🇬🇷 Greece
GR / GRC #95
Nomad Score
60.0
Cities
52
Region
European Union,
Balkans,
Mediterranean,
Silk Road,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Nomad Retreats,
Aegean,
Europe,
Europe,
Southern Europe
Currency
EUR
🇬🇷 GREECE TAX PROFILE
Data year: 2025
Tax System
Worldwide
Non-dom 50% exemption regime and 7% pensioner regime available for inbound individuals.
Non-dom 50% exemption regime and 7% pensioner regime available for inbound individuals.
Top PIT Rate
44.0%
Corporate Tax Rate
22.0%
FPA
24.0%
Capital Gains Tax
15.0%
Share gains 15%. Real estate gains taxed at 15%. Interest/dividends 5%.
Share gains 15%. Real estate gains taxed at 15%. Interest/dividends 5%.
Social Security (Employee)
13.9%
Social Security (Employer)
22.3%
Dividend Withholding
5.0%
Interest Withholding
15.0%
Royalty Withholding
20.0%
Inheritance Tax
40.0%
Treaty Count
57
Participation Exemption
Non-Dom Regime
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 10,000 | 9.0% | -- |
| EUR 10,000 | EUR 20,000 | 22.0% | -- |
| EUR 20,000 | EUR 30,000 | 28.0% | -- |
| EUR 30,000 | EUR 40,000 | 36.0% | -- |
| EUR 40,000 | and above | 44.0% | -- |
⭐ SPECIAL REGIMES (2)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Non-Dom Regime (50% Exemption)
50% exemption on employment and professional income for individuals transferring... |
Percentage exemption | -- | 7yr | Active |
|
Pensioner Regime (7% Flat)
7% flat tax on foreign-source pension income for retirees transferring residence... |
Flat rate | 7.0% | 15yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in calendar year, or centre of vital interests in Greece
Exit Tax
No
CFC Rules
Yes
CFC rules for >50% holdings in entities taxed at less than 50% of Greek rate
CFC rules for >50% holdings in entities taxed at less than 50% of Greek rate
Non-Dom Regime: Non-dom regime: 50% exemption on employment income for 7 years. Pensioner regime: 7% flat tax on foreign pension income for 15 years.
Nomad Regime: Digital nomad visa with favorable tax treatment for remote workers.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
June 30
📚 SOURCES
-
PwC Greece Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, FPA, withholding, social security, non-dom regime
🔗 RELATED
🧭 CONTINUE EXPLORING GREECE