Building Savings (Bausparen) Austria 2026: What Changes

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If you hold or are about to open a building savings contract (Bausparvertrag) in Austria in 2026, here is the actual position at the end of April: the state premium for the year is set, all four building societies have published their savings rates, and ECB rates continue to drift down. This guide spells out the year as it stands, without forecasting.

Key facts at a glance

• Bausparprämie (state building premium) for 2026 stays at 1.5 % on a maximum yearly contribution of €1,200 per person, so up to €18 premium per person per year. Set by the Finance Ministry decree GZ 2025-0.842.923 of 22 October 2025.
• Minimum contract term under §108 EStG: six years.
• Savings-phase rates as of 27 April 2026 range from roughly 1.5 % fixed to short-term promotional rates of up to 5 % in year one, depending on the Bausparkasse.
• There is no statutory interest cap on building loans (Bauspardarlehen) in Austria. The 4 % or 6 % cap figures you may have read about are contractual ceilings in the building society's general terms.
• The KIM regulation continues to apply to home loans in 2026 and influences building society lending practice indirectly.

Bausparprämie 2026: what the BMF decree actually says

The state premium is regulated under §108 of the Austrian Income Tax Act (EStG). The legal corridor runs from 1.5 % (floor) to 4 % (ceiling). The exact rate for any given contribution year is fixed by Finance Ministry decree.

For 2026 the BMF set the premium at 1.5 % by decree GZ 2025-0.842.923 dated 22 October 2025, the same value as 2024 and 2025. The source documents are publicly available on oesterreich.gv.at, and the legal basis (§108 EStG) is published in the Austrian Legal Information System (RIS).

Year	Premium rate	Max contribution	Max premium / person
2024	1.5 %	€1,200	€18.00
2025	1.5 %	€1,200	€18.00
2026	1.5 %	€1,200	€18.00

Why the premium sits at the floor

The decree links the premium rate to the secondary market yield on Austrian government bonds. As long as that yield stays below a defined threshold, the statutory floor of 1.5 % applies. The premium last touched the upper end at 4 % back in 2009, when capital market rates were noticeably higher. With ECB rates trending down through 2025 and 2026, the floor is where it remains.

Savings rates at the four Bausparkassen, April 2026

The figures below come straight from each provider's website, retrieved on 27 April 2026. Conditions can change at any time, so always check the current condition sheet before signing.

Bausparkasse	Savings rate (current)	Note
Wüstenrot (Klassik)	3.5 % starter rate; FIXZINS tariff: 1.5 % p.a. for 6 years	Contractual cap 4.0 %
s Bausparkasse	5.0 % for the first 12 months, then 1.7 % fixed	Promotional rate on new contracts
start:bausparkasse	3.0 % entry rate, then variable	Floor 0.01 % / cap 4.00 %
Raiffeisen Bausparkasse	request current conditions directly from the provider	Not publicly retrievable at the time of research

Note: The figures above are not a rate guarantee. Effective interest depends on the chosen tariff, any bonus interest and the contract phase. Always read the current conditions sheet (Konditionenblatt) before signing.

What actually changes for the building loan in 2026

There are two points readers commonly remember incorrectly about the loan side of a Bausparvertrag.

First, there is no statutory interest cap on building loans in Austria. The Building Society Act (Bausparkassengesetz, BSpKG) governs licensing and supervision of building societies, but contains no maximum interest provision. The 4 % or 6 % figures you may see quoted are contractual cap values written into each building society's general terms. The exact cap therefore varies by provider and tariff. Before signing, the cap is shown in the conditions sheet.

Second, the KIM regulation applies indirectly. Austrian FMA rules on minimum 20 % equity, maximum 40 % debt-service ratio and maximum 35-year term continue to apply to home loans in 2026. Building loans are not directly covered by the KIM regulation because they fall under a separate supervisory category, but Bausparkassen apply comparable affordability checks in practice. If you intend to combine your savings contract with a property purchase, the Austrian mortgage guide for 2026 walks through the loan side in detail.

Tax treatment: KESt on premium and interest

There is no change versus 2025.

• Bausparprämie: KESt-free. The 1.5 % state premium is paid out in full.
• Savings interest: The interest on your contributions is subject to 25 % capital gains tax (KESt). The Bausparkasse withholds the tax at source, so you usually do not need to declare it again.

If you are filing a tax return anyway, the annual statement from the Bausparkasse is worth keeping. The broader filing process is covered in our Austria tax brackets 2026 explainer and the Austrian tax return guide.

Is building savings worth it for you in 2026?

The answer depends on your time horizon, your appetite for risk and the actual savings goal. Here is a short orientation.

Lean yes when:

• You want a safe, predictable yield without market volatility, and your deposits are protected by Austrian deposit guarantee rules. (See the deposit guarantee Austria 2026 guide for the protection mechanism.)
• You are setting up a long-term gift account for a child or grandchild. Each family member can hold their own premium-eligible contract. With four people in a family that is up to €72 in state premium per year.
• You plan to draw a building loan within the next six to ten years and want predictable conditions on the savings side.

Lean no when:

• You are aiming for a real return above inflation. At 1.5 % premium plus current savings interest, the all-in yield in 2026 is moderate against typical inflation assumptions.
• You may need the money before the six-year minimum term. Early termination forfeits the state premium and may trigger contractual fees.
• You already run an ETF savings plan with broad equity exposure and only want a flexible cash buffer. A standard savings account or Tagesgeld is more flexible.

Practical 2026 calendar

Three actions that put you in a stronger position over the year.

Pay early in January

Paying the full €1,200 maximum as a single lump sum in January earns interest on the whole amount for the entire year, rather than just the months in which it sat on the account. Depending on the savings rate, that is a noticeable difference compared to monthly contributions.

During the year: check family contracts

Every member of the family with their own contract can claim the full state premium. Parents, children and grandparents all qualify separately. The contract must be in the name of the person whose premium is being claimed.

Before year end: review balance

In November or December, look at the savings statement. If a person has not yet reached the €1,200 maximum, a top-up can secure the remaining premium for the year. Some Bausparkassen also run promotional bonuses that close at year end.

Compare current conditions

Savings rates, promotional offers and contractual caps differ significantly between the four Austrian building societies. An independent overview is worth ten minutes before you sign. Through our partner durchblicker you can review all four offers at once.

Check conditions on durchblicker

Frequently asked questions

How high is the building savings premium in Austria for 2026?

The 2026 Bausparprämie is 1.5 % on a maximum annual contribution of €1,200 per person, giving a maximum €18 premium per person per year. Set by Finance Ministry decree GZ 2025-0.842.923 of 22 October 2025.

How long does a building savings contract have to run for the premium to be granted?

Under §108 EStG the minimum binding period is six years from contract start. If the contract is terminated earlier, the state premium is forfeited and may be reclaimed by the Bausparkasse.

Are savings interest payments from a Bausparvertrag taxed?

Yes. Interest on your contributions is subject to the Austrian capital gains tax (KESt) at 25 %. The Bausparkasse withholds the tax at source. The state premium itself is KESt-free.

Is there a statutory cap on building loan interest in Austria in 2026?

No. Austrian law does not prescribe a maximum interest rate for building loans. The 4 % or 6 % figures often quoted are contractual ceilings written into each Bausparkasse's general terms. The exact cap is in the contract conditions sheet.

Is building savings still worth it in 2026?

For safety-oriented savers and as a long-term gift account it remains useful. If you are aiming at a real return above inflation, the premium is best treated as a small bonus on top of other asset classes such as ETF savings plans or Tagesgeld.

Can children hold a premium-eligible Bausparvertrag?

Yes. Anyone, including minors, can hold their own premium-eligible contract. The contract has to be in the child's name, but parents can pay the €1,200 yearly contribution. The premium is credited to the child.

What happens if I pay in more than €1,200 in 2026?

Additional contributions are allowed but do not earn additional state premium. Anything above the €1,200 limit only earns the standard tariff interest. Going significantly above the cap rarely pays off if the premium is the main reason for the contract.

Bottom line for 2026

The headline figures for the year are unspectacular: 1.5 % premium, 25 % KESt, six-year lock-up. The interesting variation is in the savings-phase rates of individual Bausparkassen, where current offers run from 1.5 % fixed to 5 % promotional in year one. If you intend to use a building savings contract sensibly in 2026, the focus is the entry rate, the bonus structure and the contractual cap, not the premium itself.

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As of 27 April 2026. Sources: BMF Findok decree GZ 2025-0.842.923; §108 EStG (RIS); §1 ff. BSpKG (RIS); public condition sheets of Wüstenrot, s Bausparkasse and start:bausparkasse (retrieved 27 April 2026); FMA on building societies and the KIM regulation. Conditions can change at any time. This article is information, not financial advice.