Taxes · AUT
Taxes in Austria
Austria taxes cryptocurrency gains at a flat 27.5% capital gains rate with no holding period exemption since the Oktosteuerreform effective March 1, 2022. Staking and lending income also fall under the 27.5% flat tax. Professional mining is treated as business income at progressive rates. Austria provides automatic bank-style tax withholding on crypto via domestic brokers where applicable.
The tax figures
Tax wedge
47.09 %
Of every €100 an employer spends on an average single worker, about €47 goes to tax and social contributions before pay-out.
33 of 36 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD tax wedge: income tax plus employee AND employer social contributions as a share of total labour cost, for a single person at exactly the average wage. It is a comparable type case between countries — not your personal tax rate.
Tax on pay
32.48 %
Of every $100 of gross pay at the average wage in Austria, about $32 goes to income tax and employee social contributions.
31 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD net personal average tax rate: income tax plus the EMPLOYEE’s social contributions as a share of gross wage earnings, for a single person with no children at exactly the average wage. This is the rate you can apply to a salary. It is deliberately smaller than the tax wedge on the same page, which measures a wider bite (it adds the employer’s contributions) over a wider base (total labour cost) — two honest answers to two different questions.
Take-home pay
$52,869 PPP
The average job in Austria pays about $52,869 a year (PPP) after income tax and the employee's social contributions.
6 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
Our own calculation: the OECD average annual wage multiplied by (1 − the OECD net personal average tax rate). Both legs share the same denominator — gross wage earnings — which is what makes the multiplication valid; the tax wedge, which is measured against total labour cost including the employer’s contributions, cannot be used this way. It is a comparable type case for a single average earner: not your salary, and not a full net-income figure, since it excludes benefits, deductions and consumption taxes.
Top income tax
55.00 %
34 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.
Corporate tax
23.00 %
55 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
Staking and lending rewards are treated as capital income taxed at 27.5%. Mining conducted professionally or commercially is treated as business income taxed at progressive income tax rates up to 55%. Airdrops may be taxed at receipt at marginal rates.
VAT / GST
Exempt. Buying and selling cryptocurrencies is VAT-exempt for individuals under the EU VAT Directive, consistent with the ECJ Hedqvist ruling applied in Austria.
Capital gains
Since March 2022, crypto assets held by individuals are taxed as capital income at a flat rate of 27.5% (Kapitalertragsteuer). The previous 1-year holding period exemption was abolished. Losses can offset other capital gains within the same category.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap