Greece

The significant developments in the taxation of individuals in Greece during the past year are the following:

• Law 5246/2025 introduced significant changes to the income taxation of individuals. The new provisions enter into force on 1 January 2026 and provide for substantial reductions in tax burdens.
• Law 5219/2025 introduced a new Property Tax Code that consolidates previously scattered real estate tax laws into a unified framework, modernising provisions and simplifying compliance, while it also establishes new inheritance rules and taxation.