Europe
Greece: tax at a glance
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.
Ways to relocate to Greece
The residency and citizenship routes that lead here, weighed against the tax picture above.
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.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.