Tax Guide · 2026
Forex Tax in Austria 2026
Capital gains, CFDs and spread betting — how Austria taxes forex profits in 2026, the headline rate of 27.5% KESt, filing deadlines, and loss-offset rules enforced by Finanzamt Osterreich.
Austria Forex Tax Rates 2026
The brackets, rates and thresholds that apply to forex and CFD profits in Austria for the 2026 tax year.
| Income Tier | Tax Rate | Threshold | Notes |
|---|---|---|---|
| Forex/CFD/derivatives | 27.5% | All gains | KESt final withholding |
| Dividend + interest | 27.5% | Same rate | Harmonised capital tax |
| Old-stock interest | 25% | Pre-2011 holdings | Legacy rate |
| Loss carry-forward | n/a | Not allowed | Private capital income only |
Source: Finanzamt Osterreich. Rates apply to the 2026 tax year and are subject to change in national budget updates.
Key things Austria forex traders need to know
1. Who administers forex tax in Austria
The Finanzamt Osterreich is the primary authority responsible for collecting forex and CFD capital-gains tax in Austria. Filings are made annually on Einkommensteuererklarung (E1 + E1kv) with the deadline falling on 30 April (paper) or 30 June (FinanzOnline). All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).
2. How forex is classified versus CFDs
Forex and CFD profits are Einkunfte aus Kapitalvermogen (capital income) under section 27 of the EStG, subject to the flat 27.5% KESt as a final withholding tax rather than the progressive income tax schedule.
3. Spread betting status in Austria
Spread betting is not widely offered in Austria. If offered, it would be treated as a speculative derivative and taxed under the 27.5% KESt regime rather than the Gluckspielsteuer (gambling tax).
4. Cryptocurrency treatment
Crypto gains since 1 March 2022 are also Einkunfte aus Kryptowahrungen taxed at the same flat 27.5% KESt rate. Austrian crypto platforms may withhold at source; foreign platforms require self-declaration.
5. Professional-trader reclassification
If activity is classified as gewerblich (commercial), profits leave the KESt regime and enter progressive Einkommensteuer up to 55% plus Sozialversicherung contributions.
Go deeper: full Austria tax guide
This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.
Read the full Austria tax deep diveFrequently Asked Questions
How much tax do I pay on forex profits in Austria?
Do I need to declare foreign-broker profits in Austria?
Is spread betting tax-free in Austria?
What happens if I am classified as a professional trader in Austria?
Reviewed by
Daniel FerrettiRegulatory Affairs Editor · EU Financial Regulation Specialist
10+ years of experience · 28 articles
- LLM International Financial Law, University of Luxembourg
- Former CySEC Compliance Officer
CFD Risk Warning
CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.
This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.
This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.