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.
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