Austria vs Kosovo
Crypto regulation comparison
Austria
Kosovo
Legal
Legal
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.
Kosovo banned crypto mining in 2022 due to energy crisis but crypto trading remains legal. The Central Bank has warned about crypto risks.
Tax Type
Capital gains
Tax Type
Income
Tax Rate
27.5%
Tax Rate
0-10%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
FMA (Finanzmarktaufsicht)
Regulator
Central Bank of Kosovo
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No specific 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
- Crypto mining banned in 2022 due to energy crisis
- Crypto trading and holding remain legal
- Central Bank has warned about crypto risks
- Income from crypto subject to taxation
- Growing crypto adoption despite mining ban