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Income tax in Greece 2026
The 2026 reform made the scale family-based: with three children the EUR 10,000–20,000 band falls from 20% to 9%, and with four children it is 0%.
Age matters too — workers up to 25 pay 0% on their first EUR 20,000, and 26 to 30-year-olds pay just 9% on the second EUR 10,000 of it.
At a glance
- top rate
- 44% above EUR 60,000
- entry band
- 9% on the first EUR 10,000 (0% up to EUR 20,000 if you are under 26)
- tax year basis
- Calendar year
- filing deadline
- 15 July of the following year; tax paid in 8 monthly instalments
- residency basis
- Residents taxed on worldwide income; 183 days in any 12-month period makes you resident
- regime flag
- EUR 100,000 non-dom lump sum, 7% pensioner rate and 50% inbound-worker discount available
Rates
Income tax scale — employment, pensions and business income (2026, no dependent children)
| Taxable income (EUR) | Rate on this band | Note |
|---|---|---|
| 0 – 10,000 | 9% | |
| 10,001 – 20,000 | 20% | 0% up to age 25; 9% at ages 26–30 |
| 20,001 – 30,000 | 26% | |
| 30,001 – 40,000 | 34% | |
| 40,001 – 60,000 | 39% | New band for 2026 — was 44% |
| Over 60,000 | 44% |
Marginal rates apply within each band.
How the middle bands fall with children (2026)
| Dependent children | Rate on EUR 10,001 – 20,000 | Rate on EUR 20,001 – 30,000 |
|---|---|---|
| 0 | 20% | 26% |
| 1 | 18% | 24% |
| 2 | 16% | 22% |
| 3 | 9% | 20% |
| 4 | 0% | 18% (minus 2 points per further child) |
Rental income scale (2026)
| Rental income (EUR) | Rate on this band | Note |
|---|---|---|
| 0 – 12,000 | 15% | |
| 12,001 – 24,000 | 25% | New middle step from 2026 — was 35% |
| 24,001 – 36,000 | 35% | |
| Over 36,000 | 45% |
Marginal rates apply within each band.
Thresholds & allowances
- Employment and pension tax creditEUR 777 – 1,780
EUR 777 with no children, rising to EUR 1,780 at five (plus EUR 220 per further child); shrinks by EUR 20 per EUR 1,000 of income above EUR 12,000
- Termination paymentsFirst EUR 60,000 tax-free
The excess is taxed at 10% on the next EUR 40,000, 20% on the next EUR 50,000 and 30% above EUR 150,000
- Self-employed minimum incomeCapped at EUR 50,000
A presumed minimum taxable income built off the EUR 10,920 annual minimum wage; waived for the first 3 years of activity, then reduced 67% in year 4 and 33% in year 5
- New landlord exemption36 months of rent tax-free
For leases of 3+ years signed from 8 September 2024 through end-2026 on qualifying previously vacant or short-let homes
Residency
Residency trigger
You become Greek tax resident if your permanent home or centre of life interests is in Greece, or once you are present 183 days in any 12-month period — counted from your first day in the country. Stays of up to 365 days purely for tourism or medical reasons do not count.
Non-resident treatment
Non-residents pay Greek tax only on Greek-source income, at the same scale as residents; the family tax credits are reserved for residents of the European Economic Area (EEA) who earn at least 90% of their income in Greece.
Notes
- The special solidarity contribution that once stacked up to 10% on top of the scale is gone — abolished for all income from 2023.
- Business and freelance income runs through the same 9–44% scale as salaries, but without the employment tax credit.
- New businesses get the 9% entry rate halved to 4.5% for their first 3 years, if income stays under EUR 10,000.
- Keeping the tax credit requires paying 30% of your living expenses electronically; any shortfall against that target is taxed at 22%.
- Paying the whole bill by the first instalment earns a discount: 4% if you filed by 30 April, 3% by 15 June, 2% by 15 July.
- Some jobs have their own flat rates — merchant navy officers 15%, junior crew 10%, and athletes 22% on income above EUR 40,000.
FAQ
What is the top income tax rate in Greece?
44%, on income above EUR 60,000. The 2026 reform added a 39% band for EUR 40,001–60,000, which used to be taxed at 44%.
How much less do parents pay?
The EUR 10,001–20,000 band drops from 20% with no children to 18%, 16%, 9% and 0% with one to four; the tax credit also rises from EUR 777 to EUR 1,780 at five children.
What special regimes can new residents use?
Three: a EUR 100,000 annual lump sum covering all foreign income for up to 15 years (requires a EUR 500,000 Greek investment), a 7% flat rate on foreign income for pensioners for 15 years, and a 50% income-tax reduction on employment earnings for 7 years.
When do I file and pay?
File by 15 July of the following year, then pay in 8 equal monthly instalments starting in July; settling everything upfront cuts the bill by 2–4% depending on how early you filed.
Figures: tax year 2026, compiled from public sources. Not tax advice.