Greece: crypto gains taxed at 10% from 2027, and a penalty-free declaration of old gains is open now

Greece has written crypto into its income tax code. Law 5354/2026, published in the Government Gazette on 9 November 2026, adds article 42Β to the income tax code: from the 2027 tax year, the gain on selling crypto for money, spending it on goods or services, or contributing it to a company's capital is taxed at 10%. Exchanging one crypto-asset for another is expressly no transfer, so a swap triggers no tax. A year whose net gain stays within 500 euro is not taxed at all; a loss above 500 euro carries forward five years against future crypto gains. Rewards from staking, lending and liquidity provision count as interest and are taxed at 15%.

For everything before 2027 the law opens a one-off window: gains and staking-type income from earlier years can be declared voluntarily within twelve months of the law's publication, taxed at the same 10% (income at 15%), with no fines and no interest, the tax paid within 60 days of the declaration.

Taxinger now computes Greek tax years. Years from 2027 follow article 42Β: the average acquisition price, the 500-euro threshold, the loss carry-forward and the 15% on rewards. Years before 2027 are computed under the same mechanics and state what the voluntary declaration would come to, because that is the figure the window is about. Reading a wallet and seeing your years is free up to 250 transactions.

Source: ν. 5354/2026, ΦΕΚ Α' 184/09.11.2026, article 48 — «Η ανταλλαγή κρυπτοστοιχείου με άλλο κρυπτοστοιχείο δεν συνιστά μεταβίβαση για τους σκοπούς του παρόντος», article 50 — «Ειδικά το εισόδημα από υπεραξία μεταβίβασης κεφαλαίου του άρθρου 42Β φορολογείται με συντελεστή δέκα τοις εκατό (10%)» (api.et.gr)