Personal Tax in Greece

Overview by
Tax Base For Residents and Non-Residents
Individuals domiciled in Greece are taxed on their worldwide income. Non-residents are subjects to tax on their Greek-source income. Tax exemptions are available for nonresidents from countries that have concluded a Tax treaty with Greece.

Tax Rate

Income tax Progressive rate from 0% to 40%
For the first EUR 12,000 0%
From EUR 12,001 to EUR 30,000 25%
from EUR 30,001 to EUR 75,000 35%
Over EUR 75,001 40%
Allowable Deductions and Tax Credit
- 20% of the rent paid annually by the taxpayer in respect of his principal residence, up to 1100 EUR,
- 20% of the expense incurred for private lessons delivered to the taxpayer and/or his/her spouse and/or their children either at home or in private institutions, including foreign language courses up to 1100 EUR,
- 20% of the interest paid on mortgage-loans or loans guaranteed by means of a mortgage pre-note entered into by the taxpayer for the purpose of purchasing his/her first-ever private residence not exceeding 120 square meters,
- 20% of the total annual amount of medical and hospitalization expenses incurred by the taxpayer for the purpose of his/her own or his/her dependants’ treatment; the overall amount to be allowed cannot, however, exceed 6000 EUR.

For additional information, you can consult the PKF Tax Guide.


Special Expatriate Tax Regime
Individuals not resident in Greece are taxed only on their income derived from a source therein.Foreign tax residents who generate income in Greece are taxed on the basis of the abovementioned progressive tax scale; however, they receive no relief in the first bracket of income, which is taxed at 5%.
Capital Tax Rate
The tax rate on transfer of real estate property: 7%, 9% and the rates increase by 2% when the property is situated in an area covered by a public fire brigade. Capital gain tax: 20%, 10%, 5%, 0%.

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