Knowledge guide
German tax knowledge

How are crypto gains taxed in Austria?

Last reviewed: August 15, 2026
Since the 2022 eco-social tax reform, crypto income in Austria is generally capital income (section 27b EStG), typically at 27.5%. The German one-year holding period does not apply. Cost basis usually follows a moving average, not FIFO.
The facts in brief
Since1 March 2022, section 27b EStG
RateUsually 27.5%
MethodMoving average — no German holding period

What is different from Germany?

There is no speculation-period model. Disposals, swaps and many yields run as capital income. Copying a German report into Austria twists the rate, the method and any tax-free legacy lots.

What must the report show?

Tax region Austria and average cost (AVCO), plus a closed history. Cost basis zero and negative balances break the average the same way they break FIFO.

Sources

Section 27b Austrian EStG — income from crypto assets

Frequently asked questions

Is there a one-year tax exemption in Austria?

Not under the regime since 2022. Legacy lots from before the reform can differ — that belongs with an advisor, not in the default tool.

Is staking in Austria the same as in Germany?

No. In Austria many yields sit in capital income; in Germany they are often other income. Do not copy the same rule.

Can I keep FIFO because I know it from Germany?

Not as the Austrian default. The moving average belongs to that valuation.

Read next

Crypto holding period in Germany: when is a sale tax-free?

Are crypto sales tax-free after one year in Germany? How section 23 EStG works, when the clock pauses, and what staking changes.

FIFO or LIFO: which method applies to crypto in Germany?

FIFO is the usual German method for private crypto disposals. What LIFO and average cost change — and why missing buys break every method.

What must a crypto tax report contain for the tax office?

Traceable lots, cost basis, holding period, no lasting negative balances. What a reviewable crypto tax report looks like.

This guide structures the data issues and common German administrative practice. It is not tax advice. The assessment in your case stays with you and your tax advisor.

Set the tax region first, then the history

Switch to Austria, import every source and close the gaps. Otherwise the average runs on a subset.

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