Europe
Greece tax rates 2026
This is a residence-based system, with the top personal income tax rate reaching 44% after the 2026 reform. Three incentives make it stand out: a EUR 100k non-dom flat tax, a 7% flat rate for foreign pensioners, and a 50% reduction for relocating workers.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 44%Rates are progressive, from 9–44%, with the top rate kicking in from EUR 60k after the mid-band cuts under Law 5246/2025. |
|---|---|
| Corporate income | 22% |
| Capital gains | 15%, applied to real estate and securities. |
| VAT / FPA (ΦΠΑ) | 24% |
| Dividends (WHT) | 5% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 20% |
| Social security (employee) | ~13.87% |
| Social security (employer) | ~21.79% |
| Wealth tax | None. Instead, there is the ENFIA, a recurrent property tax. |
| Inheritance / estate | 1–10% for close family, known as Category A, rising to as much as 40% for unrelated heirs. |
| Property tax | The ENFIA, an annual property tax based on value. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Article 5A offers a flat tax of EUR 100,000 on all foreign income, for 15 years. Article 5B offers foreign pensioners a flat 7% tax, also for 15 years. Article 5C exempts 50% of Greek employment or business income, for 7 years.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Greece
The residency and citizenship routes that lead here, weighed against the tax picture above.