Taxes

Greece — Tax: Capital Gains

Greece taxes gains on unlisted shares and holdings of 0.5% or more at 15%, exempts small listed holdings, and suspends property gains tax until the end of 2026.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Greece, Individual, Income determinationLast reviewed: 2026-10-23

Key facts

  • A 15% tax applies to gains on non-listed shares, listed shares where the seller holds at least 0.5%, private company and partnership interests, bonds and derivatives.
  • Gains on listed shares held below 0.5% of share capital and on Greek and EU/EEA UCITS are exempt; a 0.1% sales tax applies to shares listed on Greek venues.
  • Capital gains tax on immovable property transfers is suspended until 31 December 2026.
  • Dividends carry a final 5% withholding and interest a final 15% (5% on listed corporate bonds from 11 April 2025).

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