Stock Tax Calculator Austria 2026
Income tax + capital gains tax (KESt) on stocks & ETFs at a glance. Gross-to-net calculator with the 2026 tax brackets, the 27.5 % flat capital gains tax, loss offsetting and broker comparison from a tax perspective.
How are stocks taxed in Austria?
In Austria, capital gains and dividends from securities are subject to a flat capital gains tax of 27.5 % — the so-called Wertpapier-KESt. It replaces the progressive income tax and is a final withholding tax. Whether you earn €1,000 or €100,000 a year: every euro of stock profit is taxed at the same 27.5 %.
The calculator below estimates your 2026 income tax based on the current Austrian bracket tariff. Below that, the key facts on stock taxation in Austria, a comparison with Germany and broker tips.
Austrian Income Tax Calculator 2026
Enter your annual gross salary. The calculator factors in social insurance (~18 %), the commuter tax credit, single-earner credit (AVAB) and the Family Bonus Plus.
Income Tax Calculator 2026
Calculate your income tax based on the current Austrian tax tariff 2026.
Your Income
Calculation in Detail
Austrian Tax Brackets 2026
| Bracket | Income Range | Marginal Rate | Max Tax in Bracket |
|---|---|---|---|
| 1 | 0 – 13.539 € | 0 % | 0 € |
| 2 | 13.539 – 21.992 € | 20 % | 1.690,60 € |
| 3 | 21.992 – 36.458 € | 30 % | 4.339,80 € |
| 4 | 36.458 – 70.365 € | 40 % | 13.563,20 € |
| 5 | 70.365 – 104.859 € | 48 % | 16.557,12 € |
| 6 | 104.859 – 1.000.000 € | 50 % | 447.570,50 € |
| 7 | > 1.000.000 € | 55 %* | — |
* Temporary until 2029, then 50 %
Capital Gains Tax on Stocks & ETFs in Austria (27.5 %)
Unlike income tax, the Wertpapier-KESt is a final withholding tax. You do not need to declare stock gains in your tax return if an Austrian broker with reporting obligation automatically deducts it (e.g. easybank, Erste Bank, DADAT, BAWAG). With foreign brokers like Trade Republic, Interactive Brokers, eToro or Degiro, every investor is personally responsible for paying the KESt via their tax return (form E1kv).
What is taxed in Austria?
| Capital income | Tax rate | Example |
|---|---|---|
| Stock capital gains | 27.5 % | €10,000 profit → €2,750 tax |
| Dividends (domestic & foreign) | 27.5 % | €1,000 gross → €725 net |
| ETF gains & distributions | 27.5 % | Including accumulating ETFs (deemed distributions) |
| Bond interest | 27.5 % | Unified rate since 2024 |
| Savings account interest | 25 % | Special rate for bank deposits |
| Crypto (BTC, ETH & co.) | 27.5 % | Since 1 March 2022 — no more 1-year speculation period |
| Real estate (speculation) | 30 % | ImmoESt — separate rate |
Broker Comparison from a Tax Perspective (Austria)
The biggest tax-comfort difference between brokers: automatic KESt deduction or self-reporting via tax return. Both models are legal — the difference is paperwork & cash-flow timing.
Pro: KESt is withheld immediately on each sale — no tax return needed, no back payment.
Con: Higher fees than neo-brokers (often €5–25 per order vs. €1).
Pro: Very low cost (€1 per order, free savings plans from €1). Trade Republic provides an Austrian tax report from tax year 2024 onwards for AT-resident clients.
Con: KESt must be reported & paid to the Austrian tax office through annex E1kv — by 30 April (paper) or 30 June (FinanzOnline) of the following year.
Pro: Very wide market access, options, futures, FX, US stocks directly in USD.
Con: No automatic KESt deduction, no Austrian tax report. Investors must document every transaction, calculate FIFO cost basis, credit US withholding on dividends — best done with tools like Wundertax, CoinTracking or a tax adviser.
Loss Offsetting in Austria
Losses from securities sales can be offset within the same income type and the same calendar year against gains. Carrying losses forward to future years is NOT possible — unlike in Germany. Anyone wanting to realise losses in December should keep careful records throughout the year.
What can be offset against what?
- Stock losses ↔ stock gains & stock dividends ✓
- ETF losses ↔ ETF gains ✓
- Crypto losses ↔ crypto gains ✓ (since March 2022)
- NOT offsettable: stock loss against savings interest or crypto gains
- NOT possible: loss carry-forward to next year (as of 2026)
Austria vs. Germany — Direct Comparison
| Feature | 🇦🇹 Austria | 🇩🇪 Germany |
|---|---|---|
| Capital gains tax | 27.5 % | 25 % + Soli + church tax (≈ 26.38–28 %) |
| Tax-free allowance | None for securities | €1,000 saver's allowance |
| Loss carry-forward | ❌ not possible | ✓ unlimited |
| Pre-payment tax on ETFs | ❌ none | ⚠️ yes (especially relevant in 2026) |
| Equity-ETF partial exemption | ❌ none | ✓ 30 % tax-free |
| Top income tax rate | 55 % (over €1m) | 45 % (Reichensteuer) |
FAQ — Austrian Stock Tax 2026
Do I have to pay tax on stock gains in Austria?
Yes. Realised capital gains and dividends are subject to 27.5 % KESt — regardless of holding period. The 1-year speculation period was abolished in 2011.
How does taxation work with Trade Republic in Austria?
Trade Republic provides an Austrian tax report from 2024 onwards (PDF in the app). You still need to declare and pay the KESt yourself via FinanzOnline (annex E1kv) — Trade Republic is not a domestic reporting broker. Detailed guide →
Are ETFs taxed differently than stocks?
In Austria, no — same 27.5 % rate. But for accumulating ETFs (e.g. iShares Core MSCI World EUNL) you must annually pay tax on the deemed distributed income (ausschüttungsgleiche Erträge), even without an actual payout. Domestic brokers handle this automatically; with Trade Republic / IBKR it's again self-reporting. ETF tax guide →
What happens with losses?
Stock losses can only be offset against stock/ETF gains or dividends in the same year — no carry-forward. Domestic brokers do this automatically inside the brokerage account; foreign brokers require it via the tax return.
How do I tax US dividends (e.g. Apple, Coca-Cola)?
The US withholds 15 % (with a valid W-8BEN form), Austria adds 12.5 %, totalling 27.5 %. Domestic brokers credit it automatically; with foreign brokers you must enter the foreign withholding tax on the E1kv annex.
When is the tax-return deadline?
Paper: 30 April of the following year. FinanzOnline: 30 June of the following year. With a tax adviser: 31 March of the second following year.