Quick answer
Greek residents with salary or pension income get a tax credit of EUR 777 in 2026, rising with children and shrinking above EUR 12,000 of income. On top, you can claim 10% of large medical bills and 20% of donations. But you must spend 30% of your income by card, or pay 22% on the shortfall.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You live in Greece, or are about to, and you want to know which deductions and credits actually lower your bill. This guide lists what you can claim in 2026, who qualifies, and the rules that quietly cost expats money.
Greece personal tax deductions and benefits in 2026: the key figures
| Item | Rule for tax year 2026 |
|---|---|
| Basic tax credit (salary and pensions) | EUR 777 with no children; EUR 900 / 1,120 / 1,340 with 1 / 2 / 3 children |
| Credit phase-out | Reduced by EUR 20 per EUR 1,000 of income above EUR 12,000 |
| Electronic spending requirement | 30% of income spent by card or e-payment; 22% tax on the shortfall |
| Medical expenses | 10% credit on costs above 5% of income, up to EUR 3,000 |
| Donations | 20% credit, if donations do not exceed 10% of taxable income |
| Under-30 relief (Law 5246/2025) | 0% up to EUR 20,000 for under-25s; 9% in the EUR 10,000–20,000 bracket for ages 26–30 |
| Newcomers (Art. 5C) | 50% of qualifying Greek work income exempt for 7 years |
Is this guide for you?
Read on if you…
- are a Greek tax resident on salary, pension or freelance income;
- are moving to Greece with a family and want to plan your credits;
- spend a lot in cash or abroad and worry about the card-spending rule.
Probably not your case if you…
- are a non-resident with only Greek rental income – most credits are for residents;
- want company-level deductions – see legal forms of business in Greece.
How does the Greek tax credit work?
Greece does not give a large tax-free allowance. Instead, you get a tax credit – an amount taken off the tax itself, not off your income.
It applies to employment income, pensions and farming income. Freelancers and business owners do not get it on their business profits.
| Dependent children | Annual tax credit (EUR) |
|---|---|
| None | 777 |
| 1 | 900 |
| 2 | 1,120 |
| 3 | 1,340 |
| 4 or more | 1,580, plus 220 per child beyond four |
Here's the catch. Above EUR 12,000 of taxable income, the credit drops by EUR 20 for every EUR 1,000. A childless employee earning EUR 30,000 keeps only EUR 417.
Lower rates for families and young people
Law 5246/2025 changed the scale itself from 2026. Families with children pay less in the lower brackets, down to 0% in the EUR 10,000–20,000 band for four or more children. Under-25s pay nothing up to EUR 20,000, and 26 to 30 year-olds pay 9% there.
Which expenses can you claim in Greece?
The list is short. Greece mostly uses credits, not income deductions.
- Social security contributions. Your e-EFKA contributions reduce taxable income – deducted from salary, or as a business expense for freelancers.
- Medical expenses. You get 10% of medical costs that exceed 5% of your income, up to EUR 3,000 of credit. Costs must be paid electronically.
- Donations. You get 20% of donations to approved bodies, as long as they stay within 10% of taxable income.
- Rent refund. Tenants who meet income limits receive one month's rent back each year, automatically.
- Disability credit. A fixed credit applies to people with a disability of 80% or more.
Married couples and civil partners file one joint return. The tax is still calculated for each person separately.
What is the 30% card-spending rule?
This is the one most expats miss. You must spend at least 30% of your income through cards, bank transfers or other e-payments. Only certain everyday purchases count.
If you fall short, the gap is taxed at 22%. Spending abroad usually counts if paid electronically, but rent, taxes, loan repayments and car purchases generally do not.
In a joint return, check how card spending is split between spouses before year-end.
Which special benefits apply to newcomers and freelancers?
Newcomer regimes
New residents get far more from the special regimes than from ordinary deductions:
- Art. 5C: 50% of Greek employment or business income exempt for seven years.
- Art. 5A: EUR 100,000 lump sum on all foreign income for up to 15 years.
- Art. 5B: 7% on foreign pensions and income for 15 years.
See tax incentives for expats and digital nomads in Greece for eligibility, and how to obtain Greek tax residency for the timing.
Freelancers: the minimum income floor
Since Law 5073/2023, self-employed people are taxed on at least a deemed income – a floor based on the minimum wage. Exceptions apply in your first three years of activity.
Freelancers no longer pay the annual business levy (telos epitideumatos).
Example – Nikos, single employee in Thessaloniki
Nikos earns EUR 30,000 of taxable salary in 2026. Tax on the scale is EUR 5,500. His credit is EUR 777 minus EUR 360, so EUR 417. He paid EUR 2,500 of medical costs: 10% of the EUR 1,000 above his 5% threshold gives EUR 100 more. Tax due: about EUR 4,983. But he only spent EUR 6,000 by card, not the EUR 9,000 required. The EUR 3,000 gap costs him EUR 660 extra.
Nikos lost EUR 660 to one rule. You might be losing more.
Check which Greek credits and regimes apply to you and find your savings.
Find my savings →Common mistakes (and what they cost)
- Paying everyday costs in cash → missing the 30% card-spending target adds 22% tax on the shortfall.
- Paying doctors in cash → medical costs not paid electronically do not count for the 10% credit.
- Assuming freelancers get the EUR 777 credit → business income gets no credit, so the tax estimate is too low.
- Ignoring the deemed-income floor → declared profit below the floor is taxed as if it were higher.
- Skipping the 5C application → you lose a 50% exemption worth far more than all ordinary credits together.
Frequently asked questions
What is the tax-free allowance in Greece in 2026?
Greece has no classic tax-free allowance. Instead, employees and pensioners get a tax credit of EUR 777 with no children, rising to EUR 1,340 with three. Because the first EUR 10,000 is taxed at 9%, the credit wipes out tax on roughly the first EUR 8,600 of income. The credit falls by EUR 20 per EUR 1,000 above EUR 12,000.
Do freelancers get tax deductions in Greece?
Yes, but different ones. Freelancers deduct business expenses and their e-EFKA contributions from profit. They do not get the EUR 777 employee credit on business income. Medical and donation credits still apply. Newcomers can claim the 50% Article 5C exemption, which usually matters most. A deemed-income floor may also apply after the first three years.
How does the 30% electronic spending rule work?
You must spend at least 30% of your income by card or other electronic payment on eligible purchases. If you spend less, the shortfall is taxed at 22%. Rent, tax payments, loan repayments and some large purchases do not count. Check your running total in myAADE before December, while there is still time to catch up.
Can I deduct medical expenses in Greece?
Partly. You get a credit of 10% of medical expenses that exceed 5% of your income, up to EUR 3,000. Costs must be paid electronically to recognised providers. For most healthy people the threshold is not reached, so the credit matters mainly in years with surgery, dental work or long treatments.
Are there tax benefits for families with children in Greece?
Yes. The tax credit rises with each child, from EUR 777 to EUR 1,340 for three children. Since 2026, families also pay lower rates in the lower brackets, down to 0% in the EUR 10,000–20,000 band for four or more children. Child benefit is a separate social payment based on income.
Do non-residents get Greek tax credits?
Mostly not. Non-residents pay tax on Greek-source income, often without personal credits. EU or EEA residents who earn at least 90% of their worldwide income in Greece can ask to be treated like residents for credits. Keep proof of your total income from your home country tax authority.
Related guides
- Tax incentives for expats and digital nomads in Greece
- How to obtain tax residency in Greece
- Specific taxes in Greece
- Greece tax landscape overview
- Personal tax deductions and benefits in Portugal
- Personal tax deductions and benefits in Spain
- All country tax guides
Sources
- AADE – Independent Authority for Public Revenue
- Hellenic Ministry of National Economy and Finance
- e-EFKA – Unified Social Security Fund
- National Printing Office – Government Gazette (Law 4172/2013, Law 5246/2025)
- PwC Worldwide Tax Summaries – Greece, deductions
This guide is general information, not personalised tax advice. See how we research and review.
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