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.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | europe |
| Currency | EUR |
| Adoption Rank | #30 |
| 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 tax treatment is more nuanced: (1) Direct proof-of-stake consensus staking (e.g. via own wallet/node) is NOT taxed at receipt — treated as acquisition at zero cost, taxed only upon disposal at 27.5%; (2) Third-party/delegated staking (via exchange, DeFi protocol) IS taxed at 27.5% upon receipt. |
| Airdrop Tax | Airdrops are NOT taxed at receipt under Austrian BMF rules. They are treated as received at zero acquisition cost. The full proceeds are taxed at 27.5% upon later disposal. This also applies to bounties (minor benefits) and hard fork acquisitions. |
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.
| Required | Yes |
| Regulator | FMA |
| Framework | Markets in Crypto-Assets Regulation (MiCA); Austrian FM-GwG |
| Ease | medium |
| Cost (USD) | $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.
| Name | Year | Status | Scope |
| Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA) | 2023 | Active | supranational |
| Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024. | |||
| Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR) | 2023 | Active | supranational |
| Extends FATF Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024. | |||
| Council Directive (EU) 2023/2226 (DAC8) | 2023 | Active | supranational |
| Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026. | |||
| Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA) | 2022 | Active | supranational |
| Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025. | |||
| Directive (EU) 2018/843 (5th Anti-Money Laundering Directive) | 2018 | Active | supranational |
| First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers. | |||
| Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD) | 2018 | Active | supranational |
| Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences. | |||
| Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation) | 2024 | Active | supranational |
| Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027. | |||
| Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA | 2024 | Active | supranational |
| MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024. | |||
FMA has issued warnings against unlicensed crypto platforms and taken enforcement action against AML non-compliant entities. Austrian authorities have cooperated in EU-wide crypto enforcement operations.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | enhanced_follow_up |
| FATF Body | FATF |
| Suspicious-Activity Reporting | Yes |
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.
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.
Status: Unclear
MiCA excludes unique NFTs. NFTs with fungible characteristics may fall under regulation. FMA follows ESMA classification guidance.
| Legal | Yes |
| Electricity Cost | $0.158/kWh |
| Renewable Energy | 78% |
| Infrastructure | excellent |
Austria has a well-developed energy infrastructure with a high share of renewables, making it favorable for mining operations.
| Stability | very_stable |
| Sanctions | No |
| Corruption Index | 76/100 |
| Banking Access | open |
| Sanctions Program Active | Yes |
Austria is politically stable with strong rule of law and no international sanctions. It has good internet freedom and banking access for crypto businesses.
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.
Austria is classified by FATF as: enhanced_follow_up.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-03 · Data source: Soken Crypto Legal Map
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