Grundsteuer (Autriche)
Calculez la taxe foncière autrichienne à partir de l'Einheitswert, du Steuermesszahl et du Hebesatz.
Data verified · June 2026
Who is liable for Grundsteuer in Austria?
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.
Source: Grundsteuergesetz (GrStG), BGBl. Nr. 149/1955 as amended; Bewertungsgesetz (BewG) §§ 20–23; Austrian Federal Ministry of Finance (BMF) — bmf.gv.at · updated 2026
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Everything about Grundsteuer (Autriche)
📋Overview+
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.
💡 Best practices
- Always source your Einheitswert from the official Einheitswertbescheid issued by the Finanzamt — never estimate it. Even a small error compounds through the Steuermesszahl and Hebesatz, producing a materially incorrect liability figure.
- Vienna applies the maximum Hebesatz of 500% permitted under the GrStG. If your property is in another municipality, confirm the current rate directly with the Gemeindeamt or in the annual budget ordinance before filing.
- Grundsteuer is billed in four quarterly instalments (Feb 15, May 15, Aug 15, Nov 15). Late payment triggers a 2% Säumniszuschlag under BAO § 217 from the due date — set calendar reminders well in advance of each deadline.
📖User guide+
How to use this calculator
- 1
Enter the Einheitswert (assessed unit value) as shown on your Austrian tax assessment notice (Einheitswertbescheid) issued by the Finanzamt.
- 2
Set the Steuermesszahl (statutory tax assessment rate) for your property type — for example 2‰ applies to most built residential property.
- 3
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%.
- 4
Read the calculated annual Grundsteuer — the product of Einheitswert × Steuermesszahl × Hebesatz — displayed by the calculator.
- 5
Note the quarterly instalment breakdown to plan payments due in February, May, August, and November as billed by Austrian municipalities.
📚Glossary+
- Einheitswert (assessed unit value)
- A standardised fiscal valuation of the property set by the Austrian tax authority (Finanzamt). It is typically well below market value and is stated in your Einheitswertbescheid (assessment notice). This figure forms the tax base.
- Steuermesszahl (statutory assessment rate)
- A federal rate expressed in per-mille (‰) applied to the Einheitswert. Common rates under the GrStG are 1.6‰ for agricultural and forestry enterprises, 1‰ for the first portion of a single-family home (Einfamilienhaus) up to approximately EUR 3,650, and 2‰ for all other built property, producing the interim Steuermessbetrag.
- Hebesatz (municipal multiplier)
- A percentage multiplier set independently by each Austrian municipality (Gemeinde) and applied to the Steuermessbetrag. The GrStG caps it at 500%. Vienna, for instance, consistently applies the maximum 500%.
- Steuermessbetrag (interim tax base)
- The intermediate result of Einheitswert × Steuermesszahl. The Hebesatz is then applied to this figure to calculate the final annual Grundsteuer liability.
ℹ️Sources & updates+
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.
FAQ — Grundsteuer (Autriche)
Who is liable for Grundsteuer in Austria?+
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.
How is the Einheitswert determined, and can I challenge it?+
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.
What Steuermesszahl rates apply to different property types?+
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.
How much does the Hebesatz vary across Austrian municipalities?+
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.
When are Grundsteuer payments due in Austria?+
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.
Is Grundsteuer tax-deductible for landlords or businesses?+
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).