Greece Proposes 10% Flat Tax on Crypto Capital Gains and Staking Yields

The Greek Ministry of National Economy and Finance submitted a comprehensive draft bill for public consultation on Oct. 8, 2026, introducing the country's first explicit statutory framework for cryptocurrency taxation ¹. Under the draft legislation, net capital gains realized by individuals from the sale or transfer of digital assets will face a flat tax rate of 10% ¹.

Under the proposed rules, capital gains are calculated as the difference between the purchase price and the disposal price, using average acquisition cost rules for multiple purchases ¹. Gains up to €500 per tax year will remain tax-exempt ¹. Crucially for active traders, direct crypto-to-crypto swaps will not trigger a taxable event ¹. Meanwhile, earnings generated from staking, crypto lending, and liquidity provision will be classified as interest income and subjected to the same 10% rate ¹. Crypto acquisitions will also count toward asset purchase expenditure tests used to evaluate taxpayer wealth ¹.

Retroactive Amnesty and Inheritance Rules

For wealth transfers, digital assets will be classified as intangible movable property located abroad for inheritance, gift, and parental grant taxes ¹. Valuation will be determined based on their euro market value on the day prior to the tax liability date ¹. The ministry noted that crypto disposals will remain exempt from the Digital Transaction Fee ¹.

To normalize unreported holdings, the draft bill includes a 12-month voluntary disclosure window starting from the law's official publication, enabling taxpayers to declare past gains free of penalties or interest ¹. While major jurisdictions have approached the issue with diverse frameworks—comparable to digital asset regimes reviewed in Crypto Taxes in the US: The Basics of Digital Asset Taxation and Crypto Taxes in the UK: The Basics—Greece's flat 10% rate represents one of the lower explicit rates in the European Union.