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Withholding tax in Greece 2026
Greek withholding is final for most passive income: 5% on dividends, 15% on interest and 20% on royalties leave nothing more to file.
Interest on Greek state bonds and certain listed corporate bonds paid to non-resident individuals is exempt entirely.
At a glance
- top rate
- 20% (royalties; professional fees)
- entry band
- 0% on Greek state-bond interest for non-residents
- tax year basis
- Taken when the payment is made
- filing deadline
- Final withholding usually ends the matter
- residency basis
- Greek-source payments to non-residents
- regime flag
- Treaty residents: exempt on Greek share gains with proof of residence
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% | Gross | Dividends — final |
| 15% | Gross | Interest — final; 0% on Greek state bonds and certain listed corporate bonds |
| 20% | Gross | Royalties — final |
| 9% – 44% scale | Salary | Employment income for work performed in Greece, withheld by the employer |
| 20% | Gross | Professional and freelance fees over EUR 300 per payment — on account, not final |
| 15% | Gain | Sales of shares in Greek companies — exempt for treaty residents who file proof of residence |
Thresholds & allowances
- Fee withholding triggerEUR 300 per payment
State bodies and businesses withhold 20% on larger payments to self-employed professionals
- Termination paymentsFirst EUR 60,000 exempt
Then 10% / 20% / 30% by slice — taxable even if you have already left Greece
Residency
Residency trigger
You are non-resident for a year if Greece is not your permanent home or centre of life interests and you stay under 183 days in any 12-month period.
Non-resident treatment
Employment income is taxed on the residents' scale, but the family credits are reserved for European Economic Area (EEA) residents earning at least 90% of their income in Greece; where a final withholding applies and is properly taken, no Greek return is needed.
Notes
- Greek pensions paid to non-residents remain taxable in Greece, subject to any treaty.
- Share-gain returns must be filed before the transfer completes — treaty residents attach proof of residence to claim their exemption.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — are due to apply from 2030; Greece has not yet written them into national law.
FAQ
What does Greece withhold on payments to non-residents?
5% on dividends, 15% on interest and 20% on royalties, all final; interest on Greek state bonds is 0% for non-residents.
Do non-residents pay tax on Greek share gains?
In principle 15%, but residents of Greece's tax-treaty partners are exempt if they file proof of residence with the Greek authorities before the transfer.
Figures: tax year 2026, compiled from public sources. Not tax advice.