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Tax Deep Dive · 2026

Forex Trading Tax in Greece 2026 — Complete Guide

How Greece taxes forex and CFD profits, the rates and brackets, what counts as taxable, loss-offset rules, and how to declare your trading income to Anexartiti Archi Dimosion Esodon (AADE).

Quick Answer

In Greece, forex and CFD profits are taxed under Forologia uperaxion (capital gains tax) at a headline rate of 15%. The tax is administered by Anexartiti Archi Dimosion Esodon (AADE) and declared each year on the Entypo E1 with capital gains schedule. No, but the 15% flat rate is among the lowest in the EU. There is no tax-free wrapper for leveraged FX/CFD trading.

Forex Tax Treatment in Greece

Forex trading profits are taxed at a flat rate of 15% on capital gains. This is one of the lowest capital gains tax rates in the EU. Losses can be offset against gains within the same tax year and carried forward for 5 years.

Forex and CFD profits are capital gains and taxed at a flat 15%, one of the lowest rates in the EU.

Tax Rates Table — Greece EUR

Applicable rates as of April 2026.

Bracket / RuleRate
All capital gains from FX/CFD15% flat
Solidarity contributionCurrently suspended for most income brackets

What Counts as Taxable?

Most Greece residents need to declare the following types of trading income:

  • Realised forex/CFD capital gains. Profits from closing positions during the tax year.
  • Dividend-equivalent payments. Cash adjustments paid by your broker on long share-CFD positions when the underlying issues a dividend.
  • Carry / swap interest received. Positive overnight financing credited to long carry-trade positions is normally taxable as financial income.
  • Cashback, rebates and bonuses. Cash incentives paid by the broker may be reportable as miscellaneous or financial income.
  • Crypto CFD profits. Profits from cryptocurrency CFDs are taxed under the same rules as other CFDs (this is different from spot crypto, which usually has its own treatment).
  • Foreign exchange differences. Gains or losses from holding foreign-currency balances may need to be reported separately when converted back to your home currency.

Professional vs Retail Trader — Tax Implications

If trading is conducted as a business activity (epicheirimatiki drastiriotita), profits move to progressive income tax rates (9%-44%) plus social contributions.

Retail / private investor

Default treatment for almost all individuals. Profits taxed at the headline 15% rate under Forologia uperaxion (capital gains tax). Losses are restricted to the same category.

Professional / business trader

Triggered by frequency, volume, leverage, or income share. Profits are reclassified as ordinary business income at progressive rates plus social/contributions.

How to Declare Forex Income in Greece

  1. 1

    Download your annual statement from each broker (and convert all amounts to EUR using year-end FX rates if your account is in another currency).

  2. 2

    Calculate net realised profit or loss for the tax year — buy/sell pairs only (unrealised positions are usually excluded, except for mark-to-market regimes).

  3. 3

    Add carry/swap interest, dividend-equivalent payments, and any cashback or rebates.

  4. 4

    Open Entypo E1 with capital gains schedule on the Anexartiti Archi Dimosion Esodon (AADE) portal.

  5. 5

    Enter the totals in the capital-gains / investment-income section and indicate the source country of each broker.

  6. 6

    Pay any balance owed by the deadline (End of June of the following year) and keep the receipt and broker statements with your records.

Loss Offset Rules

Losses can offset gains in the same year and be carried forward for 5 years against future gains in the same category.

Record Keeping Requirements

Keep all broker statements and a year-end profit/loss summary in EUR. Foreign accounts must also be declared.

  • Annual broker statements (PDF and machine-readable formats)
  • Trade-by-trade ledger with timestamps, instrument, and P&L
  • Year-end account valuation (mandatory for wealth-tax regimes)
  • Proof of any foreign tax already paid, to claim against home liability under double-tax treaties
  • FX-conversion rates used to translate amounts into EUR

Tax Reporting Deadlines

Annual Filing Deadline

End of June of the following year

Withholding by brokers

CySEC-passported brokers do not withhold Greek tax. The trader must self-declare on the E1 return.

Recommended Accountants & Software

The AADE TaxisNet portal handles online filing. A logistikos forotechnikos (accountant) is advisable for active traders with foreign-broker accounts.

We do not endorse any single product. For active traders we generally recommend a local advisor who has direct experience with CFD/derivative reporting and any cross-border passporting that applies to your broker.

Frequently Asked Questions

How are forex profits taxed in Greece?
In Greece, forex and CFD profits are taxed under Forologia uperaxion (capital gains tax) at a headline rate of 15%. The tax is administered by Anexartiti Archi Dimosion Esodon (AADE) and declared on the Entypo E1 with capital gains schedule each year.
Do I have to declare forex losses in Greece?
Yes — losses must be declared to use them against gains. Losses can offset gains in the same year and be carried forward for 5 years against future gains in the same category.
Does my broker withhold tax automatically in Greece?
CySEC-passported brokers do not withhold Greek tax. The trader must self-declare on the E1 return.
Is forex trading tax-free anywhere in Greece?
No, but the 15% flat rate is among the lowest in the EU. There is no tax-free wrapper for leveraged FX/CFD trading.
What is the filing deadline for forex tax in Greece?
For the Greece EUR tax year, the standard deadline is End of June of the following year. Active traders should plan for cash to be available before that date to settle any balance owed.
What records do I need to keep in Greece?
Keep all broker statements and a year-end profit/loss summary in EUR. Foreign accounts must also be declared.
Am I a professional trader for tax purposes in Greece?
Most retail traders remain in the standard Forologia uperaxion (capital gains tax) regime. If trading is conducted as a business activity (epicheirimatiki drastiriotita), profits move to progressive income tax rates (9%-44%) plus social contributions.
Do EU passporting brokers (CySEC, BaFin) report to my Greece tax authority?
EU passporting brokers are subject to information-exchange under DAC6/CRS, so account holdings may be reported automatically. However, the day-to-day responsibility to declare gains, losses, and dividend-equivalents remains with the trader on the Entypo E1 with capital gains schedule.

Best Brokers for Greece

All EU-regulated, with negative balance protection and segregated client funds.

Popular brokers used by Greece traders

X
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Min Deposit

$5

EUR/USD

0.6 pips

Max Leverage

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eToro is the world's leading social trading platform, letting EU traders copy successful investors while also offering commission-free stock trading alongside forex.

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Plus500 is a publicly listed broker focused on simplicity, offering CFD trading with no commissions and an easy-to-use proprietary platform for casual EU traders.

Disclaimer: This is general information, not professional tax advice. Tax law changes regularly and individual circumstances vary. Always confirm your obligations with a licensed Greece tax advisor or directly with Anexartiti Archi Dimosion Esodon (AADE) before filing.

CFD Risk Warning

CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.

This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.