What is Kapitalertragsteuer (KESt)?

KESt is the Austrian capital gains withholding tax. It is a final flat tax on investment income — you do not include these gains in your regular income tax return. Banks and brokers deduct it automatically for Austrian-held accounts; for foreign accounts you must self-report via your tax return.

What rate applies to stocks and ETFs?

Gains from shares, equity funds, ETFs, bonds, derivatives, and cryptocurrency are taxed at 27.5% KESt. This flat rate applies to both realized capital gains and distributions (dividends, fund payouts).

What rate applies to bank interest?

Interest from savings accounts, term deposits, and similar bank products is taxed at 25% KESt. This is the historical rate that pre-dates the 2016 reform for equity income.

Can I offset capital losses against gains?

Yes. Capital losses within the same asset class (e.g., losses on shares offset gains on shares) can reduce the taxable gain in the same calendar year. Austrian brokers automatically net positions. For foreign-held assets, you must calculate the net amount yourself.

Is KESt the final tax? Do I need to include it in my tax return?

For Austrian-held accounts, KESt withheld by an Austrian bank or broker is final — no further tax is due and you do not need to report it. For accounts at foreign institutions, you self-assess and pay via your annual income tax return (Einkommensteuererklärung).

Does Austria offer a tax-free allowance on capital gains?

Austria does not provide a general annual capital gains tax-free allowance comparable to Germany or the UK. Gains above zero are fully subject to KESt at the applicable rate. However, you can opt into the regular income tax assessment (Regelbesteuerungsoption) if your marginal income tax rate is lower than 27.5%.

Austria Capital Gains Tax Calculator

Name: Austria Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your investment gain and asset type to calculate Austrian KESt (Kapitalertragsteuer) at the flat 27.5% or 25% rate.

Your Investment Details

Asset Type

Stocks / ETFs

27.5% KESt

Funds / Bonds

27.5% KESt

Crypto

27.5% KESt

Bank Interest

25% KESt

Gross Gain (proceeds minus cost)

€

Enter the profit before any loss offset.

Capital Loss Offset (same asset class)

€

Losses from the same class reduce the taxable gain.

Select your asset type and enter the gain, then click Calculate KESt.

KESt Summary

KESt Owed

€0

Effective Rate

Net Gain

€0

Austrian KESt Rates

Asset Class	KESt Rate	Final Tax?

Calculation Breakdown

Estimate only — flat KeSt rates per Austrian EStG §27a. Loss offsets within the same asset class only. Does not cover the Regelbesteuerungsoption, solidarity surcharge, church tax, or withholding by foreign brokers. Consult a Steuerberater for personal advice.

Summary

Enter your investment gain and asset type to calculate Austrian KESt (Kapitalertragsteuer) at the flat 27.5% or 25% rate.

How it works

Select the asset type — stocks, funds, crypto, or bank interest — to determine the correct KESt rate.
Enter the gross gain (proceeds minus acquisition cost) in euros.
Optionally enter any capital losses to offset against the gain (losses on the same asset class can be offset).
The calculator applies the flat KESt rate (27.5% or 25%) to the net taxable gain.
Your KESt liability, effective rate on the gross gain, and net profit after tax are displayed.

Use cases

Estimate KESt before selling Austrian or foreign shares.
Calculate the tax on mutual fund or ETF distributions and redemptions.
Model after-tax profit from cryptocurrency disposals.
Compare net returns between bank deposits (25% KESt) and equity investments (27.5% KESt).
Plan asset sales to offset gains with losses within the same tax year.
Understand how loss offsets reduce the taxable gain and the resulting KESt.
Prepare year-end tax statements for unlisted assets where KESt was not withheld at source.

Frequently Asked Questions

Last updated: 2026-07-01 · Reviewed by Nham Vu