Austria capital gains tax calculator

Austria taxes most capital gains with flat, final rates that never interact with your salary. Shares, bonds, funds and ETFs pay the 27.5% Kapitalertragsteuer (KeSt), which your bank or broker withholds at source: for securities you usually have nothing to file. Crypto held as an investment pays the same 27.5% whenever it is sold, and property pays the 30% Immobilienertragsteuer on the gain, which you declare. Work out each sale as price minus purchase cost minus purchase and sale expenses (plus improvement works on property), then apply the rate.

Capital income from bank deposits, meaning savings and current-account interest, pays a reduced Kapitalertragsteuer rate of 25% instead of 27.5%. Every other security realisation, including bonds sold at a profit, pays 27.5%. Tick the bank-interest box on a sale row in the calculator and the rate switches for that row only.

No. Securities and crypto pay their flat rate however long you held them, and property pays the 30% Immobilienertragsteuer with no holding-period limit: a sale is taxable after two years or twenty-five alike. The only date-based relief is the Altvermoegen deemed cost for property acquired before 1 April 2002, and the only exemption of the whole schedule is the main-residence one.

The Hauptwohnsitzbefreiung exempts the gain on your main residence when the property was your main home continuously from acquisition for at least two years, or for at least five continuous years within the last ten years before the sale. Two limits to watch: the exemption covers the land only up to 1,000 m2, so land beyond that stays taxable and needs apportioning, and periods of letting or business use restrict the relief. Tick the main-residence box on the sale row and the sale is excluded from the tax.

For property acquired before 1 April 2002 you can skip computing the actual gain: the acquisition cost is deemed to be 86% of the sale proceeds, so only 14% of the proceeds is taxed at 30%, an effective 4.2% of the sale price. For sales from 1 January 2027 the deemed cost drops to 80%, a 20% taxed share and an effective 6%. The calculator applies the branch automatically from your dates; if your documented costs are higher than the deemed amount you may be better off with actual costs, which the calculator does not compute.

No. Exchanging one cryptocurrency for another is not a taxable disposal event in Austria; only selling into money (or spending) realises the gain, taxed at 27.5% under § 27b EStG. The calculator has no swap notion: imported swap rows from a crypto tax tool are treated as disposals, so remove those disposals or adjust them by hand.

Losses net inside their basket. Losses on securities, crypto and other capital income offset the same year's KeSt gains (your bank does this at the source) and anything unused carries forward against future capital income without expiry, which you can enter as brought-forward losses in section 3. Property losses sit on their own Immobilienertragsteuer schedule: they offset property gains only and never reduce the KeSt on securities.

Usually not for securities: the KeSt is withheld at source and final (Endbesteuerung), so nothing more is owed. A return matters when you sell property (the Immobilienertragsteuer is declared), when you want to carry forward losses, or when foreign withholding needs crediting. Employees file the Arbeitnehmerveranlagung (form E1) by 30 April of the following year; the calculator's summary export is laid out for that declaration.

Securities, funds, ETFs and crypto pay the 27.5% Kapitalertragsteuer (KeSt), a flat final tax withheld at source (§ 27a EStG); certain interest from bank deposits (savings and current-account interest) pays 25%. The KeSt is a final tax (Endbesteuerung); the option to be assessed at the progressive tariff exists but is not modelled. Source: https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/substanzgewinne-bzw-einkuenfte-aus-realisierten-wertsteigerungen.html and https://www.usp.gv.at/services/suchen-und-finden/lexikon/kapitalertragsteuer-kest.html

Realised gains from selling shares, bonds and fund units have been taxed at 27.5% since 1 January 2016 (25% from 1 April 2012); for investment-fund units, value increases became taxable on realisation from 1 March 2024 (InvStRefG 2023; units acquired AFTER 29 February 2024, that is from 1 March 2024). Source: https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/substanzgewinne-bzw-einkuenfte-aus-realisierten-wertsteigerungen.html

Crypto is taxed at the special 27.5% capital-income rate under § 27b EStG, in force since 1 March 2022 and applying to holdings acquired after 28 February 2021; crypto-to-crypto swaps are not taxable disposal events and no holding period exempts a sale. Source: https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/steuerliche-behandlung-von-kryptowaehrungen.html

There is no annual exemption for capital income or capital gains in Austria.

Capital losses offset capital income of the same year (Verlustverrechnung) and carry forward against future capital income; the 30% property tax never mixes with the KeSt baskets. Loss netting is not modelled beyond the calculator's year buckets.

The brackets above encode the 2026 § 33 EStG tariff as published by BMF (Steuertarif, Grenzsteuersatz 2026; verified 2026-09-20): 0% to EUR 13,539, 20% to EUR 21,992, 30% to EUR 36,458, 40% to EUR 70,365, 48% to EUR 104,859 and 50% above. The top encoded band is the open 50% rate from EUR 104,859; the temporary 55% rate on income above EUR 1,000,000 (in force through 2029, 50% thereafter) is documented in the tariff note above rather than encoded as a band. Source: https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html