Cómo declarar criptomonedas en Austria
Austria treats cryptocurrencies as capital: since the 2022 reform, gains from coins acquired from March 1, 2021, are taxed at a fixed rate of 27.5%, just like stocks and funds.
Quick Tax Summary
- Tax type
- Capital Gains (Einkünfte aus Kapitalvermögen)
- Tipo aplicable
- 27.5% fixed rate for cryptocurrencies purchased from March 1, 2021 onwards
- Tax-exempt minimum
- Cryptocurrencies purchased before March 2021 and held for over a year are tax-exempt
- Crypto-to-crypto
- No, swapping between cryptocurrencies is not taxable
- Staking y recompensas
- Taxed at 27.5% (in many cases, when selling the received coins)
- Losses
- Offsettable against other capital gains from the same year
- Filing deadline
- April 30 (paper) or June 30 (online, FinanzOnline)
- Formularios
- Form E1 with appendix E1kv
- Sanciones
- Surcharges and interest; possible tax offense proceedings (Finanzstrafgesetz)
- Autoridad fiscal
- Federal Ministry of Finance (Finanzamt Österreich)
Old coins and new coins
Austria distinguishes between "old assets" (purchased up to February 28, 2021) and "new assets." Old coins held for over a year can be sold tax-free; new coins are always taxed at 27.5%, regardless of holding period.
Austrian-based exchanges directly withhold tax (KESt) since 2024. If you use foreign platforms, you must declare your gains yourself in appendix E1kv.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.