Crypto Tax in Austria 2026: The 27.5% Rule Explained for Beginners
Photo: Flocci Nivis / Wikimedia Commons, CC BY 4.0 If you live in Austria and own Bitcoin, you will eventually ask how crypto tax in Austria works. The short answer: since the 2022 tax reform, most crypto gains are taxed at a flat 27.5% , however long you held the coins. But there are exceptions, including tax-free "old assets," tax-neutral crypto-to-crypto swaps and special staking and airdrop rules. This beginner guide explains them in plain English, based on official Austrian sources. Crypto tax in Austria: the basics in one minute Austria's eco-social tax reform moved crypto into income from capital assets (Einkünfte aus Kapitalvermögen), the same bucket as shares and dividends. The rules apply from 1 March 2022 and sit mainly in § 27b of the Income Tax Act (EStG). Gains and ongoing crypto income are taxed at a special flat rate of 27.5% . It does not push up the tax rate on your salary. There is no holding period that makes new coins tax-free. Selling a...