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Dividend tax in Greece 2026
Dividends are taxed at a flat 5% withheld at source, and that settles the bill in full — they never push you up the ordinary 9–44% scale.
The rate was halved from 10% in 2020 and applies to Greek and foreign dividends alike.
At a glance
- top rate
- 5% flat, final
- entry band
- 5% from the first euro
- tax year basis
- Calendar year
- filing deadline
- Withheld at source; foreign dividends kept abroad are self-declared
- residency basis
- Residents pay 5% on worldwide dividends
- regime flag
- Rate cut from 10% to 5% on 1 January 2020
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% | Gross | Dividends and other profit distributions — withheld, final |
| 5% | Gross | Foreign dividends of residents — withheld by a Greek intermediary, or self-declared |
| 15% | Gross | Interest (Greek state bond and treasury bill interest is exempt) — final |
| 20% | Gross | Royalties — final |
Residency
Residency trigger
Residents owe the flat 5% on dividends from anywhere in the world; if no Greek bank or broker handles a foreign payment, you declare it and pay within a month of the month of receipt.
Non-resident treatment
Non-residents face the same 5% withholding on Greek dividends, which is final; a tax treaty can reduce it further.
Notes
- The 5% is genuinely final — no further income tax and no surcharges follow, whatever your other income.
- Foreign withholding tax on the same dividend is credited against the Greek 5%, but never refunded beyond it.
- Interest sits at its own final 15% (with a 5% rate for certain European Union corporate bonds held by residents), and royalties at a final 20%.
- Bond interest from the Greek state and treasury bills is exempt for individuals.
FAQ
How are dividends taxed in Greece?
At a flat, final 5% withheld at source — cut from 10% in 2020, and among the lowest rates in the European Union.
Do I pay Greek tax on foreign dividends?
Yes, the same 5%, with a credit for any foreign withholding up to the Greek charge; dividends received and kept abroad must be declared and the 5% paid within a month of the month you receive them.
Figures: tax year 2026, compiled from public sources. Not tax advice.