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Country MiCA guideAT · ÖsterreichNCA: FMA

MiCA in Austria — 2026 Implementation Guide

How MiCA (Regulation (EU) 2023/1114) applies in Austria: the national competent authority (FMA), transitional window, national-tax interplay, and the MiCA-licensed providers ChainChoice recommends for Austria-resident users.

Written and reviewed by Founder
Published
Audit receipt#cc-MICA-COUNTRY-AUSTRIA-6cd858d5 Methodology §3
Direct answer

How does MiCA apply in Austria in 2026?

FMA is the national MiCA authority for Austria. The transitional window for previously-licensed CASPs closes 2025-12-30. National tax framework: Capital gains tax (KESt) — flat 27.5% on realised gains. Top MiCA-licensed providers for Austria retail: Bitpanda, BISON, Ledger.

Source:Audit receipt #cc-MICA-COUNTRY-AUSTRIA-6cd858d5 Methodology

National Competent Authority: FMA

Finanzmarktaufsicht
The Austrian Financial Market Authority (FMA) is the national competent authority for MiCA. The FMA had already operated a registration regime under the FM-GwG (anti-money-laundering law) prior to MiCA, which gives Austrian-supervised firms a structural head-start in the MiCA authorisation process.

Transitional window

2025-12-30
End of transition
Austria chose a 12-month transitional period for crypto-asset service providers registered with the FMA before MiCA, which ended on 30 December 2025 (ESMA's list of grandfathering periods). Firms not authorised by then had to stop or serve Austria under another member state's passport.

Key dates

2024-12-30
MiCA full application across Austria; the EU Travel Rule applies to crypto-asset transfers
2025-04-09
Bitpanda GmbH: the first Austrian MiCA authorisation in ESMA's interim register
2025-05-28
Bybit EU GmbH receives its MiCA authorisation from the FMA
2025-12-30
Austrian transitional period ends (12 months) — all crypto services must be MiCA-authorised

Austria crypto tax framework

MiCA harmonises CASP licensing; tax remains country-specific. This is how Austriataxes crypto holdings and dispositions in 2026, interacting with the EU-wide MiCA + DAC8 framework.

Capital gains tax (KESt) — flat 27.5% on realised gains
Austria applies a flat 27.5% Kapitalertragsteuer (KESt) on realised crypto gains since the 2022 EcoSocial Tax Reform Act. No holding-period exemption applies. Losses can be offset against other KESt-taxable income within the same year.
Rate: 27.5% flat
Holding exemption: None
Form: E1kv (capital-gains supplement to the Austrian income tax return E1)

Recommended MiCA-licensed providers for Austria retail

3 MiCA-licensed CASPs for Austria-resident users, selected for this guide on audience match, tax-workflow compatibility, language support and regulatory clarity, and listed in the order of the published exchange ranking. Affiliate economics play no part in either.

Bitpanda
Austrian-founded, Austrian-FMA-supervised. The natural first choice for retail Austrian users.
BISON
BaFin-supervised DACH-native alternative with conservative asset selection.
Ledger
Self-custody for holdings beyond comfortable exchange-balance levels.

FAQs for MiCA in Austria

Is Bitpanda the only major MiCA-licensed Austrian CASP?
Bitpanda is the most visible Austrian-incorporated MiCA-licensed CASP, and the FMA has also authorised Bybit EU GmbH and KuCoin EU Exchange GmbH (ESMA's interim register). Foreign-EU firms (Coinbase Luxembourg, Kraken Ireland, Bitvavo Netherlands) passport into Austria without separate Austrian authorisation.
How does the Austrian 27.5% KESt compare to German taxation?
Austria is generally less favourable for long-term hodlers than Germany (where 12-month-held crypto is tax-free), but more predictable than the Netherlands (where Box 3 wealth tax applies on appreciation regardless of realisation). For Austrian active traders, the flat 27.5% can be more favourable than Germany's up-to-45% marginal rate on under-12-month gains.
What is the Austrian FMA's view on staking rewards?
The FMA treats staking rewards as taxable income at receipt under §27 EStG. Subsequent gains on the staked tokens are then taxed under the 27.5% KESt on realisation. ChainChoice recommends users keep separate records for staked-token acquisition costs.

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