Guide to Crypto Tax in Greece for 2026

Greece has announced its first dedicated crypto-tax framework, expected to begin with the 2025 tax year. Although legislation is not yet final, the Ministry of Finance has outlined draft rules that mirror other European models.

Yes. The Independent Authority for Public Revenue treats cryptocurrency as a capital asset when it is held for investment. Any profit you realize by selling ADA, ETH, or another token for euro is a capital gain. If you engage in mining, staking, or receive crypto as wages, that value is ordinary income. Transactions must be declared on your personal income return even though crypto is not yet named in the existing tax code.

The draft bill sets a flat 15% capital-gains tax on net crypto profits. Losses can offset gains in the same year and may be carried forward for five years.

Income earned in crypto is taxed at the general progressive scale:

• 9% on the first €10,000 of taxable income

• 22% on €10,001 to €20,000

• 28% on €20,001 to €30,000

• 36% on €30,001 to €40,000

• 44% on income above €40,000

Social-solidarity contributions may also apply on high totals.

Use our free crypto tax calculator.

Buying and holding cryptocurrency

Purchasing BTC or any token with euro and leaving it in your wallet is not taxable. The purchase price and date form the cost basis and holding period.

Selling cryptocurrency

Selling crypto for euro or spending it in a shop is a disposal. Subtract your cost basis from the sale proceeds to find the taxable gain or deductible loss.

Mining and staking

The euro value of newly mined or staked coins on the receipt date is ordinary income. When you later sell those coins you trigger a capital gain based on the difference between that original value and the sale proceeds.

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Crypto-to-crypto trades taxed

Swapping ETH for ADA or using a bridge is two disposals. You recognise a gain or loss on the asset you give up and set a new cost basis for the asset you receive.

Receiving cryptocurrency as payment

If you are paid in stablecoins or tokens, record the euro value on payday as employment or business income and pay Pay As You Earn or advance tax as usual.

Aggregate all disposal gains, subtract any disposal losses, then apply the 15% rate to the net amount. You cannot offset capital gains with employment income, but unused losses may carry forward for five years.

Capital losses reduce crypto capital gains in the same year. Surplus losses carry forward and offset future crypto gains. Mining or staking losses operate under business-loss rules and may offset other business income reported on Form E3.

If an airdrop arrives without any action on your part, Greek guidance treats it as windfall capital property with a zero cost basis. You owe tax only when you sell. If you perform a specific action such as marketing or staking to receive the airdrop, its value on receipt is ordinary income.

Interest, yield farming, and liquidity pool rewards are ordinary income when credited to your wallet. Moving tokens into or out of a pool is a disposal that may create capital gains.

Greek companies pay 22% corporate-income tax on crypto trading profits. Unrealized gains on tokens issued by the company itself are exempt, following changes aligned with EU MiCA. Mining farms and staking validators file Form N and prepay advance tax in three installments.

Service providers that hold customer keys must register with the Capital Market Commission and comply with anti-money-laundering checks. Exchanges will share customer KYC data in line with DAC-8 reporting rules.

Profits from frequent day trading or large-scale staking may be re-classified as business income taxed at the progressive individual scale plus social-security contributions. Keep detailed logs to prove whether you are an investor or a trader.

Learn about crypto tax free countries.

Paying a merchant with BTC is a disposal for you. The merchant records the euro value as turnover and charges VAT on the underlying goods, not on the crypto itself.

Hold coins for longer than the fiscal year to take advantage of the single 15% capital-gains rate instead of higher progressive income brackets. Harvest losses on falling tokens before year end. Consider donating appreciated crypto directly to a registered charity for a deduction equal to the fair-market value.

• Buying crypto with euro

• Moving tokens between wallets you own

• Receiving gifts below the inheritance-tax threshold

• Donating or inheriting crypto within tax-free family bands

Store exchange CSVs, wallet addresses, transaction hashes, screenshots of market prices, invoices for mining equipment, and staking statements. Greek law requires five years of retention after filing.

The Greek fiscal year ends December 31st. Your income return (Form E1) and payment are due by June 30th following the end of the tax year. If you hold more than €50,000 in foreign wallets you must submit a separate statement of foreign assets by the same date.

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.

Use TaxisNet, open Form E1, add crypto capital gains to the capital-income section, and list mining or staking income under professional or other-income lines. Attach a PDF summary from your tax software and submit by the June deadline.

Convert every crypto transaction to euro at the European Central Bank noon rate on the event date, apply the FIFO cost method, group disposals to find total gains, adjust for losses or deductible fees, then multiply the net gain by 15%. Income items are taxed separately at the progressive scale.