Greece

Solidarity contribution

As of 1 January 2023, the special solidarity contribution on individual income is abolished, following gradual exemptions of certain types of income from 2020 onwards. It was first imposed in 2010 as a temporary levy with an extraordinary character on income exceeding 12,000 euros (EUR), while it became permanent after year 2016 by its incorporation into the Greek Income Tax Code (ITC).  

The contribution was calculated based on a progressive tax scale ranging from 2.2% to 10%.