Taxes in Greece: Tax Rates, Residency Rules & Special Regimes (2026)

Last updated: June 25, 2026. This guide is general relocation planning information, not tax advice. Greek tax treatment depends on residence status, income type, treaty position, family facts, and filing history. Confirm your position with a qualified Greek tax adviser before filing or moving assets.

2026 Greece tax snapshot for foreign residents

For most people moving to Greece, the first tax question is residence. Greek tax residents are generally taxed on worldwide income. Non-residents are generally taxed only on Greek-source income. Greece also has special regimes for some new residents, including foreign pensioners, relocated employees and business owners, and high-net-worth individuals.

Source note: the snapshot above is cross-checked against AADE tax residence, AADE tax incentives, PwC personal income tax, PwC other taxes, and PwC tax administration.

How Greece decides tax residence

Greek tax residence is not just a simple calendar-year tourist-count test. The annual tax period is the calendar year, but residence for individuals can be based on where a person has a permanent home, habitual abode, centre of vital interests, or physical presence in Greece for more than 183 days in any 12-month period. Double tax treaties can then apply tie-breaker rules where two countries both claim residence.

Planning note: Arriving after 2 July does not automatically keep you outside Greek tax residence. If your Greek presence exceeds the 183-day threshold in a rolling 12-month period, or your centre of vital interests moves to Greece, you need advice before assuming the first Greek year is outside scope.

Which regime fits your relocation profile?

Before you move: six tax decisions to settle

Use this section before signing a lease, changing employer structure, buying property, or transferring tax residence. The right answer usually depends on the order of events, not only the headline tax rate.

Special tax regimes for new residents

Greece has several alternative taxation regimes, but they are narrow. Start with whether your facts fit the eligibility conditions, application deadline, income source, and annual compliance rules.

Article 5C deadline table

Article 5C is often described too loosely. The deadline depends on when the Greek employment or business activity starts.

Source note: special-regime eligibility and deadlines should be checked against AADE tax incentives and PwC incentives before relying on a filing date or exemption.

Greek income tax rates for 2026

Greece taxes employment income, pensions, and business income through progressive brackets. The rates below are the headline personal income tax rates; final liability can be affected by deductions, tax reductions, withholding, social security, treaty relief, and special regimes.

Simple bracket example

A person with €50,000 of taxable income does not pay 39% on the full amount. The first €10,000 is taxed at 9%, the next €10,000 at 20%, the next €10,000 at 26%, the next €10,000 at 34%, and the final €10,000 at 39%. That produces €12,800 of tax before any personal reductions, withholding credits, special regimes, or treaty relief.

Rental income tax in Greece

Greek rental income is taxed on a separate progressive scale. This matters for Golden Visa property buyers, landlords with one Greek apartment, and non-residents who keep a Greek rental property.

Social security contributions

Greek payroll cost includes social security contributions as well as income tax. PwC reports the standard employee contribution at 13.37% and employer contribution at 21.79%, for a 35.16% total. The EFKA monthly contribution cap is €7,761.94 from 1 January 2026.

Property taxes for buyers and owners

Greece taxes property at purchase, during ownership, and sometimes on sale. The treatment depends on whether the property is new or resale, the owner's total Greek real estate value, and the status of capital gains tax at the time of sale.

Capital gains and investment income tax

Greece taxes investment income through flat rates that sit outside the progressive scale used for salaries and pensions. Capital gains on securities, dividends, interest, and royalties each have their own rate, and a separate rule governs gains on the sale of real estate.

These are flat rates, separate from the progressive income tax scale. For cross-border investors, tax treaties and EU directives often reduce the withholding rate below the domestic figure, so confirm the rate that applies to your country of residence before relying on it.

Inheritance and gift tax in Greece

Greece taxes inheritances, gifts, and parental provisions under the Property Tax Code (Law 5219/2025), which replaced the older Law 2961/2001 in July 2025 while keeping the same rates. The rate depends on how closely the recipient is related to the deceased or donor, sorted into three categories. Each category has a tax-free amount and progressive bands above it.

Parental gifts and gifts of any asset to a Category A relative carry a one-time tax-free allowance of €800,000, after which a flat 10% applies (Law 5219/2025 art. 98). Cash gifts to close relatives qualify for the same €800,000 allowance only when the money moves through a financial institution; cash handed over directly does not qualify. A separate relief gives a surviving spouse and minor children a €400,000 per-person tax-free amount on death, with the spouse's relief conditional on at least five years of marriage.

VAT rates in Greece

Filing deadlines and payment planning

Greek tax returns are submitted electronically. New residents usually need a Greek tax registration number (AFM), access credentials, and a practical filing process before the return window opens.

Source note: filing windows, instalments and advance-tax mechanics should be checked against PwC tax administration and the taxpayer's myAADE account, because practical filing mechanics can change from year to year.

Double taxation and foreign tax credits

If you become Greek tax resident, Greece generally taxes worldwide income, but foreign tax relief and treaty rules can reduce or allocate taxing rights. PwC notes that foreign tax paid can be deductible from Greek tax only where conditions are met, including filing as a Greek tax resident, providing original supporting documentation such as foreign tax returns and payment notices with Apostille and official Greek translation, and showing that the foreign country had the right to tax the income.

Documents to prepare before the first Greek filing

Most tax delays come from missing source-country evidence, translated documents, or unclear timing. Build the file before the filing window, especially if the move year includes two countries, a property purchase, or a special-regime application.

Source note: the foreign-tax-relief documentation point is based on PwC foreign tax relief; filing mechanics and instalments should be cross-checked against PwC tax administration.

Short planning examples

Retiree moving with foreign pension and investment income

Test the 7% pensioner regime before the move year. The useful questions are whether the pension entitlement and prior non-residence conditions are met, whether the source country has the required cooperation agreement, how the 7% regime interacts with the treaty, and whether the July payment rule creates a cash-flow issue.

Employee starting with a Greek company in June

Article 5C timing can be favourable when qualifying work starts by 2 July and the application is made by the end of that year. Check the file before the start date where possible, because employer structure, prior tax residence, and the two-year stay declaration all matter.

Founder invoicing clients after relocating

A founder should model income tax, Article 5C eligibility, VAT, EFKA, and the 55% advance tax payment together. A low first-year income-tax estimate can still create a surprise if prepayment and social security are ignored.

Golden Visa property buyer planning rental income

Run the rental income bands, ENFIA, management costs, and transfer tax before relying on a gross yield. A high-value property can also bring additional ENFIA considerations, and non-resident owners can still have Greek filing obligations.

How Movingto can help

Movingto can help you plan the relocation timeline, organise the document list, identify the cross-border questions to raise, and coordinate with qualified Greek tax professionals where appropriate. Movingto does not file Greek tax returns or provide tax advice. The adviser should confirm residence, elections, treaty treatment, filing positions and numbers before anything is submitted or paid.