Greece’s Ministry of National Economy and Finance has opened a public consultation, running from 7 October 2026 to 22 October 2026, on a draft bill that would introduce a dedicated tax framework for crypto assets, including a 10% tax on individuals’ capital gains, a EUR 500 annual exemption and new rules for staking, transfers and inheritance treatment.
Greece’s Ministry of National Economy and Finance opened a public consultation on 7 October 2026 on a draft bill that would establish a dedicated tax framework for crypto assets, including a 10% tax on capital gains made by individuals, ahead of a planned parliamentary vote in the first week of November 2026.
The crypto-asset measures sit within a broader draft law aimed at strengthening oversight of credit servicers, protecting compliant debtors, reinforcing the capital market, and transposing multiple EU directives.
For income tax, the draft would tax gains of 10% for individuals from the transfer of crypto assets, including trading tokens of any form. A transfer would include selling for money, using crypto assets to buy goods or services, and contributing crypto assets to the capital of a company.
Gains would be calculated as the difference between acquisition cost and transfer price, using the average cost method for successive purchases; costs and prices would be based on documents from the crypto-asset service provider or the distributed ledger, and the cost would be zero where it cannot be determined.
Net gains of up to EUR 500 per tax year, after offsetting losses, would be exempt. A loss exceeding EUR 500 could be carried forward for 5 years and offset only against future crypto-asset gains.
Income from lending, liquidity provision and staking would be treated as interest, with crypto assets received valued at the time of the transaction, while benefits in kind would be valued in euros at the time of the transaction.
The proposal would also exclude the transfer of crypto assets from the rule under which three similar transactions within 6 months are regarded as a systematic business activity, and would treat the purchase of crypto assets as expenditure for the acquisition of assets for the purposes of the presumptions of income.
A voluntary disclosure mechanism would allow individuals who transferred crypto assets before the new rules take effect to declare the gain within 12 months of entry into force and pay the tax within 60 days of filing, without fines or interest; for the presumptions of income, only the declared gain, and not the acquisition cost, would be taken into account.
On other taxes, crypto assets would be treated as intangible movable property located abroad for inheritance, gift and parental transfer tax purposes, valued in euros on the day before the tax liability arises using recognised trading platforms, and the sale of crypto assets would be exempt from the digital transaction fee.
The consultation remains open for comments until 22 October 2026.
