Antigua and Barbuda vs Austria
Crypto regulation comparison
Antigua and Barbuda
Austria
Legal
Legal
Antigua and Barbuda has introduced legislation for digital assets. No income or capital gains tax applies.
Cryptocurrency is legal in Austria and regulated under the EU's MiCA framework. Since March 2022, crypto assets are taxed at a flat 27.5% rate on capital gains, aligned with other investment income. The FMA supervises crypto service providers.
Tax Type
No tax
Tax Type
Capital gains
Tax Rate
0%
Tax Rate
27.5%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Eastern Caribbean Central Bank (ECCB), Financial Services Regulatory Commission
Regulator
FMA (Finanzmarktaufsicht)
Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
Regulated under EU MiCA framework
Key Points
- Digital asset business legislation enacted
- No income or capital gains tax
- ECCB provides regional monetary oversight
- Government has promoted crypto-friendly policies
- Citizenship by investment program accepts crypto
Key Points
- Flat 27.5% tax on crypto capital gains since the 2022 eco-social tax reform
- Crypto held before February 28, 2021 is subject to legacy rules (tax-free after 1 year)
- FMA regulates VASPs under Austrian and EU law including MiCA
- Exchanges must register and comply with AML/KYC obligations under FM-GwG
- MiCA framework fully applicable from December 2024