Greece: tax at a glance

The taxes

Personal income (top)

44%

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

Special regime

Non-doms can pay a flat EUR 100k on foreign income with a EUR 500k investment. There is also a 7% pensioner regime and a 50% reduction for expats and digital nomads. All three are often paired with the Golden Visa.

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.