---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "fatf", "legal"]
aliases: ["AT", "AUT", "Österreich"]
created: 2026-04-13
updated: 2026-01-20
compile_into: ["[[country--austria]]"]
sources:
  - name: "FMA Austria"
    url: "https://www.fma.gv.at"
    type: "official"
  - name: "EU [[concept--mica|MiCA]] Regulation"
    url: "https://eur-lex.europa.eu"
    type: "official"
---

# 🇦🇹 [[country--austria|Austria]] (AT) — Crypto Regulation

> 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

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--eur|EUR]] |
| Adoption Rank | #30 |

## Tax

| Type | Rate |
|------|------|
| 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 |
| Mining Tax | Mining income taxed at 27.5% (private) or corporate rate if business activity |
| 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

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--fma|FMA]] |
| Framework | Markets in Crypto-Assets Regulation (MiCA); Austrian FM-GwG |
| Ease | medium |
| Cost | $30,000 - $200,000 |
| Timeline | 4-12 months |

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

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| [[concept--fatf|FATF]] Member | Yes |
| FATF Status | compliant |

## 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

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.158/kWh |
| Renewable Energy | 78% |
| Climate | temperate |
| 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

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 76/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |

## Enforcement

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.

## CBDC Status: exploring

---

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

**Sources:**
- [FMA Austria](https://www.fma.gv.at)
- [EU MiCA Regulation](https://eur-lex.europa.eu)