Austria
Flat 27.5% tax on crypto gains (KESt). Crypto-to-crypto swaps are NOT taxable. Legacy holdings (pre-Feb 2021) remain tax-free after 1-year hold. New Crypto Reporting Act effective Jan 2026.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
CARF Status
Committed
Bitizenship
Not yet
Crypto Tax Guidelines
Published by BMF
CARF Reporting
Committed
Austria has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
27.5% (as income)
Mining
27.5% (as income)
DeFi
27.5% (as income)
NFTs
27.5% (as income)
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Not taxable
Holding Period
Holding period benefit available
Legacy holdings (acquired before Feb 28, 2021): tax-free after 1-year hold. New holdings (after Feb 28, 2021): no holding period benefit, flat 27.5% on all disposals.
Regulation & Residency
Regulatory Body
Central bank and tax authority
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Residency via employment; EU citizenship after 10 years (6 with contributions)
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Flat 27.5% capital gains tax (KESt)
- →Crypto-to-crypto swaps are NOT taxable events
- →Legacy holdings (pre-Feb 28, 2021) tax-free after 1-year hold
- →Post-Feb 2021 holdings: no holding period benefit
- →Crypto Reporting Act (Krypto-Meldepflichtgesetz) from Jan 2026
- →EU member, subject to MiCA and DAC8
- →Losses can offset other capital income taxed at 27.5%
Living & Lifestyle
Cost of Living
Medium-High
Banking Access
Good
Quality of Life
High
Lifestyle Scores