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Capital gains tax in Austria 2026
Gains on shares, bonds and funds pay the flat 27.5% however long you held them — no discounts, no exemptions, but also no progression.
Property gains carry their own flat 30% (withheld by the notary at sale), with two big outs: your main residence and buildings you constructed yourself are exempt.
Since July 2025, land upgraded to building zoning after the start of 2025 bears a 30% surcharge on the gain.
At a glance
- top rate
- 30% (real estate); 27.5% (financial assets)
- entry band
- 0% — main residence and self-built homes
- tax year basis
- Calendar year; property tax settled at the notarial transfer
- filing deadline
- Financial gains usually withheld at source by Austrian banks
- residency basis
- Residents: worldwide gains
- regime flag
- Exit tax on unrealised gains when moving away
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 27.5% | Net gain | Shares, bonds, funds, derivatives — any holding period (post-2011 acquisitions) |
| 30% | Net gain | Real estate — flat, collected by the notary (reduced bases for pre-April-2012 property) |
| 0% | — | Main residence (occupied per conditions) and self-constructed buildings |
| Half your average rate | Gain | Selling a business held 7+ years on retirement, death or disability (or €7,300 allowance / 3-year spread) |
Thresholds & allowances
- Start-up employee shares75% of the gain at 27.5%, 25% at progressive rates
After 3 years' holding and 2 years' employment (stakes under 10%)
- Zoning-upgrade surcharge+30% of the land gain
Reclassifications to building land from 2025 onward
Residency
Residency trigger
Residents owe the flat rates on gains worldwide; leaving Austria triggers exit taxation — a deemed sale of financial assets at market value, with EU deferral options.
Non-resident treatment
Non-residents pay Austrian tax on Austrian real estate gains (30%) and on 1%+ stakes in Austrian companies (27.5%); their crypto gains and ordinary portfolio gains sit outside Austrian taxing rights.
Notes
- Capital losses on financial assets offset only other 27.5%-taxed investment income of the same year — never salary; within a business, excess capital losses count at 55%.
- Real estate losses shrink to 60% and spread over 15 years against rental income, unless you opt for progressive taxation of the gain.
- Grandfathering preserves the old 1-year speculation rule for shares bought before 2011 (mostly tax-free today).
- The notary withholds and remits the 30% property tax — sellers rarely touch the money.
FAQ
How are share gains taxed in Austria?
A flat 27.5% whatever the holding period, usually withheld by the Austrian bank — with an option for progressive rates if yours are lower.
Is selling my home taxed in Austria?
No — the main residence is exempt (after 2 years' continuous occupation, or 5 of the last 10), and houses you built yourself are exempt too. Other property pays a flat 30%.
Figures: tax year 2026, compiled from public sources. Not tax advice.