Greece Personal Income Tax Guide 2026 — Φόρος Εισοδήματος (9-44%)

How the Greek Tax System Works

Greek personal income tax — Φόρος Εισοδήματος Φυσικών Προσώπων — is administered by the Ανεξάρτητη Αρχή Δημοσίων Εσόδων (ΑΑΔΕ), the Independent Authority for Public Revenue. Every taxpayer is assigned a Αριθμός Φορολογικού Μητρώου (ΑΦΜ) (tax identification number) and accesses their tax data through the TaxisNet online platform. The tax year is the calendar year (1 January to 31 December). Tax residency is determined by spending more than 183 days in Greece in any 12-month period or having your centre of vital interests in Greece. Residents are taxed on worldwide income; non-residents only on Greek-source income. Greece applies a progressive rate structure with a tax-free threshold of €10,000 for employment and most pension income.

Personal Income Tax Rates 2026

For 2026, Greece applies the following progressive tax brackets to taxable income:

Tax-Free Threshold: €0 to €10,000 — 0%. Income up to €10,000 from employment, pensions, and most business activity is exempt from tax.

Progressive Brackets: (1) €10,001 to €20,000 — 9%. (2) €20,001 to €30,000 — 22%. (3) €30,001 to €40,000 — 28%. (4) €40,001 to €50,000 — 36%. (5) Over €50,000 — 44%. The progressive rate applies only to the portion of income within each bracket. For example, an individual earning €45,000 pays 0% on the first €10,000, 9% on €10,001-€20,000 (€900), 22% on €20,001-€30,000 (€2,200), 28% on €30,001-€40,000 (€2,800), and 36% on €40,001-€45,000 (€1,800). Total tax: €7,700.

Solidarity Contribution (Εισφορά Αλληλεγγύης): A progressive surcharge on total annual income exceeding €12,000. Rates: 0% up to €12,000, 2.2% on €12,001-€20,000, 5% on €20,001-€30,000, 6.5% on €30,001-€40,000, 7.5% on €40,001-€65,000, 9% on €65,001-€220,000, and 10% on amounts exceeding €220,000.

What Counts as Taxable Income: Includes employment income (μισθωτή εργασία), pension income (σύνταξη), self-employment and business income (ατομική επιχείρηση/ελευθέρια επαγγέλματα), rental income (ακίνητη περιουσία), investment income (dividends, interest), and capital gains (υπεραξία μεταβίβασης). Farming income and certain social benefits may be partially exempt.

Tax Deductions and Tax Credits

Greek tax law provides deductions (εκπτώσεις δαπανών) and tax credits (μείωση φόρου) that reduce your overall liability. Most require documented expenses paid via electronic banking or debit/credit card to be recognised.

Tax Credit for Employees and Pensioners: Employees, pensioners, and farmers receive an automatic tax credit that reduces the tax calculated on their income. The credit equals: €777 for income up to €20,000 (maximum credit); for income between €20,001 and €30,000, the credit is reduced by €10 per €1,000 of additional income; above €30,000, the credit is reduced by €20 per €1,000; no credit applies above €40,000. For dependent employees with children, the credit is adjusted upward.

Deductible Expenses (Μείωση Φόρου Δαπανών): Taxpayers must accumulate at least 30% of their real income (minimum €5,000) in electronic spending (credit/debit cards, e-banking) to retain full tax credits. If spending falls short, 22% tax is applied on the unspent difference. This is not a deduction but a condition for maintaining the tax credit.

Medical Expenses: Medical, hospital, and pharmaceutical expenses exceeding 5% of taxable income are fully deductible. Expenses for serious illnesses (chronic conditions, surgery) are deductible from gross income without the 5% floor. Documentation: receipts and medical certificates.

Other Deductions: Rent paid for the main residence (deductible up to €1,000 for single person, adjusted for families), interest on mortgage loans for primary residence (up to €2,500 per year for loans taken before 31/12/2022), tuition fees for private schools (up to €3,000 per child per year), donations to recognised charities (up to 5% of taxable income), insurance premiums for life, health, and accident insurance (deductible up to €1,000 per person), alimony payments (court-ordered), and social security contributions (ΕΦΚΑ).

Tax Residency Rules

An individual is considered a Greek tax resident if they spend more than 183 days in Greece in any 12-month period, or have their habitual abode or centre of vital interests (personal and economic relations) in Greece. Residents are taxable on their worldwide income. Non-residents are taxed only on Greek-source income at the same progressive rates as residents (no flat rate for non-residents).

Non-Dom Regime (Μεταφορά Φορολογικής Κατοικίας): Greece offers an attractive non-dom regime for individuals who transfer their tax residence to Greece. Qualifying individuals (who were not Greek residents for at least 7 of the last 8 years) may opt to pay an annual flat tax of €100,000 on their worldwide income for up to 15 years. This regime is particularly attractive for high-net-worth individuals. Additionally, a 50% income tax exemption applies to employment and business income for new residents who bring their tax residence to Greece, subject to conditions (remaining for at least 2 years, creating at least one job within the first year).

How to File (Δήλωση Φορολογίας Εισοδήματος)

The annual tax return in Greece is the Δήλωση Φορολογίας Εισοδήματος (E1 form), filed electronically through the TaxisNet platform (www.aade.gr). Most taxpayers use the προσυμπληρωμένη δήλωση (pre-filled return), which is pre-populated with data from employers, banks, and other sources.

Filing Period: Tax returns for the previous calendar year are filed between mid-March and mid-July (exact dates announced annually by AADE). For the 2025 tax year (filed in 2026), the expected window is 15 March to 15 July 2026. Extensions are rarely granted except for specific categories.

Tax Payment: The tax liability is settled in 8 equal monthly instalments from July to February of the following year. The first instalment is due by 31 July. Alternatively, taxpayers may pay the full amount by 31 July and receive a 3% discount. Late payment incurs interest at approximately 0.73% per month.

Employer Withholding (Παρακράτηση Φόρου): Employers withhold income tax and social security contributions (ΕΦΚΑ) from each payslip under the Παρακράτηση Φόρου Μισθωτών Υπηρεσιών system. At year-end, the employer provides an Ετήσια Βεβαίωση Αποδοχών (annual certificate of earnings) summarising gross pay, tax withheld, and social contributions. This data is pre-filled in the annual return.

Social Contributions (ΕΦΚΑ)

Greece's social security system is managed by the Ενιαίος Φορέας Κοινωνικής Ασφάλισης (ΕΦΚΑ) — the Unified Social Security Agency. Contributions fund pensions, healthcare, unemployment benefits, and other social benefits.

Employee Contributions: Employees pay approximately 13.87% of gross salary, broken down as: 6.67% for main pension (Κλάδος Κύριας Σύνταξης), 3.46% for health (Κλάδος Υγείας), 3.25% for auxiliary pension (Επικουρική Σύνταξη), 0% for unemployment (employer pays), and 0.49% for other funds (ΟΑΕΔ, ΟΕΚ, ΟΕΕ).

Employer Contributions: Employers pay approximately 22.29% of gross salary, including: 10.33% for main pension, 4.65% for health, 3.25% for auxiliary pension, 3.17% for unemployment (ΟΑΕΔ), 0.61% for occupational risk (Επικουρικό Κεφάλαιο), and smaller amounts for other funds.

Self-Employed Contributions: Self-employed individuals and freelancers (ελεύθεροι επαγγελματίες) pay contributions based on the τεκμαρτό εισόδημα (imputed income) at rates of approximately 13.87% to 22.29% on their declared income, with minimum monthly thresholds.

FAQs

Do non-residents pay Greek income tax?

Yes. Non-residents pay Greek personal income tax only on Greek-source income at the same progressive rates as residents. There is no flat rate for non-residents. Greek-source income includes employment income for work performed in Greece, rental income from Greek property, and Greek pension income. Tax treaties may reduce or eliminate Greek taxation on certain income types. Non-residents are not subject to the solidarity contribution.

What is the tax on dividends and interest?

Dividends received by Greek residents are subject to a 5% final withholding tax (withheld at source — no further tax due). Interest on Greek bank deposits and government bonds is subject to 15% final withholding tax. These are substitute taxes — the amounts are not included in the progressive income tax return. For non-residents, dividend withholding is 5% (reduced under treaties) and interest withholding is 15%.

What happens if I don't file?

Failure to file a tax return results in significant penalties: a late-filing penalty of €100 to €500 depending on the nature of the omission, interest at approximately 0.73% per month on the tax due, and potential criminal charges for tax evasion exceeding €100,000. AADE can also impose asset seizures and bank account freezes for persistent non-compliance.