In Austria, real estate includes:
When selling, owners must pay real estate capital gains tax at a rate of 30% on the profit (which is the difference between the original purchase price and the sale price).
No tax is owed if the property was the seller’s main residence — specifically, if the seller lived in it continuously for at least two years before the sale, or for five out of the last ten years. Gifts, inheritances, and other gratuitous transfers are also tax-exempt.
