27.5% special tax rate (besonderer Steuersatz) on income from cryptocurrencies. Section 27(1) EStG counts income from cryptocurrencies among income from capital assets; section 27b defines that income as current income plus income from realised increases in value; section 27a(1) no. 2 sets the special rate at 27.5% for everything other than bank deposits and unsecuritised bank claims, which take 25%.
FAQ
Frequently asked questions
Is crypto legal in Austria?›
Austria treats crypto trading as legal.
What crypto exchanges can I use from Austria?›
31 exchanges serve Austria, among them Aevo, ApeX and Aster.
What are the crypto tax rules in Austria?›
For crypto traders in Austria: 27.5% special tax rate (besonderer Steuersatz) on income from cryptocurrencies.
What are the rules for leveraged crypto trading in Austria?›
Contracts for difference may be marketed, distributed and sold to retail clients only where all five conditions of the FMA-Produktinterventionsverordnung (FMA-PIV, BGBl.