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Generic Tax Name Tax on real estate
Tax name in the national language Grundsteuer
Tax name in English Tax on real estate
Member State AT-Austria
Tax in force since 1955/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Real Estate Tax Law, BGBl. No 149/1955, as last amended by BGBl.I No 34/2010.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Austria.

 
Taxpayers

Owners of real estate.

 
Tax object and basis of assessment

Agricultural and forest land (real estate tax A); developed and undeveloped land, building leases and business areas (real estate tax B).

 

 

The basis of assessment is the standard value calculated according to the assessment committee act.

 
Deductions, Allowances, Credits, Exemptions

 Exemptions (e.g.):

  • Real estate of
    • federal, provincial and local level if the real estate is used for public purpose,
    • non‑profit‑organisations, charitable or religious institutions, sports clubs, hospitals, public transport, cemeteries,
    • diplomatic and consular missions where there are reciprocal arrangements,
  • Several exemptions under provincial law with different time limits for new buildings.
 
Rate(s) Structure

The basic tax rates are lying between 0.5 and 2 per mille. In Addition there is a multiplier which vary between local authorities (up to maximum 500%). 

 
Tax due date

Generally the yearly tax is due in 4 payments (February 15; May 15; August 15; November 15), except yearly amounts not exceeding 75 Euro. They have to be paid annually until May 15.

 
Tax collector

Local authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ad + d29ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 633.00 EUR 0.20
2011 621.00 EUR 0.20
2010 609.00 EUR 0.21
2009 595.00 EUR 0.21
2008 578.70 EUR 0.20
2007 555.40 EUR 0.20
2006 543.90 EUR 0.20
2005 538.50 EUR 0.21
2004 522.60 EUR 0.22
2003 510.00 EUR 0.22
2002 490.00 EUR 0.22
2001 479.40 EUR 0.22
2000 462.70 EUR 0.22

Comments