Guide to Crypto Tax in Greece for 2026

Greece doesn't yet have a dedicated tax framework for crypto. The Ministry of National Economy and Finance is preparing legislation that would tax crypto gains at 15%, with the first €500 of annual gains exempt, and apply retroactively from January 1, 2025. The bill hasn't passed, so treat its rules as proposed until final legislation is enacted.

Greek tax law doesn't yet include specific rules for crypto, so how gains are taxed remains unsettled. Greek tax residents are taxed on their worldwide income, and income earned in crypto, such as salary or business income, is taxable under the general rules. Until the proposed legislation is enacted, don't assume every crypto transaction falls into a settled tax category.

Greece has no crypto-specific tax rate in force. The proposed legislation would tax qualifying crypto gains at 15%, with the first €500 of annual gains exempt.

Income earned in crypto, such as salary or business income, is taxed at the general progressive scale. For income earned from January 1, 2026, the rates are:

• 9% on the first €10,000

• 20% on €10,001 to €20,000

• 26% on €20,001 to €30,000

• 34% on €30,001 to €40,000

• 39% on €40,001 to €60,000

• 44% on income above €60,000

These rates apply to a taxpayer without dependent children. Lower rates can apply based on age and the number of dependent children.

Buying and holding cryptocurrency

Buying crypto doesn't by itself produce a realized profit. Keep records of the purchase price, date, fees, and quantity, because you may need them to establish your tax position when you later sell or dispose of the asset.

Selling cryptocurrency

Greece has no crypto-specific rules in force for sales. Under the proposed legislation, selling crypto for euros or another official currency, or using it to buy goods or services, would be a taxable transfer. The gain would be the difference between the sale price and the acquisition cost, and it would be taxed at 15% after the €500 annual exemption.

Mining and staking

Greece has no specific guidance in force on mining or staking rewards. If mining or staking activity is treated as business income, Greece's normal business income rules apply. Under the proposed legislation, crypto acquired through staking, crypto lending, or similar processes wouldn't be taxed when received, only when sold, with a cost basis of zero unless you can prove a different actual cost. Government officials have also said the proposed 15% tax wouldn't apply to individual mining.

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Crypto-to-crypto trades taxed

Greece has no specific rules in force on crypto-to-crypto swaps. Under the proposed legislation, swapping one crypto for another, such as Bitcoin for Ethereum, wouldn't by itself create a tax liability. Tax would apply only when you convert crypto to euros or another official currency, or use it to buy goods or services. Keep records of the euro value of both assets on the date of each swap.

Receiving cryptocurrency as payment

If you are paid in stablecoins or other tokens, record the euro value on the date you receive them as employment or business income, and report it on your tax return under the normal rules for that type of income.

Greece's Income Tax Code taxes gains from transfers of certain assets, such as shares and bonds, at 15%, but crypto hasn't yet been included in those rules. The proposed legislation would bring crypto into the same framework at 15%, with a €500 annual exemption.

Greek law doesn't yet say whether crypto losses can offset gains. Under the proposed legislation, a crypto loss would carry forward for the next five years and could offset only future gains from crypto transfers. Losses from mining or staking carried out as a business follow the normal business loss rules.

Greece has no specific rules for airdrops. The tax treatment can depend on why you received the tokens, so don't automatically treat airdrops as zero-basis capital property or as ordinary income.

Greece has no single tax rule that covers DeFi activities such as lending, liquidity pools, and yield farming, and the outcome depends on how each transaction is structured. Under the proposed legislation, crypto acquired through lending or similar processes would be taxed when sold rather than when received. Keep detailed records of every deposit, withdrawal, and reward.

Greek companies are generally subject to 22% corporate income tax on taxable business profits. Crypto businesses are subject to the same general corporate tax framework while Greece's dedicated crypto tax legislation remains pending.

MiCA has been fully applicable since December 30, 2024, and Greece has adopted national measures to implement it. Depending on the institution and activity, supervision is divided between the Hellenic Capital Market Commission and the Bank of Greece. Greece has also implemented the EU's DAC8 crypto reporting rules, which have been in effect since January 1, 2026. Reporting crypto-asset service providers must report specified crypto-asset transaction information, starting with calendar year 2026, and the first exchanges of that data between EU countries are due by September 30, 2027.

If crypto activity is treated as business income, the normal progressive business income scale applies. For 2026, that scale runs from 9% to 44% above €60,000 for a taxpayer without dependent children. Keep detailed logs to show whether you are an investor or a trader.

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Under the proposed legislation, using crypto to buy goods or services would be a taxable transfer for the person spending it. VAT applies to the underlying goods or services, not to the crypto. Under EU case law, exchanging crypto for traditional currency is exempt from VAT.

With no crypto-specific rules in force, the most effective step is careful record-keeping. Keep documentation of the cost and sale price of every transaction. A 2026 tax dispute decision shows the practical problems created by Greece's current legal gap. The tax authority rejected €620,323.34 in claimed Bitcoin sale proceeds under a return code used for income that is tax-exempt or taxed under a special regime, because crypto proceeds don't currently fall within that category. If the proposed rules become law, realized crypto losses could offset future crypto gains for up to five years.

• Buying crypto with euros

• Moving tokens between wallets you own generally does not involve a sale, but Greece has not published a crypto-specific rule for wallet transfers. Keep records showing that ownership did not change.

• Swapping one crypto for another, under the proposed legislation

Greek gift and inheritance tax depends on the property transferred and the relationship between the parties. The proposed legislation would expressly bring crypto into the inheritance, gift, and parental gift rules, using the value on which the tax was calculated as the cost basis for a later sale.

Store exchange CSVs, wallet addresses, transaction hashes, screenshots of market prices, invoices for mining equipment, and staking statements. For business accounting records, AADE generally requires retention for five years from the end of the relevant period, or longer when another rule requires it.

The Greek tax year ends December 31. Individual income tax returns (Form E1) are filed electronically through myAADE, normally by July 15 of the following year. For tax year 2025, AADE extended the deadline to July 24, 2026. You can pay the balance in eight monthly instalments starting at the end of July, or pay in full by July 31 for a discount. For 2026, the discount was 4% for returns filed by May 15, 3% for returns filed from May 16 to June 15, and 2% for returns filed from June 16 to July 15.

Keep cost-basis evidence for every purchase, disposal, reward, and fee. Save the confirmation email or transaction hash, the euro value on the date of the event, and any exchange or wallet statement that shows the movement.

Log in to myAADE and open Form E1. Report crypto earned as salary or business income in the appropriate sections. Because Greece has no specific rules in force for crypto gains, ask a Greek tax professional how to report them, and keep supporting transaction records in case AADE requests them.

Convert each crypto purchase, sale, and receipt to euros on the date it happened. Separate income, such as salary or business income paid in crypto, from gains on sales. Greece hasn't set a required cost basis method for crypto, so apply one method consistently and document it. Under the proposed legislation, net crypto gains above €500 a year would be taxed at 15%.