Greece Tax Overview

Greek tax system at a glance

• 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 individuals (Greek Income Tax Code (Law 4172/2013), https://taxsummaries.pwc.com/greece/individual/tax-administration)
• Currency — Euro (EUR) (Eurozone membership)
• 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 income (Greek 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) — 44 percent (applies to income over EUR 60,000) (Greek Income Tax Code (Law 4172/2013), as amended, https://taxsummaries.pwc.com/greece/individual/taxes-on-personal-income)
• Standard corporate income tax rate — 22 percent (Greek Income Tax Code (Law 4172/2013), https://taxsummaries.pwc.com/greece/corporate/taxes-on-corporate-income)
• Value Added Tax (VAT / FPA) standard rate — 24 percent (Greece operates a VAT system as an EU member state) (Greek 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 year (Greek 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/)