How capital gains tax works in Greece
Greece taxes qualifying individual capital gains from the transfer of securities at 15%. The securities category includes unlisted shares, listed shares when the transferor holds at least 0.5% of the company, interests in personal companies, government bonds, treasury bills, corporate bonds and derivatives.
For listed shares, the 2026 Enterprise Greece guide states that gains are generally exempt unless the individual seller holds at least 0.5% of the company and acquired the shares after 1 January 2009. The facts, acquisition date, ownership percentage and any business-trading activity should be documented.
Capital gains from the transfer of Greek real estate by individuals are currently not taxed because the relevant 15% provision is suspended through 31 December 2026. A company’s property gain is generally pooled with business profits and taxed under the corporate regime.
A separate 1 per mille transaction tax can apply to sales of shares listed on a regulated market or multilateral trading facility. It is distinct from capital-gains tax and can apply even when a capital gain is exempt.
Greece’s tax guide identifies exemptions for some Greek and EU/EEA corporate bonds and UCITS. Treaty-resident individuals can also obtain relief on qualifying securities gains by providing the required foreign tax-residence evidence.
Tax rates at a glance
- Qualifying securities gains
- 15%Capital gains
- Listed-share gains
- 0% / 15%
- Individual real-estate gains
- Suspended through 2026
- Listed-share sales tax
- 1‰
- Qualifying start-up stock options
- 5%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsShareholdersProperty ownersFoundersCross-border investors
Watch out for
- There is no single Greek capital-gains answer for every investment. Listed shares, unlisted shares, bonds, UCITS, derivatives, stock options, cryptoassets and real estate can fall under different rules.
- Listed-share exemption is not a free pass for active trading. Repeated or organised activity can require a business-income analysis, and the 0.5% ownership and acquisition-date conditions must be tested.
- The real-estate capital-gains suspension does not remove other property costs. The buyer can face 3% real-estate transfer tax, VAT can apply to some new buildings, and ENFIA continues annually for Greek real estate.
- A 1 per mille sales tax can still apply to relevant listed-share disposals even when the gain itself is exempt.
- Cryptoassets do not map automatically onto the statutory securities list. Keep transaction records and obtain a specific analysis for trading, staking, mining or business activity.
Frequently asked questions
What is the capital-gains tax rate in Greece?
Qualifying securities capital gains are generally taxed at 15%. Listed-share gains are often exempt, but the 15% rate can apply when the individual seller holds at least 0.5% and acquired the shares after 1 January 2009.
Are Greek property gains taxed?
Individual capital gains from transferring Greek real estate are currently not taxed because the relevant tax is suspended through 31 December 2026. Other property taxes and transaction costs still apply.
Are listed shares tax-free in Greece?
Listed-share gains are generally exempt for individuals unless the statutory conditions bring them into the 15% capital-gains regime. A separate 1 per mille sales tax can also apply to relevant listed-share transactions.
How are crypto gains taxed in Greece?
Greek law does not give every crypto transaction an automatic one-line answer. The treatment can depend on whether the activity is an investment disposal, business activity or another source of income, so transaction history and facts matter.