🇪🇺 Europe
Crypto & taxes in Austria
- Special flat rate
- 27.5%
- Holding period
- Irrelevant (no exemption)
- Crypto-to-crypto swap
- Not a taxable event
- Altvermögen (pre 1 Mar 2021)
- Tax-free
Crypto regulation
Austria implemented MiCAR via the MiCA-Vollzugsgesetz (MiCA-VVG), designating the FMA (Finanzmarktaufsicht) as the competent authority. The CASP rules (Title V) have been fully applicable since 30 December 2024, with authorisation applications accepted from 1 October 2024.
Taxation
Residents' crypto gains are taxed as capital income at the special 27.5% rate (§27a EStG), like shares. After the 2022 reform the holding period is irrelevant for crypto acquired after 28 February 2021, while Altvermögen (acquired before) remains tax-free.
Useful information
A key detail: a crypto-to-crypto swap is NOT a taxable event; tax is triggered only by converting to euro or buying goods/services. Since 1 January 2024 Austrian providers (exchanges/banks) automatically withhold the 27.5% KESt; gains on foreign exchanges must be self-declared.