Taxes · 🇦🇹 Austria
Crypto and tokenized asset taxes in Austria
Crypto gains are taxed at a flat 27.5%, no matter how long you hold. Crypto-to-crypto swaps are not taxed. Coins bought before 1 March 2021 stay under the old rules.
Also in: de
Crypto
Gains
27.5% flat (crypto acquired after 28 Feb 2021)
Holding period
None for new holdings. Coins acquired up to 28 Feb 2021 ('Altbestand') stay under the old rules (tax-free after one year).
Losses
Crypto losses can offset other capital income in the same year, such as dividends or share gains. No carry-forward for private investors.
Also
Crypto-to-crypto swaps are not taxable; the cost basis carries over. Stablecoins count as crypto. Austrian providers withhold the 27.5% (KESt) on gains accrued after 31 December 2023, which generally settles the tax.
Income and tokenized assets
Staking, lending, yield
Lending interest, mining and DeFi liquidity-mining rewards are taxed at 27.5% when received. Classic staking rewards, airdrops and hard forks are not taxed on receipt; they count as acquired at zero cost and the full value is taxed at 27.5% when sold.
Tokenized stocks, bonds, funds
The BMF excludes asset tokens backed by real assets such as securities or property from the crypto rules; they are taxed under the general rules for the underlying. For tokenized shares, bonds or fund units that generally means capital income at 27.5%, but the crypto-to-crypto swap exemption does not apply. No specific guidance on xStocks or similar tracker certificates.
Tokenized gold
Gold-backed tokens are outside the crypto definition per the BMF exclusion of asset-backed tokens; no specific guidance on whether PAXG/XAUT follow the rules for physical gold.
Filing
Tax year
Calendar year; return due 30 April (paper) or 30 June (FinanzOnline) of the following year
Reporting
Gains from foreign platforms, or from Austrian ones before withholding applied, go in the income tax return (E1kv). DAC8 was transposed in December 2025; crypto providers report 2026 data in 2027.
Tax authority
Watch out
- Swapping crypto into a tokenized stock or gold token may be a taxable disposal, because only crypto-to-crypto swaps are exempt.
- Keep proof of purchase dates for coins bought before March 2021.
- Since 2023 acquisitions, cost basis uses a moving average.
- Lending income offered to the public counts toward progressive income, not the 27.5% rate.
Sources
- BMF: tax treatment of crypto assets (EN) · bmf.gv.at
- BMF: Steuerliche Behandlung von Kryptowährungen · bmf.gv.at
- Simmons & Simmons: how Austria taxes crypto · simmons-simmons.com
- IBFD: DAC8 rollout across the EU · ibfd.org
Not confirmed
- Exact tax treatment of tokenized stocks/certificates (xStocks, Ondo) — no specific guidance.
- Whether PAXG/XAUT fall under the private speculation rules for physical gold.
- Austrian DAC8 reporting deadlines for providers.
Researched 2026-11-01 for private individuals resident in Austria. Information, not tax advice — rules change; check the tax authority before you file.