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Crypto tax in Greece 2026
As of July 2026 Greece has no crypto-specific tax law in force: a bill proposing a flat 15% on gains, with the first EUR 500 a year exempt, is expected before parliament imminently.
Under the draft, swapping one coin for another would not be taxed — tax would arise only on converting to euros or spending crypto, with losses offsettable and carried forward 5 years.
At a glance
- top rate
- 15% flat under the pending bill
- entry band
- First EUR 500 of annual gains exempt (proposed)
- tax year basis
- Calendar year; the draft is reported to reach back to 1 January 2025
- filing deadline
- 15 July with the annual return, once rules are in force
- residency basis
- Would follow the ordinary 183-day residence rules
- regime flag
- Individual mining exempt under the draft; business-scale activity taxed as income
Rates
Crypto treatment for individuals (status July 2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% (proposed) | Gain | Selling crypto for euros or spending it, above EUR 500 of gains a year — pending bill, not yet law |
| 0% (proposed) | — | Crypto-to-crypto swaps under the draft rules |
| 9% – 44% | Profits / value received | Business-scale trading, and mining or staking rewards, taxed today as ordinary income |
Thresholds & allowances
- Annual exemption (proposed)EUR 500
First EUR 500 of yearly gains would be tax-free under the draft
- Loss relief (proposed)5 years
Losses would offset gains in-year and carry forward 5 years
Residency
Residency trigger
The proposed regime would apply to Greek tax residents under the normal rules — 183 days of presence in any 12-month period, or a permanent home or centre of life interests in Greece.
Non-resident treatment
Non-residents would face Greek tax only on Greek-source crypto income, such as business activity carried on in Greece.
Notes
- Nothing is enacted: every crypto figure here comes from the government's published draft and ministry statements, not from law in force — verify before acting.
- Until the framework passes, practice treats habitual, business-like trading as business income at 9–44%, while the treatment of occasional private gains remains unsettled.
- Reports indicate the new rules would apply retroactively from 1 January 2025, letting earlier gains be declared under the 15% regime.
- Getting paid in crypto is salary, taxed at its market value on receipt under the ordinary scale.
- Reminder: every 15% / EUR 500 figure on this page is a proposal — the bill had not been voted as of July 2026; under current law there is no dedicated crypto regime, and reward/mining treatment is unsettled.
FAQ
Is crypto taxed in Greece right now?
There is no dedicated rule yet — a pending bill proposes a flat 15% on gains above EUR 500 a year; business-scale trading is already taxed as income at up to 44%.
Will crypto-to-crypto trades be taxed?
Not under the draft — 0% on swaps; tax would only arise when you convert to euros or spend the coins, at the proposed 15%.
Figures: tax year 2026, compiled from public sources. Not tax advice.