for general information only and does not replace legal or tax advice for your individual situation. Most of the sources are in German.

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