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Capital gains tax in Greece 2026
Gains on shares, bonds and derivatives are taxed at a flat 15%, but most small investors in listed shares pay nothing: sellers holding under 0.5% of a listed company are exempt.
The 15% tax on property gains has been suspended for every sale since 2015 — currently through 31 December 2026 — so selling Greek real estate costs 0% income tax today.
At a glance
- top rate
- 15% flat
- entry band
- 0% for listed-share sellers holding under 0.5% of the company
- tax year basis
- Calendar year
- filing deadline
- 15 July with the annual return
- residency basis
- Residents: worldwide gains; non-residents: Greek shares, unless treaty-exempt
- regime flag
- Property gains tax suspended through 31 December 2026
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Gain | Unlisted shares, large listed stakes, partnership interests, bonds, derivatives and whole-business transfers |
| 0% | — | Listed shares where the seller holds under 0.5% of the capital (a 0.20% exchange duty on the sale price still applies) |
| 0% (suspended) | — | Real estate sold through 31 December 2026 — the 15% tax is frozen |
| 15% | Gain | Shares from employee stock options, if the shares were held at least 24 months |
| 5% | Gain | Shares from qualifying start-up stock options, transferred 36+ months after grant |
Thresholds & allowances
- Property gain exemptionEUR 25,000
Applies after 5 years of ownership once the suspended property tax returns
- Exchange transaction duty0.20%
Charged on the sale price whenever Athens-listed shares change hands, gain or loss
- Real estate transfer tax3%
Paid by the buyer on the price — a transaction tax separate from any gains tax
Residency
Residency trigger
Residents owe the flat 15% on securities gains worldwide, declared with the annual return; foreign tax paid on the same gain is credited.
Non-resident treatment
Non-residents owe 15% on gains from shares in Greek companies, filed before the transfer completes — but residents of Greece's tax-treaty partners are exempt on proof of residence, and their other Greek asset sales are not taxed.
Notes
- Losses on shares and securities carry forward 5 years, but only against gains from the same source.
- Losses on real estate get no relief at all — they are treated as zero.
- The annual property ownership tax (ENFIA) is charged on holding Greek real estate regardless of any sale, with a basic tax-free band effectively favouring portfolios under EUR 300,000 in total value.
- The gain on property is measured against the price in the transfer documents; where no acquisition price can be shown, it counts as zero — relevant once the 15% returns.
FAQ
How much tax do I pay on share gains in Greece?
15% flat — but 0% if you sell listed shares and own less than 0.5% of the company, in which case only the 0.20% exchange duty on the sale price applies.
Is there capital gains tax on selling Greek property?
Not currently — the 15% tax is suspended for transfers through 31 December 2026, so the seller pays 0% income tax on the gain; the buyer pays the 3% transfer tax.
Figures: tax year 2026, compiled from public sources. Not tax advice.