Greece Corporate Income Tax

Corporate tax rates and tax base

Resident companies are taxed on worldwide profits; non-resident companies on Greek-source profits, including those of a Greek permanent establishment. The standard rate for 2025 is 22%.

• Standard corporate income tax rate — 22% percent (Greek Income Tax Code (Law 4172/2013))
• Credit institutions / financial entities rate — 29% percent (for credit institutions taxed under sector-specific provisions) (Greek Income Tax Code (Law 4172/2013))
• Tax base — Accounting profit adjusted for tax (non-deductible expenses, tax depreciation, etc.); residents taxed on worldwide income, non-residents on Greek-source income (Greek Income Tax Code (Law 4172/2013))
• Corporate tax residence — A company is Greek tax resident if incorporated in Greece, has its registered seat in Greece, or its place of effective management is in Greece (Greek Income Tax Code (Law 4172/2013))
• Advance corporate tax prepayment — 80% percent (of current-year corporate tax is prepaid with the annual return (approx — confirm rate for 2025)) (Greek Income Tax Code (Law 4172/2013))

Withholding taxes on outbound payments

Domestic withholding tax rates apply to dividends, interest and royalties, subject to reduction under EU directives or applicable double tax treaties.

• Withholding tax on dividends — 5% percent (may be reduced to 0% under EU Parent-Subsidiary Directive or treaty) (Greek Income Tax Code (Law 4172/2013))
• Withholding tax on interest — 15% percent (reducible under EU Interest-Royalties Directive or treaty) (Greek Income Tax Code (Law 4172/2013))
• Withholding tax on royalties — 20% percent (reducible under EU Interest-Royalties Directive or treaty) (Greek Income Tax Code (Law 4172/2013))
• Withholding tax on management/consultancy fees and technical services — 20% percent (paid to certain non-residents / domestic recipients per the Code (approx scope — confirm applicable category)) (Greek Income Tax Code (Law 4172/2013))

Corporate filing and payment deadlines

Corporate income tax returns are filed electronically via AADE. Tax is generally paid in installments after filing.

• Corporate income tax return deadline — Last working day of the sixth month after the tax year-end (15 July 2026 for FY2025 calendar-year companies, per AADE) (Greek Income Tax Code (Law 4172/2013); AADE filing decision)
• First tax installment — Due by the last working day of the month following the filing deadline (31 July 2026 for FY2025) (AADE corporate income tax return decision)
• Number of installments — Up to 8 equal monthly installments, the last due by the last working day of the seventh month following the first (approx — confirm count for FY2025) (AADE corporate income tax return decision)