On November 5, 2026, the Greek parliament passed legislation establishing a 10% capital gains tax on net cryptocurrency profits for individuals. This framework marks the first specific tax regulation for digital assets in the country. The law includes an exemption for the first €500 of annual net gains.
The 10% tax applies to transactions involving the sale of crypto for fiat currency, purchases of goods or services, and capital contributions. However, crypto-to-crypto swaps are excluded from taxation. Income generated from staking, lending, and liquidity provision is classified as interest and taxed at the same 10% rate.
The legislation allows taxpayers to carry forward losses exceeding €500 for up to 5 years to offset future gains. The final 10% rate was reduced from an initial proposal of 15% following public consultations held between October 7 and October 22, 2026.
The government has introduced a 12-month voluntary disclosure window for individuals to report previously undeclared gains without incurring penalties. This measure aims to provide clarity for investors who previously operated under ambiguous tax rules.
