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Crypto Regulation in Austria

Legal

Austria regulates crypto under FMA oversight and EU MiCA. Crypto assets are treated as intangible assets for tax purposes. The FMA has been proactive in licensing CASPs and enforcing compliance with EU regulations.

Region: EuropeCurrency: EURAdoption Rank: #30Risk Score: 25/100

Tax Information

Capital Gains (Personal)
27.5% flat tax on crypto capital gains (KESt) since March 2022
Capital Gains (Corporate)
23% corporate tax (reduced from 25%) on crypto gains
VAT on Crypto
No
Staking Tax
Staking rewards taxed at 27.5% flat rate upon receipt
Airdrop Tax
Airdrops taxed at 27.5% upon receipt at fair market value
Mining Tax
Mining income taxed at 27.5% (private) or corporate rate if business activity
Summary
Since the eco-social tax reform effective March 2022, Austria treats crypto as financial assets subject to a 27.5% flat withholding tax (KESt) on gains. The previous 1-year holding period exemption was eliminated. Crypto-to-crypto swaps are generally not taxable events. Mining and staking income is also subject to the 27.5% rate.

Licensing & Registration

License Required
Yes
Regulator
FMA (Finanzmarktaufsicht (Financial Market Authority))
Framework
Markets in Crypto-Assets Regulation (MiCA); Austrian FM-GwG
License Types
Crypto-Asset Service Provider (CASP) Authorization under MiCA, Payment Institution License, E-Money Institution License
Estimated Cost (USD)
$30,000 - $200,000
Timeline
4-12 months
Ease of Licensing
Medium
Notes
FMA oversees CASP authorization under MiCA. Austria had a national registration regime for virtual asset service providers under the FM-GwG prior to MiCA. The FMA has been active in processing applications and providing regulatory guidance. Vienna's fintech ecosystem is growing.

AML / KYC

KYC Required
Yes
Travel Rule
Yes
FATF Member
Yes
FATF Status
Compliant
Suspicious Activity Reporting
Yes

Mining

Mining Legal
Yes
Status
Legal
Electricity Cost ($/kWh)
$0.15
Renewable Energy
75%
Climate
Temperate
Infrastructure
Excellent
Tax on Mining Income
23% corporate tax (reduced from 25%) on crypto gains

DeFi, Stablecoins & NFTs

DeFi: regulatedStablecoins: specific frameworkNFTs: unclearCBDC: exploring

Soken Services

Legal Opinion
Available | $3,000 - $12,000 | 10 days
Banking
Difficulty: Hard | Crypto-friendly banks: none listed
Min. Deposit
$10,000
Fiat Rails
SEPA, SWIFT, SEPA Instant
Card Payments
Visa, Mastercard
Company Registration
$8,000 | 30 days | Limited Liability Company (LLC)
Licensing Support
Available | $25,000 - $100,000

Sources

FMA Austria EU MiCA Regulation
Reviewed: 2026-03-10verified

Frequently Asked Questions

Is crypto legal in Austria?
Cryptocurrency is currently classified as "Legal" in Austria. Austria regulates crypto under FMA oversight and EU MiCA. Crypto assets are treated as intangible assets for tax purposes. The FMA has been proactive in licensing CASPs and enforcing compliance with EU regulations.
What is the crypto tax rate in Austria?
In Austria, the personal capital gains tax on crypto is 27.5% flat tax on crypto capital gains (KESt) since March 2022, and the corporate tax rate is 23% corporate tax (reduced from 25%) on crypto gains. Since the eco-social tax reform effective March 2022, Austria treats crypto as financial assets subject to a 27.5% flat withholding tax (KESt) on gains. The previous 1-year holding period exemption was eliminated. Crypto-to-crypto swaps are generally not taxable events. Mining and staking income is also subject to the 27.5% rate.
Do I need a crypto license in Austria?
Yes, a crypto license is required in Austria. The regulator is Finanzmarktaufsicht (Financial Market Authority) under Markets in Crypto-Assets Regulation (MiCA); Austrian FM-GwG. Estimated licensing cost: $30,000 - $200,000.
Is crypto mining legal in Austria?
Yes, crypto mining is legal in Austria. Electricity costs approximately $0.15/kWh. Mining income is taxed at: 23% corporate tax (reduced from 25%) on crypto gains.
What are the AML/KYC requirements for crypto in Austria?
Yes, crypto businesses in Austria must comply with KYC (Know Your Customer) requirements. The FATF Travel Rule is implemented. FATF compliance status: compliant.