How capital gains tax works in Austria
Austria taxes shares, bonds, funds, derivatives and crypto gains at a flat 27.5% withheld finally at source. Bank deposits and non-securitised claims pay 25% instead.
Property gains pay a separate 30% real-estate income tax with no holding-period escape since 2012. The main home is exempt, self-built buildings get relief, and pre-April-2002 holdings may use 4.2% of price.
Pre-2011 small old portfolios stay exempt, and loss offsetting plus all-or-nothing tariff assessment are available by election. A 30% rezoning surcharge applies to post-2024 rezoned land from mid-2025.
Tax rates at a glance
- Financial flat rate
- 27.5%Final
- Deposit rate
- 25%
- Property rate
- 30%
- Old-asset flat
- 4.2%
- Rezoning surcharge
- +30%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- Foreign brokers do not withhold Austrian tax. Gains on overseas depots are assessed at the same 27.5%, but you must declare them yourself.
- The 4.2% old-asset flat applies only to holdings from March 2002 or earlier. Newer property always faces 30% on the real gain.
- Tariff assessment is all-or-nothing. Electing progressive treatment pulls every capital item into the return, which helps loss cases and hurts gain cases.
- Rezoned farmland faces the extra 30% gain surcharge from July 2025. Development plays need both property tax and rezoning math.
Frequently asked questions
Does Austria tax capital gains?
Yes, at 27.5% flat on financial gains withheld at source and 30% on property gains, with a main-home exemption.
Are crypto gains taxed in Austria?
Yes, at 27.5% like other financial gains, with loss offsetting available within the capital basket.
Is my home sale taxed in Austria?
Usually not. The main home is exempt under continuous-use tests, and self-built buildings get separate relief.