Greece has a general CIT rate of 22%, with capital gains also subject to this rate unless exempted. CIT payments are due in equal installments over six months, with the final payment due in December. The CIT return must be filed by the last day of the sixth month after the end of the tax year. The general VAT rate is 24%. Non-residents are subject to a withholding tax of 5% on dividends, 15% on interest, and 20% on royalties, while residents are subject to the same rates. The jurisdiction does not provide information on composite effective average and marginal tax rates.
Greece Tax Brief
Time of Update 4/04/2026
Greece Corporate Income Tax (CIT)
General CIT Rate:
22
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Greece Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Greece Value-Added Tax (VAT)
General VAT Rate:
24
Learn More
Greece Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Greece Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
20.07%
Additional info
Quick Navigation
TKEG Expat Greece Corporate Tax Guide
Greece Corporate Income Tax (CIT)
Greece Personal Income Tax (PIT)
Greece Capital Gains Tax (CGT)
Greece Value-Added Tax (VAT)
Greece Stamp Taxes
1.
Greece Corporate Income Tax (CIT)
Corporate Income Tax (CIT) in Greece is levied at a flat rate of 22%, which is applicable to the net income earned by companies during the tax year. Companies are required to submit their CIT returns no later than the last day of the sixth month following the end of their tax year, providing sufficient time for businesses to assess their final financial results. Payments of the corporate tax liability are made in instalments, with the final payment usually due in December, assuming the fiscal year ends on 31 December. This allows companies to spread the financial burden throughout the year, with six equal monthly instalments. This structure supports businesses in managing their cash flow, especially those with significant liabilities.
References
https://taxsummaries.pwc.com/greece/corporate/other-taxes
2.
Greece Personal Income Tax (PIT)
In Greece, Personal Income Tax (PIT) operates on a progressive scale, with a marginal tax rate of 44%, depending on an individual’s income bracket. Taxpayers are required to submit their annual PIT returns by 30 June of the following year. This ensures that individuals have ample time to accurately report their earnings, deductions, and liabilities. While no specific final payment date (NP) is given, personal income taxes are typically paid in three instalments, due by the end of July, September, and November. These staggered payments offer taxpayers some flexibility in managing their personal finances and tax obligations, easing the burden of a one-time payment. For individuals with other income types, additional prepayments or withholdings may also apply depending on their financial situation.
References
https://taxsummaries.pwc.com/greece/corporate/other-taxes
3.
Greece Capital Gains Tax (CGT)
In Greece, capital gains tax (CGT) is applied to the profits arising from the sale or transfer of assets, including shares and property. Corporate capital gains are generally taxed at the standard CIT rate of 22%, unless the participation exemption applies, which can reduce or eliminate the tax burden in certain cases where the sale of shares meets specific conditions. For individuals, capital gains are taxed at a rate of 15%, which applies to gains realized from the sale of real estate, securities, and other financial assets. This system ensures that both corporate entities and individuals contribute to the tax system when they realize significant profits from asset transfers, encouraging proper reporting and reducing tax avoidance.
References
https://taxsummaries.pwc.com/greece/corporate/other-taxes
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