How crypto tax works in Greece
Greece entered the 2026 filing season with no crypto-specific statute or AADE circular: MiCA licensing law contains no tax provisions, and Form E1 instructions never mention digital assets.
Advisors commonly analogise to Article 42 capital gains at a flat 15%, though no ruling confirms crypto belongs there, while habitual organised activity falls into Article 21 business income on Form E3.
A draft bill proposes 15% on fiat-realised gains with a EUR 500 annual exemption, five-year loss carry, and retroactive effect from 2025 — none of it law until parliament votes.
Tax rates at a glance
- Capital gains tax
- 15% (analogy)
- Draft bill rate
- 15%
- Draft exemption
- EUR 500
- Business income
- Progressive
- Mining and staking
- Unconfirmed
- Loss carry draft
- 5 years
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Long-term holdersExpatsFreelancers paid in cryptoFoundersCompliance teams
Watch out for
- No enacted law means no safe analogy: Article 42 treatment is argued, not confirmed, and AADE dispute decisions have rejected crypto-gain assessments for lack of basis.
- The draft bill cannot be relied on for filed returns, however closely final terms may resemble it, and retroactivity claims need enacted text.
- Mining, staking, airdrops, and derivatives have no confirmed classification at all, which makes large positions a case-by-case advice matter.
- Source-of-funds checks block property purchases with undeclared crypto gains, so realisation planning must precede spending plans.
Frequently asked questions
How is crypto taxed in Greece?
No crypto-specific law is enacted as of September 2026. Advisors analogise to 15% capital gains or business income by facts, while a draft 15% bill with a EUR 500 threshold awaits parliament.
Is there a EUR 500 crypto exemption in Greece?
Only in the draft bill, not in force. Until enacted, no threshold shelters gains, and filed positions rest on general-law analogy.
Are crypto swaps taxed in Greece?
The draft would tax only fiat realisations and spending, not token swaps. Under current analogy-based filing, treatment is uncertain and needs professional confirmation.