This paper presents the initial construction of a lemma bank for Ancient Greek, developed according to the Linked Data principles. The need for interoperable linguistic infrastructures capable of supporting interoperability among historical variation, divergent annotation practices, and resource-specific lemmatisation conventions was highlighted by the increasing availability of digital linguistic resources. This lemma bank is developed as the core component of the Linking Greek knowledge base and inspired by the architecture of the LiLa project for Latin. The proposed lemma bank adopts a descriptive, lemma-centric approach that preserves alternative canonical forms and dialectal variation while enabling consistent linking across lexical and semantic resources. Its population combines data extracted from the Ancient Greek WordNet and the Liddell–Scott–Jones lexicon, integrating semantic structure, part-of-speech information, and lexicographically encoded gender assignment. Additional normalisation steps, including the rule-based correction of closed-class part-of-speech categories and harmonisation to the Universal Dependencies tagset, were applied to improve consistency and computational usability. The resulting dataset provides a foundation for interlinking corpora, lexica, and NLP tools for Ancient Greek within a Linked Open Data framework.