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Crypto tax in Austria 2026
Austria wrote crypto into its tax code in 2022: gains and ongoing rewards pay the flat 27.5% like any capital asset, with no holding-period games — and swapping one coin for another is expressly not a taxable event.
Coins bought before March 2021 are grandfathered 'old assets': already past the old 1-year speculation window, they can still be sold tax-free.
At a glance
- top rate
- 27.5% flat
- entry band
- 0% — pre-March-2021 coins held over a year (old regime)
- tax year basis
- Calendar year
- filing deadline
- Austrian platforms withhold at source since 2024; otherwise the annual return
- residency basis
- Residents: worldwide crypto income
- regime flag
- Coin-to-coin swaps tax-neutral
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 27.5% | Gain on disposal to fiat or goods | Coins acquired from March 2021 — any holding period |
| 27.5% | Value received | Lending-style and custodial rewards and mining (income when received); native staking rewards instead enter at zero cost and are taxed on later sale |
| 0% | — | Crypto-to-crypto swaps — tax-neutral; the cost basis rolls into the new coin |
| 0% | — | Old assets: coins bought before 1 March 2021 and held past the old 1-year window |
Thresholds & allowances
- Loss offsettingCrypto losses offset other 27.5% investment income in the same year
Including dividends and share gains — a broader offset than many countries allow
Residency
Residency trigger
Residents owe the 27.5% on crypto wherever the platform sits; since 2024 Austrian exchanges withhold the tax at source like a bank.
Non-resident treatment
Crypto income of non-residents is expressly outside Austrian limited tax liability — no Austrian tax on their gains or rewards.
Notes
- The tax-neutral swap rule means portfolio rebalancing between coins is free of tax friction — only exits to euros, goods or services realise a gain.
- The progressive-rate option exists here too, useful for low-income holders whose marginal rate is under 27.5%.
- Old-regime coins keep their status even when transferred between wallets — documentation of acquisition dates is the key evidence.
- Commercial-scale mining or trading is business income at progressive rates instead.
FAQ
How is crypto taxed in Austria?
A flat 27.5% on gains when you cash out to euros or spend coins — regardless of holding period. Swapping coin for coin is tax-neutral, and native staking rewards are taxed at 27.5% only when you later sell them, since they enter at zero cost.
Are old crypto holdings still tax-free in Austria?
Coins bought before 1 March 2021 stay under the old regime: held for more than a year, they can be sold at 0%.
Figures: tax year 2026, compiled from public sources. Not tax advice.