Calculez la taxe foncière autrichienne à partir de l'Einheitswert, du Steuermesszahl et du Hebesatz.
Données vérifiées · June 2026
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This calculator computes Austrian property tax (Grundsteuer) for expats, foreign property owners, and English-speaking accountants navigating Austria's fiscal system. Under the Grundsteuergesetz (GrStG), the tax is determined in two stages: the assessed unit value (Einheitswert) is multiplied by a statutory rate (Steuermesszahl) to produce an intermediate base (Steuermessbetrag), which is then multiplied by the municipality's own multiplier (Hebesatz, legally capped at 500%) to arrive at the annual Grundsteuer. The calculator displays both the total annual liability and the quarterly instalment amount, reflecting Austria's standard four-payment billing cycle. It is designed for property buyers, long-term holders, and advisors who need a quick sanity-check against their official assessment notice.
Enter the Einheitswert (assessed unit value) as shown on your Austrian tax assessment notice (Einheitswertbescheid) issued by the Finanzamt.
Set the Steuermesszahl (statutory tax assessment rate) for your property type — for example 2‰ applies to most built residential property.
Enter the Hebesatz (municipal multiplier) for your specific municipality; this figure is published annually by the local authority (Gemeindeamt) and may reach up to 500%.
Read the calculated annual Grundsteuer — the product of Einheitswert × Steuermesszahl × Hebesatz — displayed by the calculator.
Note the quarterly instalment breakdown to plan payments due in February, May, August, and November as billed by Austrian municipalities.
Last data update
June 27, 2026
Sources and references
Grundsteuergesetz (GrStG), BGBl. Nr. 149/1955 as amended; Bewertungsgesetz (BewG) §§ 20–23; Austrian Federal Ministry of Finance (BMF) — bmf.gv.at
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Any person or entity that owns real property (land or buildings) in Austria on 1 January of the tax year is liable. This includes non-resident foreign owners and expats. The tax attaches to the property itself, so buyers should verify outstanding liabilities before purchase. The Finanzamt issues the assessment; the municipality collects the resulting instalments under §§ 1–2 GrStG.
The Finanzamt calculates the Einheitswert using a standardised valuation method anchored in historical property values (reference year 1973 for most residential assets). The resulting notice (Einheitswertbescheid) can be appealed (Beschwerde) within one month of receipt. Property improvements — extensions, demolitions, change of use — must be reported and typically trigger a reassessment (Wertfortschreibung) under § 21 BewG.
Under the GrStG, the main rates are: agricultural and forestry enterprises (Betriebe der Land- und Forstwirtschaft): 1.6‰; single-family homes (Einfamilienhäuser) on the first portion of the Einheitswert up to approximately EUR 3,650 (the converted ATS 50,000 threshold from the original law): 1‰, and above that threshold: 2‰; all other built property — including multi-family residential, commercial and industrial — 2‰. Always confirm the applicable rate on your Einheitswertbescheid, as exemptions exist for certain social-housing providers and religious institutions.
The Hebesatz is set annually by each of Austria's roughly 2,100 municipalities and can range from around 300% in rural areas to the statutory maximum of 500% in Vienna and many urban centres. A property with a Steuermessbetrag of EUR 100 therefore generates annual Grundsteuer of EUR 300–500 depending solely on location. Check your Gemeindeamt's website or the annual municipal budget ordinance (Hebesatzbeschluss) for the current figure.
The annual liability is split into four equal quarterly instalments due on 15 February, 15 May, 15 August, and 15 November each year (§ 27 GrStG). The municipality sends a combined annual assessment notice at the start of the year. Late payment attracts a surcharge (Säumniszuschlag) of 2% on the overdue amount under BAO § 217 — the surcharge accrues from the missed due date, with only a short administrative Respirofrist of approximately five calendar days.
Yes. For rental properties and commercial real estate held as business assets, Grundsteuer is a deductible operating expense (Betriebsausgabe) under § 4 EStG, reducing taxable rental income or business profit. Private owner-occupiers cannot deduct it against personal income tax. Keep the annual assessment notice and quarterly payment receipts as supporting documentation for your Austrian tax return (Einkommensteuererklärung).