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Austria Investment Tax Guide 2025
KESt, Crypto, and Filing Basics

KESt rates, crypto rules from March 1, 2022, and filing via E1/E1kv and FinanzOnline. [S1] [S3] [S7] [S8] [S9]

27.5% KESt on dividends and share capital gains. [S3]
Interest: 25% on bank deposits; 27.5% on certain securities. [S3]
Crypto regime applies from March 1, 2022; crypto-to-crypto trades are not taxable. [S1]
If no Austrian depositary pays KESt, you must self-assess. [S2]
📈
Capital Income
KESt rates and withholding
📊
Progressive Rates
2025 income tax brackets
🧮
Cost Basis
Moving average rule
₿
Crypto
BMF rules from 2022
📚
Reporting Funds
OeKB status
📝
Forms & Filing
E1 / E1kv / FinanzOnline

📈 Capital Income (KESt)

Tax Rates Summary

Income Type Rate Notes
Dividends to resident individuals 27.5% Final withholding tax [S3]
Capital gains from sale of shares 27.5% Final taxation [S3]
Interest on deposits with certain banks 25% Final withholding tax [S3]
Interest from certain securities (bonds, investment funds) 27.5% Final withholding tax [S3]
Other interest income Progressive Taxed at progressive rates [S3]

When KESt Is Not Withheld

If no domestic depositary entity pays capital gains tax in Austria, taxable income must be assessed by the taxpayer. [S2]

📊 Progressive Income Tax Rates (2025)

Income (EUR) Tax Rate
13,308 and below0%
13,308 to 21,61720%
21,617 to 35,83630%
35,836 to 69,16640%
69,166 to 103,07248%
103,072 to 1,000,00050%
Above 1,000,00055%

Source: PwC Austria personal income tax rates. [S4]

Offsetting Limits

Income and gains/losses subject to the 27.5% special tax rate cannot be offset against income and gains/losses not subject to that rate. [S5]

🧮 Cost Basis (Moving Average)

For securities and derivatives with the same security identification number acquired in a sequence of transactions, Austrian tax law requires use of a moving average cost ("gleitender Durchschnittspreis") in euros. [S10]

For assets and derivatives subject to the special tax rate under §27(3)-(4) EStG, acquisition costs are determined without ancillary acquisition costs (Anschaffungsnebenkosten). [S10]

₿ Cryptocurrency (BMF Guidance)

  • Regime start: March 1, 2022; crypto is treated as income from capital assets and taxed at 27.5%. [S1]
  • Definition: NFTs and asset tokens backed by real assets are not covered by the crypto definition and are taxed under general rules. [S1]
  • Conversions: Converting crypto to euros is taxable. [S1]
  • Crypto-to-crypto: Trading one cryptocurrency for another is not a disposal and is not taxed; acquisition costs carry over and transaction costs of such trades are not significant for tax purposes. [S1]
  • Current income: Remuneration for transferring crypto (lending) and providing crypto to liquidity/credit pools is current income. [S1]
  • Staking: Only transaction-processing staking is covered by the exemption; if staking is effectively a transfer for consideration, proceeds are taxed at inflow. [S1]
  • Old assets: BMF guidance refers to crypto acquired prior to March 1, 2021 as "old assets" in transitional rules. [S1]

📚 Reporting Funds (OeKB)

The OeKB tax data portal publishes the list of reporting funds. Reporting funds are those that have submitted a timely annual notification or declaration of intent under the Fund Reporting Regulation 2015. [S6]

Use the OeKB portal to verify reporting status by ISIN. [S6]

For investment fund units, deemed distributions (Ausschüttungsgleiche Erträge) increase the unit holder's acquisition costs, while tax-free distributions reduce acquisition costs. [S11]

🏦 Private Loans / P2P Lending

Income from private loans (Privatdarlehen) must be declared in the tax return and is taxed under the general income tax tariff (progressive rates). [S12]

📉 Loss Offsetting (Capital Assets / Derivatives)

Losses from the disposal of capital assets and derivatives can only be offset against gains from private capital assets, and only within the same tax treatment in the same year. Losses subject to the special tax rate cannot be offset against income taxed under the progressive tariff, and they cannot be offset against bank deposit interest. [S13]

📝 Forms and Filing

  • E1: Income tax return listed in the BMF forms database. [S9]
  • E1kv: Attachment to E1 for income from capital assets (Einkuenfte aus Kapitalvermoegen). [S8]
  • FinanzOnline: Official electronic filing portal. [S7]
  • Deadline: Personal income tax returns are generally due by June 30 of the following year. [S3]

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