- Income tax brackets updated
- Special tax regimes updated
GR
Greece
GR · GRC · #95 · 52 cities
Nomad score
60/100
Compare
Top income tax
44.0%
Worldwide system
Corporate tax
22.0%
FPA
24.0%
standard rate
Tax residency
183 days
58 tax treaties
Greece tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide taxation for Greek tax residents. Law 5246/2025 reformed the employment, pension and business PIT scale from tax year 2026 (lower mid-bracket rates and a new 39% band up to EUR 60,000). Reduced rates apply for dependent children and for taxpayers up to age 30 on income up to EUR 20,000.
- Top PIT rate
- 44.0%
- Corporate tax rate
- 22.0%
- FPA
- 24.0%
- Capital gains tax
- 15.0% Securities and certain business transfers 15%. Dividends, interest and royalties 5%, 15% and 20% final WHT for individuals. Tax on capital gains from immovable property is suspended until 31 December 2026.
- Social security (employee)
- 13.4%
- Social security (employer)
- 21.8%
- Social security cap (annual)
- EUR 93,143
- Dividend withholding
- 5.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 40.0%
- Treaty count
- 58
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 10,000 | 9.0% |
| EUR 10,000 | EUR 20,000 | 20.0% |
| EUR 20,000 | EUR 30,000 | 26.0% |
| EUR 30,000 | EUR 40,000 | 34.0% |
| EUR 40,000 | EUR 60,000 | 39.0% |
| EUR 60,000 | and above | 44.0% |
Special regimes (3)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Article 5A (HNW Alternative Taxation) Annual lump-sum tax on all foreign-source income for high-net-worth individuals... | EUR 100,000 | 15yr | Active |
| Article 5C (50% Employment Income Exemption) 50% exemption on Greek employment and business income for inbound tax residents. | No rate or amount recorded | 7yr | Active |
| Article 5B (7% Foreign Pension Regime) 7% flat tax on aggregate foreign-source income for pensioners transferring tax r... | 7.0% | 15yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present in Greece for more than 183 days in any 12-month period or if Greece is the centre of vital interests (permanent home, family and economic ties). Treaty tie-breakers apply where relevant.
- Exit tax
- No
- CFC rules
- Yes Undistributed income of a >50%-controlled foreign entity is attributed when foreign tax paid is less than half the Greek tax that would apply and more than 30% of profits are passive-type income, with an EU/EEA substance exception.
- Non-dom regime
- Article 5A offers alternative lump-sum taxation of foreign-source income (EUR 100,000 per year for 15 years) for qualifying investors. Article 5B taxes aggregate foreign-source income at 7% for pensioners. Article 5C exempts 50% of Greek employment and business income for seven years.
- Nomad regime
- The digital nomad residence permit does not by itself grant a special tax status. Remote workers who become Greek tax residents are taxed on worldwide income unless they elect an inbound regime (notably Article 5C for qualifying Greek employment or business income).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- July 15
Sources
- Ministry of Finance — Income Taxation (accessed Oct 9, 2026) 2026 PIT scale for employment and pensions; child and age-related rate reductions
- PwC Greece Tax Summary (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, social security, rental scale, residency, CFC, filing window
- AADE — Tax incentives for new tax residents (accessed Oct 9, 2026) Articles 5A, 5B and 5C inbound regimes
- KPMG — Law 5246/2025 (accessed Oct 9, 2026) Cross-check of 2026 PIT bracket reform