Taxes · 🇬🇷 Greece
Crypto and tokenized asset taxes in Greece
Greece has no crypto tax law in force yet. Parliament passed a bill on 5 November 2026: from 2027, crypto gains are taxed at 10%, swaps are not taxed, and staking or lending income counts as interest at 15%.
Crypto
Gains
No specific tax until end-2026 (AADE ruling 1330/2024: gains not covered by the securities capital-gains rules); 10% from 1 January 2027
Holding period
None under the new law.
Tax-free allowance
EUR 500 per year of net gains (from 2027). It is a threshold, not an allowance: above EUR 500 the whole gain is taxed.
Losses
From 2027, net losses can be carried forward for five years, but only against future crypto gains.
Also
Under the bill, swapping one crypto for another is not a disposal; tax is due when you sell for money or pay for goods or services. Spending crypto counts as a sale at its euro value. Mined crypto (not as a business) is taxed only on sale, with zero cost. Gains from before 2027 can be declared voluntarily within 12 months; tax paid within 60 days carries no penalties or interest.
Income and tokenized assets
Staking, lending, yield
From 2027, income from crypto lending, staking, liquidity provision and DeFi yield counts as interest and is taxed at 15%. The value at receipt becomes the cost basis for a later sale.
Tokenized stocks, bonds, funds
No specific guidance. Tokenized shares or bonds would fall under the normal rules for securities, but this is not confirmed for tokens.
Tokenized gold
No specific guidance on gold-backed tokens.
Filing
Tax year
Calendar year
Reporting
From tax year 2027, crypto gains go in the annual income tax return. DAC8 is transposed by Law 5301/2026 (Gazette A 74, 15 May 2026); crypto-asset service providers report to AADE. Crypto is also covered by inheritance and gift tax from 2027.
Tax authority
Watch out
- The EUR 500 limit is all-or-nothing: EUR 501 of net gains means tax on all EUR 501.
- Buying crypto counts in the AADE lifestyle tests (tekmiria) used to check declared income.
- The voluntary declaration window for past gains lasts only 12 months after the law takes effect.
- Final text and Gazette publication were not yet confirmed on 9 November 2026.
Sources
- AADE dispute decision ΔΕΔ 1330/2024 (via Taxheaven) · taxheaven.gr
- Taxheaven: the new crypto tax framework in the bill tabled in Parliament · taxheaven.gr
- Skai: everything on crypto taxation (29 Oct 2026) · skai.gr
- OT.gr: Parliament approves 10% crypto tax (5 Nov 2026) · ot.gr
- Law 5301/2026 (DAC8) · taxheaven.gr
Not confirmed
- Final enacted wording and Gazette publication — parliament site blocked; details are from the bill as tabled.
- Staking/DeFi rate after the vote — one press report gives 10% instead of 15%.
- Exact loss rule wording (press says losses 'above EUR 500').
- Treatment of stablecoins, tokenized securities and gold tokens under the new law.
- Annual return deadline and DAC8 first reporting deadline.
Researched 2026-11-09 for private individuals resident in Greece. Information, not tax advice — rules change; check the tax authority before you file.