Greece vs Spain tax rates at a glance
| Tax | 🇬🇷 Greece | 🇪🇸 Spain |
|---|
| Income tax | - First income band: 9%
- General top rate: 44%
- Rental income: 15% - 45%
- Dividends: 5%
- Interest: 15%
- Royalties: 20%
- Electronic-payment shortfall: 22%
| - Personal income tax: 19% - 54%
- Reference employment scale: 19% - 47%
- Top marginal rate: About 54%
- Savings income: 19% - 30%
- Impatriate regime: 24% to EUR 600,000
- Employee social security: About 6.5%+
|
| Corporate tax | - 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%
| - Corporate tax: 25%
- 2026 micro-enterprise first EUR 50,000: 19%
- 2026 micro-enterprise remainder: 21%
- 2026 small entities: 23%
- New companies and start-ups: 15%
- Credit institutions and certain hydrocarbons: 30%
- Canary Islands ZEC regime: 4%
- Pillar Two minimum: 15%
|
| Capital gains tax | - 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%
| - Individual capital gains: 19% - 30%
- Crypto gains: 19% - 30%
- Property gains: 19% - 30%
- Non-resident asset-transfer gains: 19%
- Non-resident property-sale withholding: 3%
- Exit-tax ownership threshold: >25% and EUR 1m
|
| Dividend tax | - 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%
| - Resident dividend tax: 19% - 30%
- Dividend WHT: 19%
- Corporate participation exemption: 95% of qualifying dividend
- Non-resident domestic withholding: 19%
- Standard corporate tax before distribution: 25%
|
| Wealth tax | - 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%
| - Wealth tax: 0.2% - 3.5%
- State minimum exemption: EUR 700,000
- Principal residence exemption: Up to EUR 300,000
- Large-fortune solidarity tax: 0% / 1.7% / 2.1% / 3.5%
- Wealth Tax filing threshold: Gross assets over EUR 2m
|
| Inheritance / estate tax | - 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%
| - Inheritance tax: 7.65% - 34%
- Gift tax: 7.65% - 34%
- Group I state allowance: EUR 15,956.87+
- Group II state allowance: EUR 15,956.87
- Group III state allowance: EUR 7,993.46
- Group IV state allowance: None
- State fallback effective ceiling: Up to 81.6%
|
| VAT / GST / sales tax | | |
| Other key taxes | - None listed on country overview
| - Reference employment scale: 19% - 47%
|
Who wins on each tax
Personal income taxGreece
Greece's top general rate is 44%, below Spain's possible combined regional rate of about 54%, before each country's social charges and special regimes.
Corporate taxGreece
Greece's standard corporate rate is 22%, below Spain's 25% standard rate, although Spain's qualifying small-company bands can be lower.
Capital gains taxGreece
Greece generally taxes qualifying securities gains at 15% and suspends individual property CGT through 2026; Spain's savings scale is 19%-30% and property can add local tax.
Dividend taxGreece
Greece generally withholds 5% on dividends, below Spain's 19%-30% resident savings scale, subject to corporate and treaty conditions.
Wealth taxGreece
Greece has no broad net wealth tax, although ENFIA and property-specific levies apply; Spain has annual Wealth Tax and solidarity tax exposure.
The verdict
Greece's 2026 ordinary income scale tops at 44%, below Spain's possible combined IRPF rate of about 54%. Greece also has a 50% exemption for qualifying inbound workers for up to seven years.
Greece is particularly competitive for investors: qualifying securities gains are generally 15%, dividends are 5% and individual property CGT is suspended through 31 December 2026.
Choose Greece for a tax-led move involving investments or a qualifying inbound regime; choose Spain for market depth, regional choice or a qualifying Spanish impatriate profile. Presumptive income, property taxes and treaty residence need checking.
How to read this comparison
Greece has the stronger rate story in this matchup, especially for dividends and qualifying investment gains. Spain remains credible when regional choice, market size or a special inbound regime is more important.
Frequently asked questions
Is Greece or Spain lower tax?
Greece is usually lower on dividends, qualifying securities gains and company profits. Spain can be competitive for a qualifying impatriate or a resident in a favorable autonomous community.
Does Greece have a wealth tax?
Greece has no broad net wealth tax, but ENFIA is an annual real-estate ownership tax and legal entities can face special property charges.
