Greece’s parliament has passed a bill taxing individuals’ crypto capital gains at 10% from 1 January 2027, with staking and lending income taxed at 15%.
The Greek parliament, on 5 November 2026, approved a Ministry of National Economy and Finance bill creating a tax regime for crypto-assets. The main income tax rules apply for tax years beginning on or after 1 January 2027.
Capital gains
Individuals will pay a special 10% rate on capital gains from crypto-asset transfers. Net annual gains of up to EUR 500 are exempt. If net gains exceed EUR 500, the 10% rate applies to the total gain.
Losses above EUR 500 in a tax year can be carried forward for five years and used against future crypto gains.
Staking, lending and DeFi
Income from crypto staking, lending and providing liquidity to decentralised finance (DeFi) protocols is classified as interest income. It will be taxed at a separate 15% rate.
Voluntary disclosure
Taxpayers will have 12 months from the law’s entry into force to declare previously unreported crypto income and holdings. Tax must be paid within 60 days of filing. No Tax Procedure Code penalties or interest apply if payment is on time.
Enforcement
The bill also gives Greece’s capital market commission stronger powers against unlicensed investment and crypto-asset services. It may ban such activity, block access to offending sites and keep a public list of unlicensed providers.
