🇬🇷 Greece · 2026-10-02 · 6 min
Crypto tax in Greece: 15%, Form E1 and FIFO
How crypto capital gains are treated in Greece, which E1 codes to use and how annual losses offset gains.
Capital gains from selling crypto are treated as gains from the transfer of capital and taxed at 15% under article 42 of law 4172/2013.
Codes on Form E1
Gains are entered in codes 865 / 866 and losses in 867 / 868 of Table 4E. Gains and losses from the same year offset each other.
FIFO and exchanges
Acquisition cost is calculated using FIFO. Exchanging one cryptocurrency for another is treated as a sale at that day's market value.
Transfers between your own wallets are not sales, provided you can document that ownership did not change.
Staking and rewards
Rewards are recorded at their value when received. That value becomes their acquisition cost for a later sale.