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Individual - Taxes on personal income
Last reviewed - 21 July 2025In 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.
Personal income tax (PIT) rates
Income tax depends on the source of the income (e.g. employment, rental) and is calculated accordingly.
The general tax scale applying to employment income, pensions, and business profits is illustrated below. It is to be noted that based on the provisions of Law 5246/2025, lower tax scales apply according to the number of children and the age of the individual (younger than 30 years old).
| Income tax scale (salaries, pensions, and business profits) | ||||
| Amount of income (EUR*) | Tax rate (%) | Corresponding tax (EUR) | Total income (EUR) | Total tax (EUR) |
| First 10,000 | 9 | 900 | 10,000 | 900 |
| Next 10,000 | 20 | 2,000 | 20,000 | 2,900 |
| Next 10,000 | 26 | 2,600 | 30,000 | 5,500 |
| Next 10,000 | 34 | 3,400 | 40,000 | 9,500 |
| Next 20,000 | 39 | 7,800 | 60,000 | 16,700 |
| Above 60,000 | 44 | |||
* euros
Real estate property
From tax year 2026 onwards, the tax scale applicable on income derived from real estate is illustrated below:
| Income tax scale (rental) | ||||
| Amount of income (EUR) | Tax rate (%) | Corresponding tax (EUR) | Total income (EUR) | Total tax (EUR) |
| First 12,000 | 15 | 1,800 | 12,000 | 1,800 |
| Next 12,000 | 25 | 3,000 | 24,000 | 4,800 |
| Next 12,000 | 35 | 4,200 | 36,000 | 9,000 |
| Above | 45 | |||
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