How income tax works in Greece
Greek tax residents are generally taxed on income from Greece and abroad. Non-residents are generally taxed only on Greek-source income, subject to the applicable double-tax treaty and residence-certificate formalities.
For tax year 2026, employment, pension and individual business income uses a progressive scale of 9% on the first EUR 10,000, 20% to EUR 20,000, 26% to EUR 30,000, 34% to EUR 40,000, 39% to EUR 60,000 and 44% above EUR 60,000.
Employees and pensioners can receive a tax reduction that starts at EUR 777 without dependent children and increases with children. The tax bands can also be lower for young people and larger families under the 2026 rules; business profits do not receive the employment tax reduction.
Rental income is taxed separately at 15% up to EUR 12,000, 25% from EUR 12,001 to EUR 24,000, 35% from EUR 24,001 to EUR 36,000 and 45% above EUR 36,000. Furnished short-term rentals of up to two properties can remain rental income when no services other than bed linen are provided.
Greece also uses presumptive-income rules. Individual businesses can be assigned a minimum imputed net income, generally capped at EUR 50,000, based on factors such as minimum wage, payroll and turnover.
Qualifying newcomers can consider Article 5A, 5B or 5C. The HNWI regime charges EUR 100,000 annually on foreign income for up to 15 years, the foreign-pension regime charges 7% on foreign income for up to 15 years, and the inbound-worker regime exempts 50% of qualifying Greek employment or business income for seven years.
Income tax brackets in Greece
| Bracket | Rate | Notes |
|---|---|---|
| Up to EUR 10,000 | 9% | |
| EUR 10,001 to EUR 20,000 | 20% | |
| EUR 20,001 to EUR 30,000 | 26% | |
| EUR 30,001 to EUR 40,000 | 34% | |
| EUR 40,001 to EUR 60,000 | 39% | |
| Above EUR 60,000 | 44% | Rates in lower bands can be reduced for age and dependent-child categories |
Tax rates at a glance
- First income band
- 9%EUR 0 - 10,000
- General top rate
- 44%
- Rental income
- 15% - 45%
- Dividends
- 5%
- Interest
- 15%
- Royalties
- 20%
- Electronic-payment shortfall
- 22%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsRetireesContractorsDigital nomads
Watch out for
- The 2026 scale is not the whole calculation. Employment tax reductions depend on children and income, while self-employed profits do not receive the same reduction.
- A self-employed person can be taxed on presumptive income even when declared profit is lower. The calculation is rebuttable only under statutory conditions and evidence.
- Individuals generally need electronic payments equal to 30% of relevant actual income, up to EUR 20,000 of required spending. A shortfall can increase the tax bill at 22%.
- Residence planning needs more than a day count. Greece can look to a permanent home, habitual abode or centre of vital interests, and treaty tie-breakers can change the outcome.
- The special regimes are time-limited and conditional. Article 5A involves a EUR 500,000 investment, Article 5B requires a qualifying foreign pension and Article 5C requires qualifying Greek employment or business activity.
Frequently asked questions
Do expats pay income tax in Greece?
Greek tax residents generally pay tax on worldwide income, while non-residents generally pay Greek tax on Greek-source income. A treaty can change the result, but residence documentation and filing formalities still matter.
What are the 2026 income tax brackets in Greece?
The general scale is 9% to EUR 10,000, 20% to EUR 20,000, 26% to EUR 30,000, 34% to EUR 40,000, 39% to EUR 60,000 and 44% above EUR 60,000. Age and dependent children can reduce some bands.
How is rental income taxed in Greece?
From tax year 2026, rental income is taxed at 15% up to EUR 12,000, 25% to EUR 24,000, 35% to EUR 36,000 and 45% above EUR 36,000. Short-term rental activity can become business income when services or three or more properties are involved.
What is the Greek Beckham-style tax regime?
Greece has separate Articles 5A, 5B and 5C regimes rather than one Beckham regime. They cover qualifying high-net-worth individuals, foreign pensioners, and people moving to Greece for employment or business.