Quick answer
Greece taxes its residents on worldwide income. In 2026 income tax runs from 9% to 44%, with the top rate above €60,000. Companies pay 22%, dividends 5% and most securities gains 15%. Newcomers can halve their taxable work income for seven years under Art. 5C, or pay a flat €100,000 on foreign income.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Check my tax setup →You are thinking about Greece as a base, or you already live there and want the full picture. This page gives you every main Greek tax in 2026, the regimes for newcomers, and where to go next.
Greece taxes in 2026: the key figures
| Item | 2026 figure |
|---|---|
| Personal income tax | 9% to 44% (44% above €60,000) |
| Residence test | More than 183 days in any 12-month period, or home and ties in Greece |
| Corporate income tax | 22% |
| Dividends | 5% |
| Capital gains on securities | 15% (listed shares under 0.5% exempt) |
| Standard VAT | 24% |
| New-resident regime (5C) | 50% of Greek work income exempt for 7 years |
| Tax year and filing | Calendar year; returns filed 15 March – 15 July |
Is this guide for you?
Read on if you…
- are weighing Greece against other European bases;
- are a freelancer, remote employee or founder about to move to Greece;
- live in Greece and want one clear map of your taxes.
Probably not your case if you…
- need detailed help on one topic only – jump to the Greece tax guides list below;
- are a large company looking at group structuring – this page is written for individuals and small businesses.
How does the Greek tax system work?
Greece uses residence-based taxation. If you are a Greek tax resident, you pay Greek tax on your worldwide income. If not, Greece only taxes income from Greek sources, such as Greek rent or work done in Greece.
You are a resident if any one of these applies (Art. 4, Income Tax Code, Law 4172/2013):
- your permanent home, habitual abode or centre of vital interests – basically where your life is: home, partner, kids, main business – is in Greece;
- you spend more than 183 days in Greece in any 12-month period.
The tax authority is AADE, the Independent Authority for Public Revenue. Everything runs online through myAADE and TAXISnet. You need a Greek tax number (AFM) for almost anything, from a lease to a bank account.
The tax year is the calendar year. You file one return between 15 March and 15 July of the following year. Tax can be paid in monthly instalments from July.
What are the main taxes in Greece?
| Tax | 2026 rate or rule |
|---|---|
| Income tax (salary, pension, business) | 9%, 20%, 26%, 34%, 39%, 44% |
| Rental income | 15% up to €12,000, then 25%, 35% and 45% |
| Social security – employees | About 13.4% employee, about 21.8% employer |
| Social security – self-employed | Fixed monthly e-EFKA contribution, by category you choose |
| Dividends / interest | 5% / 15% |
| Capital gains on securities | 15%; listed shares under 0.5% exempt |
| Property capital gains | 15%, suspended until 31 December 2026 |
| Corporate income tax | 22% |
| VAT | 24% standard; 13% and 6% reduced |
| Property transfer tax | 3% |
| Annual property tax (ENFIA) | Based on the property's tax value and location |
| Inheritance and gifts | 1%–40% by relationship; €150,000 exempt for close family |
| Net wealth tax | None |
Lower rates for young people and parents
Law 5246/2025 cut income tax from 2026 for some groups. People up to 25 pay 0% on their first €20,000 of income. Those aged 26–30 and parents get lower rates in the lower brackets.
The details that surprise newcomers
- Spend by card. Residents must spend a share of their income electronically to keep certain credits.
- Lifestyle presumptions. Homes, cars and boats imply a minimum income that you must be able to justify.
- Minimum deemed income. Self-employed people are taxed on at least a presumed amount, which they can challenge.
What special regimes exist for newcomers?
Greece has three regimes for people who move their tax residence there:
| Regime | Who it fits | Benefit | Prior non-residence |
|---|---|---|---|
| Art. 5C | Employees of Greek entities and self-employed | 50% of Greek work income exempt, 7 years | 5 of 6 years |
| Art. 5A | Wealthy investors (€500,000 invested) | €100,000 a year covers all foreign income, 15 years | 7 of 8 years |
| Art. 5B | Pensioners | 7% on all foreign income, 15 years | 5 of 6 years |
Good news for freelancers: registering a business activity in Greece can open 5C, even with foreign clients. The digital nomad visa, on the other hand, gives no tax break.
Compare them in our guide to tax incentives for expats and digital nomads in Greece.
Moving to Greece or leaving it: what changes?
Moving in
- Get your AFM through myAADE and register your Greek address.
- Register with e-EFKA if you work or freelance.
- Apply for 5A, 5B or 5C within the deadline.
- File your first return, declaring worldwide income from the date you became resident.
The step-by-step version is in how to obtain tax residency in Greece.
Moving out
Leaving is a formal process. You file a transfer-of-residence application with AADE early in the year after you leave, then supporting documents by September. Greece has no exit tax for individuals. See how to cease your tax residency in Greece.
Treaties decide who taxes you if two countries claim you. Greece has a wide treaty network, covered in international tax treaties of Greece.
How is a business taxed in Greece?
Most location-independent people choose between three set-ups:
- Sole proprietor (atomiki epicheirisi) – quick to open online. Profit is taxed at the personal scale of 9%–44%, plus e-EFKA contributions.
- IKE (private company) – limited liability with minimum capital from €1. Profit taxed at 22%, then 5% on dividends.
- AE (société anonyme) – for larger projects, with €25,000 minimum capital.
Here's the catch for founders. If you manage a foreign company from Greece, Greece may treat it as Greek resident. Its profits could then be taxed at 22% in Greece. The legal forms of business in Greece guide compares the options.
Businesses report invoices through AADE's myDATA platform. B2B e-invoicing is being rolled out from 2026.
Example – Jonas, Dutch freelance developer moving to Athens
Jonas moves in January 2026 and registers as self-employed. His profit is €80,000 from EU clients. Under the standard scale, his income tax would be about €25,500. With Art. 5C, only €40,000 is taxable, so his tax falls to about €8,900. He also pays fixed monthly e-EFKA contributions. His saving is roughly €16,600 a year, for up to seven years.
Jonas's move had three moving parts. Yours probably does too.
Get a full check of your Greek tax setup before you commit to the move.
Check my tax setup →Common mistakes (and what they cost)
- Believing under 183 days keeps you out → a home and family in Greece make you resident anyway, taxed on worldwide income.
- Missing the 5C application deadline → you lose the 50% exemption for that year.
- Running a foreign company from your Athens flat → the company can become Greek resident and owe 22% in Greece.
- Not spending enough by card → you can lose credits or pay extra tax.
- Leaving without the AADE transfer application → Greece can keep taxing your worldwide income.
Frequently asked questions
What is the income tax rate in Greece in 2026?
Greek income tax on salaries, pensions and business profits runs from 9% on the first €10,000 to 44% above €60,000 in 2026. The brackets are 9%, 20%, 26%, 34%, 39% and 44%. Young people and parents pay lower rates in the lower brackets. Rental income has its own scale starting at 15%.
Is Greece a good place for digital nomads tax-wise?
It can be. A digital nomad who becomes resident pays the normal 9%–44% scale on worldwide income. But a freelancer who registers a business activity in Greece may qualify for Art. 5C, which exempts 50% of that income for seven years. The digital nomad visa itself gives no tax advantage.
Does Greece tax worldwide income?
Yes, for tax residents. If your home or centre of vital interests is in Greece, or you stay more than 183 days in a 12-month period, you pay Greek tax on income from everywhere. Non-residents only pay on Greek-source income. Treaties prevent the same income being taxed twice.
What is the corporate tax rate in Greece?
Greek companies pay 22% corporate income tax in 2026. When profits are paid out, dividends are taxed at 5%. That brings the combined rate on distributed profits to about 26%. Small businesses can also operate as sole proprietors, taxed at personal rates.
Does Greece have a wealth tax?
No. Greece has no general net wealth tax. It does tax property: an annual tax called ENFIA based on each property's tax value, a 3% transfer tax on purchases, and inheritance and gift tax from 1% to 40%. Close family members get a €150,000 inheritance allowance.
Does Greece have an exit tax?
Not for individuals. Moving abroad does not trigger tax on unrealised gains on your shares, funds or crypto. Gains you realise while still resident stay taxable in Greece. Companies that move assets or their seat abroad face exit taxation under EU rules.
Greece tax guides
- How to become a Greek tax resident – the residence tests, AFM tax number, registration and your first return.
- How to stop being a Greek tax resident – the AADE transfer procedure and its March and September deadlines.
- Tax incentives for expats and digital nomads in Greece – the 50% regime (5C), the €100,000 non-dom (5A) and the 7% regime (5B).
- Capital gains tax in Greece – 15% on securities, the 0.5% listed-share exemption and the property suspension.
- Cryptocurrency taxes in Greece – how crypto gains, swaps and staking are treated.
- Personal tax deductions and benefits in Greece – tax credits, family reductions and the e-payment spending rule.
- Legal forms of business in Greece – sole trader, IKE or AE: liability, capital and tax compared.
- Specific taxes in Greece – ENFIA property tax, transfer tax, inheritance and gift tax, and other levies.
- International tax treaties of Greece – Greece's treaty network, tie-breakers and reduced withholding.
- Tax fraud regulations of Greece – fines, criminal thresholds and how to correct a past return.
Related guides
- How to obtain tax residency in Greece
- Tax incentives for expats and digital nomads in Greece
- Capital gains tax in Greece
- Portugal tax landscape overview
- Spain tax landscape overview
- Italy tax landscape overview
- All country tax guides
Sources
- AADE – Independent Authority for Public Revenue (English portal)
- AADE – Tax residence for natural persons (Art. 4 ITC)
- AADE – Tax incentives to attract new tax residents
- e-EFKA – Unified Social Security Fund
- Greek Ministry of Economy and Finance
- OECD – Tax policy and administration
- PwC Worldwide Tax Summaries – Greece
This guide is general information, not personalised tax advice. See how we research and review.
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