Crypto tax in Austria
Rules verified in September 2026.
Short term
27.5%
Long term
27.5%
Threshold
None (Altbestand bought before Mar 2021: 1 year)
Annual allowance
Not applicable
Cost method
Moving average cost, per wallet (FIFO not accepted)
Legislation
EStG § 27b (ÖkoStRefG 2022)
In short
Since the March 2022 reform, Austria taxes crypto at a special 27.5% capital rate, with no holding period. Crypto-to-crypto swaps are exempt — only conversion to euro/goods is taxed. Assets bought before 1 Mar 2021 (Altbestand) are exempt after 1 year.
Key points
- 27.5% flat rate (KESt), no holding-period distinction
- Crypto↔crypto swaps NOT taxed
- Staking: acquired at zero cost (taxed on sale)
- Altbestand (bought < Mar 2021): exempt after 1 year
- File via form E1kv
- Moving average cost per wallet mandatory since 2023 (FIFO not accepted)
- DAC8: platforms collect data from 1 Jan 2026 and report from 2027
Frequently asked questions
How much tax do you pay on crypto in Austria?
27.5%. Since the March 2022 reform, Austria taxes crypto at a special 27.5% capital rate, with no holding period. Crypto-to-crypto swaps are exempt — only conversion to euro/goods is taxed. Assets bought before 1 Mar 2021 (Altbestand) are exempt after 1 year.
Is there an annual allowance on crypto gains in Austria?
There is no crypto-specific annual allowance on capital gains in Austria.
Which method is used to match buys and sells?
It depends on the country: FIFO (the first unit bought is the first sold) in Portugal, Spain, Germany or Belgium; weighted average cost in France, Luxembourg or Brazil; LIFO in Italy; the Section 104 pool in the UK. ChainFolioAI applies the chosen country's method to your history (in some countries with a simplification, stated on this page) and exports the result.
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under the country's method (FIFO, average cost, LIFO…), convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
This country's method: Moving average cost, per wallet. Austrian law computes the average cost per wallet; the calculator computes it per asset, across all wallets. For crypto-to-crypto swaps imported as swaps, the calculator does not tax them and carries the cost to the coin received. Coins bought before 1 Mar 2021 (Altbestand) count as exempt after 1 year. Confirm the figure to declare with an accountant.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing. ChainFolioAI is not an exchange or a crypto-asset service provider and does not report your data to any tax authority: reporting duties (DAC8, CARF) fall on exchanges. The reports you export are yours alone.