---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "fatf", "legal"]
aliases: ["AT", "AUT", "Österreich"]
created: 2026-09-03
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"
  - name: "BMF Austria: tax treatment of cryptocurrencies"
    url: "https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/steuerliche-behandlung-von-kryptowaehrungen.html"
    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 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 (taxation from 1 March 2022), crypto acquired after 28 February 2021 is taxed at a special flat rate of 27.5% on realised gains and on ongoing income such as lending interest and mining. Crypto acquired before 1 March 2021 (old assets) remains under the previous rules, under which gains are tax-free after a one-year holding period. Crypto-to-crypto swaps are not taxable events. Proof-of-stake rewards are not taxed on receipt but have a zero acquisition cost, so their full value is taxed on later disposal.

## 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.

## Laws & Regulations

| Name | Year | Status | Scope |
|------|------|--------|-------|
| [Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1114) | 2023 | active | supranational |
| [Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1113) | 2023 | active | supranational |
| [Council Directive (EU) 2023/2226 (DAC8)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L2226) | 2023 | active | supranational |
| [Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022R2554) | 2022 | active | supranational |
| [Directive (EU) 2018/843 (5th Anti-Money Laundering Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L0843) | 2018 | active | supranational |
| [Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L1673) | 2018 | active | supranational |
| [Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624) | 2024 | active | supranational |
| [Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R2795) | 2024 | 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.
Extends [[concept--fatf|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.
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.
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.
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.
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.
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.
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.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | enhanced_follow_up |

## 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 | excellent |

Austria has a well-developed energy infrastructure with a high share of renewables, making it favorable for mining operations.

## Geopolitics

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

## 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

## FAQ

### Is cryptocurrency 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 FATF status of Austria?

Austria is classified by FATF as: enhanced_follow_up.

### Are VASPs licensed in Austria?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Austria?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-03.*

**Sources:**
- [FMA Austria](https://www.fma.gv.at)
- [EU MiCA Regulation](https://eur-lex.europa.eu)
- [BMF Austria: tax treatment of cryptocurrencies](https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/steuerliche-behandlung-von-kryptowaehrungen.html)