Crypto Taxation in Greece

What is the current state of Greek crypto taxation law?

As of June 2026, Greece has no enacted statute that specifically governs cryptocurrency taxation. The Independent Authority for Public Revenue (AADE) formally acknowledged this in a series of Dispute Resolution Department decisions in 2024 (Decisions 2198, 2201, and 2202 of 19 July 2024), rejecting over EUR 3.14 million in claimed cryptocurrency income on the grounds that Greek law lacks explicit provisions for taxing crypto-asset gains. The Dispute Resolution Department ruled that income from cryptocurrency transfers conducted abroad falls outside the scope of the Greek Income Tax Code (Law 4172/2013, KFE) because the KFE sets out a closed list of taxable and exempt income categories and cryptocurrency disposals are not enumerated in either. This creates a documented legislative gap that practitioners must navigate using general principles rather than specific statute. Prime Minister Kyriakos Mitsotakis stated in January 2025 that the government aimed to "bring order to a largely ambiguous and unregulated domain."

Separate from taxation, two laws have been enacted that affect the crypto regulatory environment: Law 5193/2025 (enacted April 2025) implements the EU Markets in Crypto-Assets Regulation (Regulation (EU) 2023/1114), designating the Hellenic Capital Market Commission (HCMC) as the primary supervisory authority for crypto-asset service providers (CASPs) and the Bank of Greece as co-supervisor for certain activities. Law 5301/2025 transposes EU Directives 2023/2226 (DAC8) and 2025/872 (DAC9), requiring CASPs to report Greek-resident user transaction data to AADE beginning 1 January 2026.

What 15% crypto tax is being proposed, and what is its status?

STATUS: PROPOSED -- NOT ENACTED. Greece's Finance Ministry is drafting a bill that would impose a flat 15% capital gains tax on cryptocurrency profits for individual investors, marking what would be Greece's first dedicated crypto tax legislation. As of the Athens Times report of 2 June 2026 and Crypto News coverage dated similarly, the bill was still being drafted and had not been submitted to Parliament. No law number has been assigned. Final details could shift before parliamentary submission.

Key provisions of the proposed bill as reported by government officials to Reuters and other outlets:

• A flat 15% rate on net gains from crypto asset disposals (selling price minus acquisition cost minus admissible fees).
• A EUR 500 annual gains exemption: the first EUR 500 in profits would not attract the levy.
• Individual cryptocurrency miners would be exempt from the 15% capital gains levy; this exemption does not extend to corporations engaged in mining.
• Staking, mining, and airdrop income would not fall under the 15% rate but would instead be subject to the progressive income tax scale (see table below) as ordinary income.
• Capital losses could be carried forward for five years to offset future crypto gains.
• Crypto-to-crypto swaps would be treated as taxable disposal events.
• Filing would occur via the AADE TAXISnet portal with a June 30 deadline for the prior calendar year.

The EU MiCA licensing deadline of July 2026 for crypto firms across the EU has added political pressure on Greece to finalise its tax framework. Officials acknowledged the practical enforcement challenge: most Greek crypto investors trade through offshore platforms, making revenue estimation difficult.

How are crypto gains treated today under existing law?

In the absence of dedicated legislation, practitioners apply general KFE principles. The central question is whether crypto activity is classified as business income (Categoria D, systematic commercial activity) or capital-account activity.

Business-account classification (systematic, frequent, professional-scale trading): falls under Categoria D progressive income tax at rates of 9% to 44%, plus EFKA 26.95% self-employed social contributions for individuals operating as sole traders or freelancers. The classification factors considered by AADE include frequency of transactions, scale of activity, use of leverage, professional infrastructure, whether trading is the primary income source, and whether the activity is conducted in a market-facing business manner.

Capital-account classification (occasional disposals by retail investors): under the general Article 42 KFE capital gains framework, most non-real-estate, non-listed-security individual gains lack specific rate provisions in Greek law. The AADE Dispute Resolution decisions of 2024 confirmed that for capital-account crypto gains, no explicit taxable category exists. This creates a de facto situation where casual retail investors currently face no specific Greek tax obligation on occasional crypto gains -- though this remains legally unsettled and the proposed bill would close this gap.

For mining and staking income, practice treats commercial-scale operations as Categoria D business income subject to the progressive PIT scale. Hobbyist-scale activity falls under ambiguous general framework principles.

The solidarity contribution surcharge was abolished for all income types effective 1 January 2023 under Law 4972/2022, so it no longer applies to any crypto income.

What are Greece's income tax rates for business-classified crypto income?

When crypto activity is classified as Categoria D business income, Greece's progressive income tax scale applies. The following rates apply for tax year 2026 under Law 5246/2025:

Source: PwC Greece Tax Summaries (taxsummaries.pwc.com/greece/individual/taxes-on-personal-income), reflecting Law 5246/2025. EFKA social contributions of 26.95% on taxable income (capped at EUR 88,478 for 2026) apply additionally for self-employed individuals. The solidarity contribution (formerly up to 10%) was permanently abolished under Law 4972/2022 from 1 January 2023.

For corporate-entity crypto activity, the standard Greek corporate income tax rate of 22% applies (Law 4799/2021).

What AADE reporting obligations are in force now?

Two enacted laws create active reporting and oversight obligations that are already in force:

Law 5301/2025 (DAC8/DAC9) transposes Council Directive 2023/2226 into Greek law. CASPs -- centralised exchanges, custodial wallet providers, and other reporting crypto-asset service providers (RCASPs) -- must collect Greek-resident user transaction data and report it annually to AADE. Reporting covers calendar year 2026, with the first submission window running from 1 January to 30 September 2027. Cross-border transfers exceeding EUR 10,000 require separate enhanced reporting. The DAC8 framework enables AADE to cross-reference crypto transaction volumes against bank movements, property purchases, and other declared wealth indicators.

Law 5193/2025 (MiCA) enacted April 2025 designates HCMC as the primary supervisory authority for licensed CASPs operating in Greece. CASPs previously registered under the AML framework (Law 4734/2020) could continue operating until December 2025, after which full MiCA authorisation became required. Law 5193/2025 incorporates CARF requirements and mandates that CASPs submit transaction data to AADE, providing the infrastructure for DAC8 reporting to function.

OECD CARF (Crypto-Asset Reporting Framework) targets global implementation from 1 January 2027, extending automatic exchange to non-EU platforms.

Individual taxpayers in Greece file via the TAXISnet portal using the annual Entipo E1 return, with the deadline of 30 June of the year following the tax period. Required documentation includes exchange CSV exports, wallet transaction histories, and supporting cost-basis records.

For a broader picture of Greek tax obligations including residency rules and general capital gains treatment, see the Greece country overview. Practitioners advising on cross-border crypto positions may also reference Greece's tax treaty network, which covers over 55 jurisdictions and can affect the sourcing of gains.

Given the rapidly changing landscape -- the proposed 15% bill could pass Parliament at any point, and DAC8 enforcement ramps through 2027 -- any individual or business with material Greek crypto exposure should consult a qualified Greek tax professional before the next filing deadline of 30 June 2027.