Austria Capital Gains Tax

Detailed capital gains tax rates and rules for Austria in 2026.

Capital GainsEUR

Capital gains from financial investments (shares, bonds, derivatives) are subject to a flat withholding tax (Kapitalertragsteuer - KESt) of 27.5%. Real estate capital gains are also taxed at a flat 30% (Immobilienertragsteuer). The 27.5% rate replaced the previous system of taxing gains only on shares acquired after 2011. Austrian banks withhold KESt automatically on domestic securities transactions.

Standard Rate

27.5%

Exemptions

Principal residence exemption (Hauptwohnsitzbefreiung) if owned and used as main residence for at least 2 of the last 10 years
Self-built properties exempt if not rented out for income
Properties acquired before April 1, 2002 are subject to a flat 4.2% effective rate on the sales price
Annual savings exemption of €1,000 for interest and dividend income (from 2024)

How Austria Capital Gains compares

Austria’s capital gains tax rate of 27.5% is the 21st highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.