Crypto tax in Austria
Rules verified in September 2026.
Short term
27.5%
Long term
27.5%
Holding period
Crypto↔crypto exempt
Annual allowance
Not applicable
Legislation
EStG § 27b (reforma 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 (KESt), no time 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
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 FIFO, 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.
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.