Greece

Greece does not yet have an enacted capital gains tax law for cryptocurrency. A draft bill — now proposing a flat 10% rate with a €500 annual exemption and a 12-month voluntary-disclosure amnesty — was in public consultation through 22 October 2026 and is expected to reach Parliament in early November 2026, but as of October 2026 it has not been enacted. The Independent Authority for Public Revenue (AADE) administers Greek tax law generally; pending enactment, the prevailing working interpretation among Greek tax practitioners — applying general capital gains principles by analogy, not a dedicated crypto statute — is that individual disposal gains are taxed at 15%. MiCA compliance requirements apply from 2026, and DAC8 exchange reporting is active, meaning AADE's visibility into crypto transactions has materially increased even as the substantive tax treatment remains unsettled.

Core Tax Treatment

No dedicated crypto capital-gains statute currently exists in Greek law. In its absence, tax practitioners apply the general 15% capital gains rate (the same rate that applied to an earlier, now-superseded June 2026 draft bill) to individual disposal gains by analogy — this is a working interpretation, not a codified crypto-specific rule, and AADE has not issued definitive guidance confirming it. A revised draft bill, still pending in Parliament as of October 2026, would instead set a flat 10% rate on cash-out gains (crypto converted to euro or other fiat), with a €500 annual exemption and a one-time 12-month amnesty for voluntary disclosure of historic gains. The draft would not tax crypto-to-crypto swaps — only conversions to fiat would be in scope. None of this is law yet; the rate, exemption, and scope remain subject to change until Parliament votes, and the current 15% interpretive treatment continues to apply until it does.

Taxpayers should not assume gains are untaxed: absent a specific exemption, the current working position is that the 15% rate applies today, with the 10% rate only taking effect once the pending bill is enacted. Given the lack of a dedicated statute, a current opinion from a Greek tax adviser or AADE directly is still advisable before relying on either figure.

Professional Trading

Where an individual's crypto activity constitutes a business or professional operation — systematic, organised, and profit-motivated — income tax applies at progressive rates of up to 44% rather than any flat capital-gains figure. This professional/business income treatment rests on general Greek income tax principles and is expected to remain in place regardless of how the pending capital-gains bill for non-professional investors is ultimately enacted. The distinction between investment and professional trading is assessed case-by-case by AADE and is not defined by a specific transaction threshold.

Staking and Mining

Staking income and mining proceeds are treated as ordinary income in Greece, taxed at progressive income tax rates. The income is assessed at the euro market value of tokens received at the time of receipt. There is no specific guidance on DeFi yield, liquidity pool rewards, or protocol incentives — these are expected to be treated by analogy with staking income, but the absence of explicit rules creates uncertainty for complex DeFi positions.

Crypto-to-Crypto

Unlike several other EU jurisdictions, Greece has not enacted a rule taxing crypto-to-crypto swaps as disposals. The current draft capital-gains bill is reported to apply only to cash-out events — converting crypto to euro or other fiat — not to token-for-token exchanges. Under the current 15% interpretive treatment (general capital gains principles applied by analogy, not a dedicated statute), a token-for-token exchange is reasonably treated as a disposal like any other, meaning crypto-to-crypto swaps are taxable today. This would change if the pending bill is enacted as drafted, since it would exempt crypto-to-crypto swaps entirely. Active DeFi users with high swap volumes should track swaps as taxable events under current practice while watching for the bill's progress.

DAC8 and Enforcement

DAC8 exchange reporting has been active in Greece from 2026. EU-licensed crypto exchanges now report transaction data on Greek-resident users to AADE annually. This increases enforcement visibility regardless of the capital-gains bill's progress — AADE will hold transaction data on file regardless of whether the pending bill changes the substantive tax treatment of disposals. AADE has historically been under-resourced relative to the scale of the Greek informal economy, but the automated nature of DAC8 data reduces the manual effort required to identify discrepancies.

Reporting

Crypto-related income is declared in the annual E1 tax return, typically due by 30 June for the prior calendar year. Pending enactment of a dedicated capital-gains framework, taxpayers should report disposal gains (including crypto-to-crypto swaps) under the current 15% interpretive treatment, and retain full transaction records in case the pending bill changes the applicable rate and scope. The FIFO method is commonly used for cost-basis tracking.