Greece
Southern Europe • UTC+3 • Europe/AthensGreek Personal Income Tax
Greece employs a progressive tax system for personal income, with rates ranging from 9% to 44%. Corporate income is taxed at a flat rate of 22%, and the standard VAT rate is 24%.
Income Tax
9%–44%
Progressive rates
Corporate Tax
22%
Standard corporate tax rate
VAT / GST
24%
Standard VAT rate
Nomad Visa
Available
Digital Nomad Visa
Tax System Overview
Greece's tax system is progressive, taxing residents on worldwide income and non-residents on Greek-source income. It includes personal income tax, corporate tax, and VAT.
System Type
Progressive personal income tax
Resident Taxation
Residents are taxed on worldwide income.
Non-Resident Taxation
Non-residents are taxed only on Greek-source income.
Tax Year
January 1 – December 31
Income Tax Bands
Greece's progressive income tax bands based on annual taxable income in EUR (2025).
Tax Treaty
Double Taxation Agreements reduce withholding taxes and avoid double taxation on income from foreign sources.
Germany
Treaty ActiveGreece and Germany have a double taxation treaty that prevents individuals and businesses from being taxed twice on the same income, reduces withholding taxes on dividends, interest, and royalties, and clarifies tax residency rules.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
- Clarifies tax residency to determine where taxes should be paid.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
Germany
Agreement ActiveGreece and Germany have a social security totalization agreement that prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for Greece–Germany workers.
- Allows workers who split careers between the two countries to combine contribution periods.
- Applies to employees, self-employed, and certain government workers.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
22% standard rate for corporations
VAT Registration
Mandatory if annual turnover exceeds €10,000.
Freelancer Rules
Freelancers are subject to personal income tax rates and must register for VAT if applicable.
Crypto Policy
Cryptocurrency gains are taxed as capital gains at 15%.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No tax on foreign income for the first 7 years for new residents.
- Reduced tax rates for pensioners relocating to Greece.
Filing Roadmap
Obtain Your AFM (Tax Number)
Apply for a Greek tax identification number (AFM) at any local tax office.
Register Your Tax Residency
Declare your tax residency status at the local tax office if you meet the residency criteria.
Gather Income Documents
Collect all necessary income statements and documentation before the filing period.
File Your Tax Return Online
Submit your tax return via the Greek tax portal by the June 30 deadline.
Pay Any Tax Due
Ensure any taxes owed are paid by the deadline to avoid penalties.