Greece capital gains tax calculator
Greece taxes securities gains at a flat 15%: listed gains only count when you hold 0.5% or more of the company, and every ATHEX sale separately pays a 0.1% levy on the transaction value. Losses net across every class and carry forward five years.
Work out the tax on a share, crypto or unlisted disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the 0.5% participation rule and the per-year levy, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-17, from the Ministry of Economy and Finance’s income tax guide and the sources each record cites.
Current rules
The rates behind the number
The securities rate and the ATHEX sale levy by year
| Tax year | Securities gain | Listed gains below 0.5% | ATHEX sale levy (on the sale value) | Real estate |
|---|---|---|---|---|
| 2021 | 15% | Exempt | 0.2% | Suspended |
| 2022 | 15% | Exempt | 0.2% | Suspended |
| 2023 | 15% | Exempt | 0.2% | Suspended |
| 2024 | 15% | Exempt | 0.1% | Suspended |
| 2025 | 15% | Exempt | 0.1% | Suspended |
| 2026 | 15% | Exempt | 0.1% | Suspended through 31 December 2026 |
| 2027 (planning) | 15% | Exempt | 0.1% | Suspension assumed to continue |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed shares and securities (0.5% or more of the company) | 15% of the gain |
| Listed holdings below 0.5% of the share capital | Exempt for individuals |
| Unlisted shares, stakes, participations, bonds, derivatives | 15% of the gain |
| Crypto (no dedicated statute in force; articles 42/43 reading) | 15% of the gain |
| ATHEX sale levy, from 2024 (0.2% before) | 0.1% of the sale value, payable by the seller |
| Real estate capital gains tax | Suspended through 31 December 2026; the buyer pays the transfer tax instead (3.09% on the taxable value) |
| Losses | Offset the year's capital gains, then carry forward five tax years against capital gains only |
| Greek and EU/EEA mutual funds (UCITS) | Exempt |
| Treaty residents on Greek securities | Exempt with proof of tax residence |
Tables are rendered from the source records retrieved 2026-09-17; each links back to the authority page above. Crypto has no dedicated statute in force: the calculator applies the prevailing articles 42/43 reading at 15%.
Questions
Greece capital gains questions
How much is capital gains tax in Greece?
Securities gains pay a flat 15%. For shares and securities traded on a regulated market such as the Athens Stock Exchange the gain is taxable only when you hold at least 0.5% of the company's share capital; smaller listed holdings are exempt for individuals. Unlisted shares and stakes, bonds and derivatives pay the same 15% on the whole gain.
What is the ATHEX sale levy?
Every sale of shares listed on the Athens Stock Exchange carries a transaction levy on the sale value: 0.2% through 2023 and 0.1% from 2024, halved by article 50 of Law 5073/2023. Your Greek broker withholds it on the transaction, and it applies whether or not the gain itself is exempt under the 0.5% rule.
Do losses reduce the tax?
Capital losses offset the year's capital gains across every class. What cannot be used carries forward for five tax years against capital gains only, never against salary or other income categories (article 42(5) of the Income Tax Code).
What is the capital gains tax rate in Greece?
Greece taxes an individual's capital gains from transferring securities at a flat 15% (Income Tax Code, Law 4172/2013, articles 42 and 43). For shares and other securities traded on a regulated market (the Athens Stock Exchange) the gain is taxable only when the seller holds at least 0.5% of the company's share capital; holdings below 0.5% are exempt for individuals (article 42(1)(b), as amended by Law 4646/2019, in force from 1 January 2020). The rate is a flat 15% every year of this record: the Code carries no progressive scale for securities gains. Sources: https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/ and https://taxsummaries.pwc.com/greece/individual/income-determination and https://www.taxheaven.gr/law/4172/2013/arthro/42
Which titles does the 15% cover?
The same flat 15% covers unlisted shares and stakes, participations in personal companies, bonds, treasury bills and derivatives (article 42(1)(a), (c), (d) and (e)). For an unlisted participation the sale price is the higher of the company's equity at the time of transfer and the contract price (article 42(4)). Securities traded on an organised market acquired before 1 January 2009 fall outside article 42 altogether; the calculator does not compute the pre-2009 transitional treatment. Source: https://www.taxheaven.gr/law/4172/2013/arthro/42
What is the ATHEX sale levy?
From 2024, sales of shares listed on the Athens Stock Exchange carry a transaction levy of 0.1% (one per mille) of the sale value, payable by the seller and withheld by the Greek broker or the central securities depository: article 50 of Law 5073/2023 halved the levy from 0.2% for sales settled from 2 January 2024. The levy is charged on the transaction value shown on the confirmations, whether or not the gain itself is exempt under the 0.5% rule, and it remained 0.1% through 2026. Sources: https://www.taxathand.com/article/33931/Greece/2024/Rates-for-capital-duty-and-listed-stock-sales-tax-reduced and https://athens.euronext.com/el/post-trade/csd/services/tax-services
How is crypto taxed in Greece?
Crypto: Greece has no dedicated crypto-assets statute in force at capture time (2026-09-17). The prevailing practice declares an individual's digital-asset gains as capital gains under articles 42 and 43 of the Code at 15%, in the E1 annual return (codes 865-866, capital gains of articles 42 and 42A of foreign origin); a 2023 administrative decision (DED Th 417/2023) even held crypto outside article 42, so the treatment is contested. A reform drafting a flat 15% with a EUR 500 annual exemption and loss carryforward was reported in June-July 2026 but was not enacted at capture time; this calculator applies the 15% capital-gains reading. Sources: https://www.e-forologia.gr/cms/viewContents.aspx?id=232297 and https://www.taxheaven.gr/news/73671/to-neo-plaisio-twn-kryptonomismatwn-sthn-ellada-kai-thn-eyrwph-2026 and https://www.reuters.com/business/finance/greece-tax-gains-crypto-sources-say-2026-06-05/
What about real estate sales?
Real estate: the capital gains tax on transfers of immovable property by individuals is suspended until 31 December 2026 by article 90 of Law 5162/2024, so a 2026 sale pays no capital gains tax. The buyer instead pays the real estate transfer tax: 3% of the taxable value plus a 3% municipal levy on the tax, 3.09% in total, with the first-home exemption thresholds (EUR 200,000 single, EUR 250,000 married, raised for children). Sources: https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/ and https://www.gov.gr/el/sdg/residence/purchasing-and-selling-of-immovable-property/real-estate-transfer-tax
How do capital losses carry forward?
Losses: when the capital gains computation for the year is negative, the loss carries forward five (5) tax years and offsets only future capital gains from the article 42 titles; it never offsets other income categories (article 42(5)). Same-year capital losses offset the year's capital gains before the 15% applies. Source: https://www.taxheaven.gr/law/4172/2013/arthro/42
Are any gains exempt?
Exempt: gains from Greek and EU/EEA mutual funds (UCITS), and gains of residents of double-tax-treaty states on Greek-listed securities when proof of tax residence is submitted (article 42(8)). The calculator computes the resident treatment. Sources: https://taxsummaries.pwc.com/greece/individual/income-determination and https://www.taxheaven.gr/law/4172/2013/arthro/42