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Greece tax guide 2026
Greece pairs a steep-looking 44% top rate with some of Europe's most aggressive relocation deals: a EUR 100,000 flat charge for the wealthy, a 7% rate for foreign pensioners and a 50% income-tax discount for incoming workers. From 2026 the ordinary scale was rebuilt around families — middle-band rates now fall with each dependent child, and workers under 26 pay nothing on their first EUR 20,000.
- Rate range
- 9% – 44% for residents; 0% up to EUR 20,000 if you are under 26
- Key allowance
- Tax credit of EUR 777 – 1,780 on employment and pension income, rising with children
- Tax year
- Calendar year
- Filing deadline
- 15 July of the following year
Taxes covered
- Income tax44%
Progressive 9–44% with no local income taxes and no solidarity surcharge; middle-band rates drop with each dependent child.
- Dividend tax5%
Flat 5% withheld at source and final — one of the lowest dividend rates in the European Union.
- Capital gains tax15%
Flat 15% on securities — and 0% on real estate in practice, because the property gains tax is frozen through 2026.
- Crypto tax15% (proposed)
No dedicated crypto tax is in force yet; a pending bill would charge a flat 15% on gains above a EUR 500 annual exemption.
- Social security13.37%
Employees pay 13.37% of gross salary, capped at EUR 7,761.94 of monthly pay; the self-employed pay fixed monthly amounts instead.
- Inheritance tax1% – 10% close family
Close family pays 0–10% above a EUR 150,000 per-heir allowance; parental gifts are tax-free up to EUR 800,000; unrelated heirs pay up to 40%.
- Withholding tax5% / 15% / 20%
Non-residents: 5% on dividends, 15% on interest (0% on Greek state bonds), 20% on royalties — final in each case, with treaties often lower.
Special regimes
- Non-dom lump sum
EUR 100,000 a year settles Greek tax on all foreign income for up to 15 years — a EUR 500,000 Greek investment is the entry ticket.
- 7% pensioner rate
Foreign retirees who move their residence pay a flat 7% on all foreign income for 15 years.
- 50% inbound worker discount
New residents taking a Greek job or business pay income tax on only half their employment earnings for 7 years.
- Property gains tax freeze
The 15% tax on real estate gains is suspended through 31 December 2026 — selling property costs 0% income tax today.
Recent changes
- 2026-01New family-based income scale: middle bands cut by 2 points, a 39% band added for EUR 40,001–60,000, rates falling per child, and 0% up to EUR 20,000 for under-26s.
- 2026-01Rental income gets a gentler middle step: 25% now applies between EUR 12,001 and EUR 24,000.
- 2026-07A first dedicated crypto tax bill (flat 15% above a EUR 500 annual exemption) is expected before parliament — not yet law.