Greece crypto tax 2027

Ten percent on gains and 15% on staking: Greece's parliament passed the country's first crypto tax law on November 5, 2026. Net gains of up to €500 a year go untaxed, and swapping one coin for another creates no gain. The rules apply from the 2027 tax year.

In detail

Greece's parliament passed a law on crypto taxation on November 5, 2026. Individuals' gains from crypto-assets are taxed at 10%. Net gains of up to €500 a year ($560 at the European Central Bank rate of 1.1193 dollars to the euro) go untaxed. The main rules apply from the 2027 tax year.

The crypto provisions are part of a larger bill from the Ministry of National Economy and Finance. New Democracy, the governing party, voted for the bill in principle. Every opposition party voted against it. The bill becomes law once the president signs it and the Government Gazette publishes it.

The ministry put the draft to public consultation in October. In its statement on that draft the ministry gave a 10% rate for income from staking. The law sets 15%.

Which transactions are taxed in Greece

The tax applies in four cases. A person exchanges crypto-assets for money. A person pays for goods or services with them. A person puts them into a company's capital. A person disposes of them in exchange for anything else of value.

Swapping one crypto-asset for another creates no taxable gain, the Finance Ministry said in its summary of the law. A rise in the price of a coin that stays in a wallet is not taxed.

A gain is the transfer price minus the acquisition price. For crypto-assets bought at different times the law uses the average acquisition price. When nobody can establish the acquisition price, the law treats it as zero.

Staking means locking crypto-assets in a mechanism that validates transactions. The law counts income from staking, from lending crypto-assets and from providing liquidity as interest. Greece taxes interest at 15% under Article 40 of its Income Tax Code.

How the €500 threshold works

No tax applies when the net gain for the year, after losses, is €500 or less. Above that amount the tax applies to the whole gain and not to the excess.

A loss of more than €500 in a tax year carries forward for the following five years. It reduces gains on crypto-assets only. It does not reduce tax on salary, rent or dividends. Murblz experts have set out the wider Greek rates on the taxes in Greece page.

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What happens to holders without purchase records

An acquisition price without documents is zero. The sale of such an asset for €20,000 produces a €20,000 gain and €2,000 of tax. Exchange statements, transfer confirmations and wallet histories become tax documents. The paperwork that banks and tax offices accept is described in proof of source of funds.

The law also brings crypto purchases into Greece's system of presumed income. Greek tax law presumes that a taxpayer earns at least enough to fund living costs and asset purchases. From 2027 buying crypto-assets counts as an asset purchase, as buying shares already does.

If presumed income exceeds declared income and the taxpayer cannot cover the gap with other funds the law recognizes, Greece taxes the difference as income. The same check applies to people who buy an apartment in Greece.

What the law says about gains from earlier years

People who sold crypto-assets before the new rules apply have 12 months to declare those gains. The window also covers earlier income from lending and staking. That change was made after the public consultation.

• Start of the period: the day the law appears in the Government Gazette.
• Rates: 10% on declared gains, 15% on lending and staking income.
• Payment: within 60 days of the declaration.
• Fines and interest: none on tax paid on time.

A senior Finance Ministry official said implementation directives would be published in the coming weeks. They will define transparency and audit rules. The official said revenue from the tax could not be projected because the vast majority of investors use platforms abroad.

Inheritance and the €100,000 regime

For inheritance and gift tax the law treats crypto-assets as intangible movable property located abroad. Their value is the price on the day before the tax becomes due.

Greece has a regime for investors who move their tax residence to the country, known as non-dom, short for non-domiciled resident. A participant pays €100,000 ($111,930) a year on income that arises abroad, whatever its amount. Income that arises in Greece falls under the general rules.

Participants pay no Greek inheritance or gift tax on movable property located abroad. Under the new law that property includes their crypto-assets. The conditions for moving tax residence are covered in how to become tax resident abroad.

Crypto tax rates elsewhere in Europe

There is an overview of Cyprus on our Cyprus page and of the Portuguese rules on the taxes in Portugal page. The Italian side is covered in Italy exit tax. Murblz experts have listed zero-rate jurisdictions in crypto tax free countries and zero income tax jurisdictions in countries with no income tax.

Who the new law applies to

The law applies to tax residents of Greece. They include foreigners who live in the country on a residence permit and have become its tax residents. A residence permit alone does not create tax residence. A holder of Greece residency by investment is not required to live in the country. A remote worker on the Greece digital nomad visa lives and works there.

The grounds for revoking an investor permit are described in Greece golden visa. There is a country overview on the Greece page and a guide to the capital on the Athens page.

Our tax and residency services in Greece

Murblz experts handle a move to Greece from the choice of status to the first tax return. Legal representation in the country is provided by locally licensed partners.

For digital asset businesses, Murblz experts have described regulators' requirements in crypto license countries and costs. Ways to bring funds into the country are covered in how to send money to Greece.

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