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Greece Individual - Taxes on personal income

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In principle, subject to relevant tax treaty provisions, income tax is payable by all individuals earning income in Greece, regardless of citizenship or place of permanent residence. Permanent residents are taxed on their worldwide income in Greece.

Benefits in kind are, in principle, subject to payroll withholding taxes (WHTs). However, as of 1 January 2015 and considering the difficulty in evaluating such benefits at the time of their granting, no employment withholding should be effected thereon, but their value (since such benefits are taxable) shall be added to the employment income of the beneficiaries and be taxed upon the clearance of the annual income tax return filed by the employees.

Personal income tax rates

As of 1 January 2013, income tax depends on the source of the income (e.g. employment, rental) and is calculated according to the following tables.

In addition, on 8 May 2016, the Law 'Unified Social Security System - Reform of insurance and pension system - Income taxation and gaming taxation regulations' has been adopted, introducing important amendments mainly to individual income taxation as well as a fundamental pension reform.

A unified tax scale applicable to employment income, pensions, and business profits is introduced. In particular:

Income tax scale (salaries, pensions, and business profits)
Amount of income (EUR*) Tax rate (%) Corresponding tax (EUR) Total income (EUR) Total tax (EUR)
20,000 22 4,400 20,000 4,400
10,000 29 2,900 30,000 7,300
10,000 37 3,700 40,000 11,000
above 40,000 45      

* euros

Real estate property

New tax rates and broadened tax basis applicable on income derived from real estate are introduced. In particular:

Income tax scale (rental)
Amount of income (EUR) Tax rate (%) Corresponding tax (EUR) Total income (EUR) Total tax (EUR)
12,000 15 1,800 12,000 1,800
23,000 35 8,050 35,000 9,850
above 35,000 45      

Special solidarity contribution

By virtue of the above tax reform, the special solidarity contribution is incorporated in the Income Tax Code and thus its extraordinary character is abolished. Moreover, the contribution will be calculated based on a progressive tax scale and in particular:

Annual income (EUR) Progressive rate (%)
0 to 12,000 0
12,001 to 20,000  2.2
20,001 to 30,000 5.0
30,001 to 40,000 6.5
40,001 to 65,000 7.5
65,001 to 220,000 9.0
above 220,000 10.0


Last Reviewed - 28 June 2019

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