“After 10 years I can sell tax-free.” We still hear this at viewings and valuations. In Austria, it hasn’t been true since April 1, 2012. Here you’ll learn what changed back then, which time limits really matter today, and why the year 2002 still plays a role in your tax bill.
No holding period anymore
Since April 1, 2012, your profit is taxable even after 10 or 20 years.
30% of the profit
That’s the real estate capital gains tax (ImmoESt), no matter how much else you earn.
Bought before April 2002
Then you pay a flat share of the sale price. Starting in 2027, that gets more expensive.
Lived there yourself?
Then the sale may be completely tax-free. Different time limits apply for that.
Is there still a speculation period in Austria?
No. The speculation period (Spekulationsfrist) was abolished on April 1, 2012.
Until then, the rule was: If you owned an apartment or a house for more than 10 years, the profit from selling it was usually tax-free. If you sold earlier, you had to pay tax on the profit at your normal income tax rate.
Since April 1, 2012, that has changed. The profit from a sale is taxable in principle, no matter how long you have owned the property. It only stays tax-free if an exemption applies.
Why the myth won’t go away
Germany still has a 10-year rule for private real estate today. Many guides online come from there. They don’t apply to an apartment or a house in Austria.
What has applied since April 1, 2012
You pay 30% real estate capital gains tax (Immobilienertragsteuer) on your profit. The rate is fixed and doesn’t depend on your other income. Until the end of 2015, it was 25%.
Put simply, profit means: sale price minus purchase price and minus certain costs, for example for major renovations that you haven’t already deducted for tax purposes.
An example with round numbers: You bought an apartment in 2015 for €250,000 and sell it today for €350,000. Your profit is €100,000, the tax is €30,000. The fact that you have owned the apartment for more than 10 years changes nothing. Simplified example without deductible costs and without an exemption.
You usually don’t have to calculate the tax or pay it to the tax office yourself. The notary or lawyer who handles the purchase contract does that. You can see exactly how the calculation works in our guide Capital gains tax when selling property.
Why the year 2002 still matters today
There is a separate rule for properties where the old 10-year period had already run out by March 31, 2012. This is called old property (Altvermögen). As a rule, these are properties you bought before April 1, 2002.
For old property, the tax isn’t based on your real profit but on a flat share of the sale price. And that share goes up on January 1, 2027:
| Bought | Tax 2026 → from 2027 |
|---|---|
| before April 2002 | 4.2% → 6% of the price |
| before 2002, rezoned | 18% → 21% of the price |
| from April 2002 | 30% of the profit (unchanged) |
“Rezoned” means: After 1987, the land was rezoned, for example into building land. “Price” means the sale price.
With a sale price of €400,000, that’s €16,800 in 2026 and €24,000 from 2027 on. What this means for your timing is summed up in Capital gains tax on old property rises in 2027.
Inherited or received as a gift? Then nothing starts over. By law, what counts is the date when the person you received the property from bought it. If your parents bought the apartment in 1995, it’s old property for you too.
When a sale stays tax-free: today’s time limits
Instead of a speculation period, there are a few other time limits today. The most important ones concern your main residence.
2 years
Your main residence without a break since you bought it, and you move out: The sale is tax-free.
5 out of 10 years
Your main residence for at least 5 years in a row during the 10 years before the sale, and you move out: also tax-free.
10 years
You built the house yourself and haven’t rented it out in the last 10 years: The building is tax-free, the land isn’t.
Dec. 31, 2026
Last day for the lower flat rate on old property.
Rezoning from 2025
Land rezoned after Dec. 31, 2024 and sold after June 30, 2025: a 30% surcharge on the profit.
The main residence exemption applies to apartments and houses including land up to 1,000 m² (about 10,800 sq ft). When exactly you have to move out and what applies to renting or working from home is covered in our guide Main residence exemption.
What does this mean for you as a seller?
Waiting no longer saves you tax. What matters is your purchase date, how long you have lived there and, for old property, when you sell.
- Bought before April 2002: Selling by the end of 2026 costs less tax than selling from January 2027 on. Best to check early with the notary which date exactly counts.
- Condo in Vienna you live in yourself: Check whether you reach the 2 years or the 5 out of 10 years. Selling a few months later can save you thousands of euros here.
- Rented-out apartment: If you don’t live there yourself, the main residence exemption usually doesn’t apply. Expect 30% of the profit, or the flat rate for old property.
- House in Lower Austria with a large yard: Only 1,000 m² of land is exempt. The rest is taxed proportionally.
Before you sell, dig out your old purchase contract and check your residence registration form (Meldezettel) to see since when you have lived there. With these two dates, it’s quickly clear whether you have old or new property and whether an exemption applies. The notary or tax advisor will calculate the exact amount. We’re happy to show you what price you can realistically get and how much you’ll keep after tax.
