---
type: country
domain: web3-compliance
status: compiled
tags: [Legal, EU Regulation, Crypto Tax, Crypto Regulation, Country]
aliases: [Austria]
created: 2026-04-23
compile_into: ""
slug: country--austria
sources: "[./crypto-map/data.json#/AT, \"https://soken.io/crypto-map/countries/austria.html\"]"
source_url: "https://soken.io/crypto-map/countries/austria.html"
title: "Austria — Crypto Regulation 2026 | Soken"
description: Austria regulates crypto under FMA oversight and EU MiCA. Crypto assets are treated as intangible assets for tax purposes.
scraped_at: "2026-04-23T20:00:09.896403+00:00"
entry_type_raw: country
region: europe
---

# Austria — Crypto Regulation 2026 | Soken

# 🇦🇹 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.

## Overview

|     |     |
| --- | --- |
| Status | **Legal** |
| Risk Score | 25/100 (Low Risk) |
| Region | europe |
| Currency | EUR |
| Adoption Rank | #30 |

## Tax

|     |     |
| --- | --- |
| 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 |

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

|     |     |
| --- | --- |
| Required | Yes |
| Regulator | FMA |
| Framework | Markets in Crypto-Assets Regulation (MiCA); Austrian FM-GwG |
| Ease | medium |
| Cost | $30,000 - $200,000 |

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.

## DeFi

**Status:** regulated

Under MiCA, DeFi protocols with identifiable operators may require CASP authorization. FMA follows ESMA guidance on DeFi. Fully decentralized protocols remain in a regulatory grey area.

## Stablecoins

**Status:** specific\_framework

MiCA stablecoin framework (ARTs and EMTs) applies fully in Austria. The FMA and Austrian National Bank oversee compliance with reserve, redemption, and authorization requirements.

## NFTs

**Status:** Unclear

MiCA excludes unique NFTs. NFTs with fungible characteristics may fall under regulation. FMA follows ESMA classification guidance.

## Mining

|     |     |
| --- | --- |
| Legal | Yes |
| Electricity | $0.158/kWh |
| Renewable | 78% |
| Infrastructure | good |

Austria has a well-developed energy infrastructure with a high share of renewables, making mining feasible though electricity costs are relatively high compared to global averages.

## Geopolitics

|     |     |
| --- | --- |
| Stability | stable |
| Sanctions | No |
| Corruption Index | 76/100 |
| Banking Access | open |

Last reviewed: 2026-04-13 ·
Data source: [Soken Crypto Legal Map](https://soken.io/crypto-map/)

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