Top income tax
44.0%
Worldwide system
Corporate tax
22.0%
FPA
24.0%
standard rate
Tax residency
183 days
57 tax treaties
Greece tax profile
Data year: 2025
- Tax system
- Worldwide 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%.
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 | Rate/amount | Duration | Status |
|---|---|---|---|
| Non-Dom Regime (50% Exemption) 50% exemption on employment and professional income for individuals transferring... | -- | 7yr | Active |
| Pensioner Regime (7% Flat) 7% flat tax on foreign-source pension income for retirees transferring residence... | 7.0% | 15yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Nomad Tax Regime
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
- 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