Cyprus vs Greece taxes (2026): income, company tax and dividends

Cyprus vs Greece tax rates at a glance

Tax	🇨🇾 Cyprus	🇬🇷 Greece
Income tax	Personal income tax: 0% - 35% Top marginal rate: 35% Tax-free threshold: €22,000 Employee social insurance: 8.8% Employer social insurance: 8.8% GESY employee rate: 2.65%	First income band: 9% General top rate: 44% Rental income: 15% - 45% Dividends: 5% Interest: 15% Royalties: 20% Electronic-payment shortfall: 22%
Corporate tax	Standard CIT: 15% Domestic minimum top-up tax: 15% Share disposal gains: 0% Dividend WHT: 0% / 5% / 17%	Standard corporate income tax: 22% Qualifying credit institutions: 29% Agricultural cooperatives and qualifying producer groups: 10% Corporate tax advance: 80% Pillar Two minimum effective rate: 15% Dividend withholding: 5%
Capital gains tax	Property gains tax: 20% Securities gains: 0% Crypto gains: 8% Listed shares: 0%	Qualifying securities gains: 15% Listed-share gains: 0% / 15% Individual real-estate gains: Suspended through 2026 Listed-share sales tax: 1‰ Qualifying start-up stock options: 5%
Dividend tax	General dividend WHT: 0% SDC on resident dividends: 5% Dividend WHT to low-tax jurisdictions: 5% / 17% Non-dom dividends: 0%	Individual dividend tax: 5% Dividend withholding: 5% Standard corporate tax before distribution: 22% Simple combined company and dividend burden: 25.9% Interest withholding: 15% Royalties withholding: 20%
Wealth tax	Net wealth tax: 0% Net worth tax: 0% Annual asset tax: 0% Immovable property tax: 0%	General net wealth tax: 0% ENFIA building main tax: EUR 2 - 16.20/m² High-value ENFIA adjustment: Applies above EUR 500,000 Special Real Estate Tax for some legal entities: 15% Real-estate transfer tax: 3%
Inheritance / estate tax	Inheritance tax: 0% Estate duty: 0% Gift tax: 0% Probate tax: 0%	Category A: 0% - 10% Category B: 0% - 20% Category C: 0% - 40% Category A parental or bank-transferred gift: 10% above EUR 800,000 Category B cash gift: 20% Category C cash gift: 40%
VAT / GST / sales tax	VAT: 19%	VAT: 24% / 13% / 6%

Who wins on each tax

Personal income taxCyprus

Cyprus tops out at 35%, compared with Greece's 44% standard scale.

Corporate taxCyprus

Cyprus's 15% corporate rate is below Greece's general 22% rate.

Capital gains taxCyprus

Cyprus charges 20% on Cyprus immovable property and property-rich companies while most share disposals are exempt, but taxes crypto gains at 8% from 2026; Greece generally taxes qualifying securities gains at 15% and has suspended individual real-estate CGT through 31 December 2026.

Dividend taxGreece

Greece generally withholds 5% on dividends; Cyprus generally has no dividend withholding, but resident domiciled individuals face 5% Special Defence Contribution on dividends from 2026 profits.

EU market scaleGreece

Greece has a larger domestic market and economy.

The verdict

Cyprus generally wins for a tax-led move: the top personal rate is 35%, corporate tax is 15%, and most share gains remain exempt.

Greece is not a conventional low-tax choice, but its 5% dividend withholding and special regimes can make it viable for qualifying newcomers.

Pick Cyprus for broad day-to-day tax efficiency; pick Greece when family, business substance or a specific inbound regime does the work.

How to read this comparison

Cyprus and Greece are close geographically but serve different tax profiles: Cyprus is the lower-rate EU base, while Greece offers targeted incentives.

Frequently asked questions

Is Cyprus or Greece better for tax?

Cyprus is normally lower tax on standard personal income, company profits and many investment gains. Greece can be compelling where a qualifying special regime or personal connection applies.