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Abolishment of stamp duties on residential lease agreements

Lease agreements are legal transactions that trigger such stamp duty in the amount of 1% of the total rent for the term of the agreement (up to a maximum of 18 years, or in case of residential lease agreements up to a maximum of three years).

As of 11 November 2017 this has changed: Residential lease agreements that are entered into as of this date will no longer trigger stamp duty. This amendment has been debated for quite a while and was finally adopted in October 2017 right before the elections for the Austrian Parliament.

However, all other lease and tenancy agreements, in particular for shops, storage facilities, parking spaces etc. will still trigger fees.

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