Greece offers a relatively modern yet complex tax system that affects both residents and foreigners living or investing in the country. Whether you're a salaried employee, entrepreneur, retiree, or digital nomad, understanding the country’s tax rules is essential. In this complete guide, we break down everything you need to know about taxes in Greece, including income tax, tax rates, and how taxation works for foreigners. Stay informed and avoid surprises during tax season in Greece.
How the Tax System in Greece Works
Greece’s tax system is based on both direct and indirect taxation. The main authority responsible for tax collection and enforcement is the Independent Authority for Public Revenue (AADE). Residents are taxed on their worldwide income, while non-residents are only taxed on income sourced in Greece.
The Greek tax system includes:
• Income tax (personal and corporate)
• Value-added tax (VAT)
• Property taxes (ENFIA)
• Capital gains and inheritance taxes
Compared to other EU countries, Greece has a relatively high tax burden, especially for middle to high-income earners. However, recent reforms have introduced incentives for foreigners and returning Greeks.
Thinking of relocate to Greece for work? Read our guide to relocation in Greece.
Income Tax in Greece: What You Need to Know
Greece applies a progressive income tax system for individuals. The more you earn, the higher the percentage you pay. Tax residency plays a crucial role in determining how you are taxed.
Tax brackets for individuals (2025):
• €0 – €10,000: 9%
• €10,001 – €20,000: 22%
• €20,001 – €30,000: 28%
• €30,001 – €40,000: 36%
• €40,001+: 44%
In addition to national income tax, individuals may be subject to a solidarity contribution (depending on income level from your job in Greece).
Tax deductions and credits are available for:
• Medical expenses
• Rent or mortgage
• Dependent children
• Insurance premiums
Tax Rates in Greece: Overview for 2025
Greece applies a variety of tax rates depending on income type, business activity, and residency status.
Key tax rates
• Personal income tax: 9% – 44%
• Corporate tax rate: 22%
• VAT (standard rate): 24%
• Reduced VAT rates: 13%, 6% (for specific goods/services)
• Capital gains tax: 15%
• Dividend tax: 5%
• ENFIA (property tax): Depends on property value and location
Consider using a tax simulator or consulting a professional to estimate your annual obligations.
Tax in Greece for Foreigners: What Expats Should Know
Greece has introduced several attractive tax regimes for foreigners looking to relocate, invest, or retire in the country.
Key expat-friendly tax rules
• Non-Dom Regime (High Net Worth Individuals): Flat tax of €100,000/year on foreign income for up to 15 years.
• Foreign Pensioners Regime: 7% flat tax rate on global pension income for 15 years.
• Digital Nomad Regime: 50% tax reduction on Greek-sourced income for up to 7 years (under conditions).
• Returnee Program: 50% income tax exemption for Greek nationals returning after 7+ years abroad.
To qualify, foreigners must establish tax residency and meet specific criteria.
Read also our relocation checklist before moving to Greece.
Filing Taxes in Greece: Deadlines and Process
Filing taxes in Greece is done online through the Taxisnet platform. All residents (and some non-residents) are required to file annual returns, even if they have zero income.
Key tax deadlines
• Filing period: April – July (exact dates vary each year)
• Payment options: Lump sum or in up to 8 monthly installments
• Penalties: Late filing results in fines and interest charges
Required forms
• E1: Individual income tax return
• E2: Rental income declaration
• E3: Business/professional income return
Keep digital copies of receipts and documentation for at least 5 years, as the tax authority can audit past filings.
To sum up, understanding taxes in Greece is essential whether you're a resident, an expat, or planning to invest in the country. While the system can be complex, there are also opportunities to legally optimize your tax position through deductions, special regimes, and early planning.
For best results, consult a certified tax advisor, especially if you are a foreigner with income from multiple sources.
