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Austria vs Lesotho

Crypto regulation comparison

← Back to map | Austria | Lesotho
Austria

Austria

Lesotho

Lesotho

Legal
No Regulation

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.

Lesotho has no specific cryptocurrency regulation. The central bank has not issued formal guidance on crypto.

Tax Type Capital gains
Tax Type None
Tax Rate 27.5%
Tax Rate N/A
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator FMA (Finanzmarktaufsicht)
Regulator Central Bank of Lesotho
Stablecoin Rules Regulated under EU MiCA framework
Stablecoin Rules No stablecoin regulation
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
Key Points
  • No specific cryptocurrency legislation
  • Central bank has not issued formal crypto guidance
  • Part of the Common Monetary Area with South Africa
  • Limited crypto adoption
  • No licensing framework for crypto services
Sources
Sources
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