Tax system in Greece
Greece generally taxes Greek-resident individuals and companies on worldwide income, while non-residents are taxed on Greek-source income. Residence can arise from a permanent or habitual home, the centre of vital interests, or more than 183 days in Greece during a twelve-month period.
From tax year 2026, the general employment, pension and business-income scale runs from 9% to 44%, with lower bands for some taxpayers based on age and dependent children. Rental income has its own 15%, 25%, 35% and 45% scale.
Investment income is separated by category: dividends are generally taxed at 5%, interest at 15%, royalties at 20% and qualifying securities gains at 15%. Listed-share gains can be exempt when the statutory ownership and acquisition conditions are not met.
Greek companies generally pay 22% corporate income tax, while qualifying credit institutions can face 29%. Greece also applies VAT, payroll and self-employed social-security contributions, real-estate taxes, inheritance and gift tax, and a 15% minimum-tax framework for qualifying large groups.
Tax rates at a glance
- Income tax
- 9% - 44%2026 scale
- Wealth tax
- 0%
- Inheritance tax
- 0% - 40%
- Capital gains tax
- 15%
- Corporate tax
- 22%
- Dividend tax
- 5%
- VAT
- 24% / 13% / 6%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
ExpatsRetireesProperty ownersFoundersInvestors
Watch out for
- Greece is not a simple flat-tax jurisdiction. The 2026 headline income bands interact with tax credits, age and family reliefs, self-employed presumptive income, electronic-payment rules and social-security contributions.
- A Greek tax resident generally reports worldwide income. The 183-day test is only one route to residence; a permanent home or centre of vital interests can matter earlier.
- No general net wealth tax does not mean no asset taxation. ENFIA, real-estate transfer tax, the Special Real Estate Tax for some legal entities, rental tax and inheritance tax can all matter for property owners.
- The 5A, 5B and 5C regimes are conditional elections, not automatic expatriate exemptions. Investment, prior-residence, source-of-income, application and minimum-stay conditions must be checked.
Frequently asked questions
Is Greece a high-tax country?
Greece is a full-rate EU system rather than a zero-tax jurisdiction. The final burden depends on income type, family status, tax residence, social security, property ownership and whether a special new-resident regime applies.
What is the top income tax rate in Greece?
The general 2026 top marginal rate for employment, pension and business income is 44%. Age and dependent-child rules can reduce some lower bands, while rental and investment income follow separate rules.
Does Greece have a wealth tax?
Greece does not have a general net wealth tax in 2026, but it levies ENFIA annually on rights in Greek real estate and can apply additional property taxes or charges.
Is Greece attractive for foreign residents?
It can be, especially for qualifying high-net-worth individuals, foreign pensioners and people moving to Greece for employment or business. Articles 5A, 5B and 5C have different conditions and durations, so eligibility must be tested before moving.