Greece Tax Overview

Greek tax system at a glance

Greece levies taxes under the Greek Income Tax Code (Law 4172/2013) and the VAT Code (Law 2859/2000), administered by the Independent Authority for Public Revenue (AADE). The figures below are 2025 headline rates for orientation; each is detailed in the topic-specific sections.

• Tax year — Calendar year (1 January – 31 December); no other taxable year permitted for individuals (Greek Income Tax Code (Law 4172/2013))
• Currency — Euro (EUR) (Eurozone membership)
• Tax authority — Independent Authority for Public Revenue (AADE — Ανεξάρτητη Αρχή Δημοσίων Εσόδων) (Law 4389/2016 (establishment of AADE))
• Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Greek-source income (Greek Income Tax Code (Law 4172/2013))
• Top personal income tax rate (employment/pension/business scale) — 44% percent (applies to income over EUR 60,000) (Greek Income Tax Code (Law 4172/2013), as amended)
• Standard corporate income tax rate — 22% percent (Greek Income Tax Code (Law 4172/2013))
• Value Added Tax (VAT / FPA) — Yes — standard rate 24%; Greece operates a VAT system as an EU member state (Greek VAT Code (Law 2859/2000))
• Annual personal income tax return window — Returns filed between 15 March and 15 July of the year following the tax year (Greek Income Tax Code (Law 4172/2013); AADE annual return decision)
• Corporate income tax return deadline — Last working day of the sixth month following the end of the tax year (15 July following year-end for calendar-year companies in 2025) (Greek Income Tax Code (Law 4172/2013))
• Social security body — e-EFKA (Unified Social Security Fund — Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης) (Law 4670/2020 (e-EFKA))