Enter proceeds or income, tax acquisition cost, eligible costs, eligible losses, and foreign withholding tax. Finally choose the income type that determines the rate.
From proceeds to gain
Sale proceeds are not automatically taxable gain. The simplified gain appears after acquisition cost and eligible transaction costs are deducted.
Example
With €10,000 of proceeds, €5,000 acquisition cost, and no other offsets, the gain is €5,000. At 27.5%, estimated KESt is €1,375 and net gain is €3,625.
Loss offset
The entered loss reduces only the modelled tax base. The calculator does not determine whether the account, period, and income type permit that offset.
Foreign withholding tax
The credit is capped at estimated KESt. Tax treaties and country-specific credit limits are outside this calculation.
Funds and account administration
Deemed distributions, reporting status, cost-basis adjustments, and provider loss pools can change the actual result. Use the tax statement from your account provider.
Frequently Asked Questions
When does Austrian KESt apply?
KESt may apply to interest, dividends, distributions, and realized securities gains. An Austrian bank often withholds it directly.
How is the taxable gain calculated?
The simplified model subtracts acquisition cost and eligible transaction costs from proceeds, then applies entered eligible losses.
How does loss offsetting work?
Eligibility depends on income type, period, and account provider. The calculator does not determine whether a loss is legally eligible.
Are distributing and accumulating funds treated the same?
No. Funds can have distributions and deemed distributions based on reporting data. This model does not reproduce full Austrian fund taxation.
How does foreign withholding tax affect the result?
The entered credit is capped at the KESt calculated here. Treaty and country-specific credit limits require a separate review.
Which legal date does the tool use?
The special tax rates were checked against Austrian Ministry of Finance information on July 28, 2026.
