Source-cited draft: tax overview for Greece (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Legal framework and administration
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 individualsGreek Income Tax Code (Law 4172/2013), https://taxsummaries.pwc.com/greece/individual/tax-administration
Currency
Euro (EUR)
Tax authority
Independent Authority for Public Revenue (AADE — Ανεξάρτητη Αρχή Δημοσίων Εσόδων)Law 4389/2016 (establishment of AADE), https://www.aade.gr/en
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed only on Greek-source incomeGreek Income Tax Code (Law 4172/2013), https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income
Top personal income tax rate (employment/pension/business scale)
44Greek Income Tax Code (Law 4172/2013), as amended, https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income
Standard corporate income tax rate
22Greek Income Tax Code (Law 4172/2013), https://taxsummaries.pwc.com/greece/corporate/taxes-on-corporate-income
Value Added Tax (VAT / FPA) standard rate
24Greek VAT Code (Law 2859/2000), https://www.avalara.com/us/en/vatlive/country-guides/europe/greece/greek-vat-rates.html
Annual personal income tax return window
Returns filed between 15 March and 15 July of the year following the tax yearGreek Income Tax Code (Law 4172/2013); AADE annual return decision, https://taxsummaries.pwc.com/greece/individual/tax-administration
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), https://taxsummaries.pwc.com/greece/corporate/tax-administration
Social security body
e-EFKA (Unified Social Security Fund — Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης)Law 4670/2020 (e-EFKA), https://ypergasias.gov.gr/en/social-security/insured-persons/insurance-contributions/
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