The Hellenic Parliament has approved legislation imposing a 10% tax on cryptocurrency capital gains, establishing a formal fiscal framework for digital asset investors in Greece. The measures are scheduled to take effect on Jan. 1, 2027.
The tax provisions were passed as part of a broader legislative package addressing loan oversight, debt protections and financial market regulation. The Ministry of National Economy and Finance first proposed the crypto tax measures in October.
Staking and lending face higher levy
While capital gains from trading are taxed at 10%, the legislation imposes a 15% tax on income derived from staking, crypto lending and providing liquidity to decentralized protocols. This distinction separates passive income streams from standard asset appreciation under the new rules.
According to reports by Oikonomikos Tachydromos, swapping one crypto asset for another does not generate taxable gains. Investors whose annual crypto gains do not exceed 500 euros ($560) are exempt from the tax.
Voluntary disclosure window
The law provides a transitional mechanism for past activities, giving investors 12 months to voluntarily declare previously unreported crypto gains. Those who utilize this window must pay the resulting tax within 60 days of filing to avoid penalties and interest charges.
