Greece approved a cryptocurrency tax law on November 5, 2026, that takes effect January 1, 2027. It sets a 10% tax on annual net crypto gains once they exceed €500; the tax then applies to the entire taxable gain, not just the amount above €500. Annual net crypto losses exceeding €500 can be carried forward for five years to offset future crypto capital gains.
Returns from staking, crypto lending and DeFi activities will be taxed separately as income at 15%. Investors will have 12 months to disclose qualifying gains and income earned before the new rules take effect without penalties or interest, if they pay the tax owed within 60 days of filing. Whether crypto-to-crypto swaps are taxable remains unclear: the Finance Ministry says they will not be, but parliament’s Scientific Service warned that the law’s wording could cover them.
