Greece taxxi korporattivi

Greece taxes company profit at 22% and dividends at 5%. VAT is 24%, and there is no registration threshold - you register before trading. Personal income tax was reformed for 2026 with lower middle-band rates. Real-time e-books (myDATA) are mandatory. Filing runs through the AADE tax authority.

Munita EUR (€)Sena fiskali Calendar year (or chosen financial year)UE stat membruL-aħħar reviżjoni 2026-07-12

22%
Corporate income tax
Flat rate
24%
VAT standard rate
Reduced: 13% and 6%
9–44%
Income tax
Six brackets (2026 reform)
5%
Dividend tax
Residents & non-residents
~21.8%
Social - employer
Employee ~13.4%
Mandatory
e-books (myDATA)
Real-time reporting

Company forms & registration

A company is entered in the General Commercial Register (GEMI); beneficial owners are recorded in the central UBO register.

Main legal forms	IKE (private company), EPE (limited liability), AE (société anonyme)^[3][7]The IKE is the default modern choice for most businesses.
Minimum share capital	IKE: €1; AE: €25,000^[3][7]
Registers a new employer meets	GEMI (incorporation, UBO) → AADE (tax, VAT) → EFKA (social security) → ERGANI (labour)^[7][4]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Electronic books (myDATA)	Revenue and expense data reported to AADE^[5]All businesses transmit invoice and accounting data to the myDATA platform, increasingly in real time.
New employees to ERGANI	Register before the employee starts work^[6]
Beneficial owners	A person controlling more than 25%, in the central register^[7]
Document retention	5 years (longer in some cases)^[4]

Corporate income tax

Rate	22%^[1][4]A flat rate on taxable profit.
Return & advance	Return by the last working day of June; 80% advance^[4]Payable in instalments. An 80% advance on next year’s tax is assessed (100% for banks).

Withholding taxes & dividends

Dividends	5%^[1][4]To residents and non-residents. EU parent-subsidiary exemption to 0% for a ≥10% holding held two years.
Interest (non-residents)	15%^[1]
Royalties (non-residents)	20%^[1]0% between associated EU companies under the directives.

VAT (ΦΠΑ)

Standard rate	24%^[2][5]
Reduced rates	13% and 6%^[2][5]13%: food, water, some services. 6%: medicines, books, theatre, electricity. Reduced rates on certain islands. 0% for exports and intra-EU supplies.
Registration threshold	None - register before trading^[5]
VAT return	Monthly or quarterly by the last day of the following month^[5]Monthly for double-entry books, quarterly for single-entry.

Payroll: income tax & social security

Income tax is progressive over six bands (reformed for 2026); social security (EFKA) is shared between employer and employee.

Income tax	9 / 20 / 26 / 34 / 39 / 44%^[1][6]2026 bands: 9% to €10,000, 20% to €20,000, 26% to €30,000, 34% to €40,000, 39% to €60,000, 44% above. Middle rates were cut in the 2026 reform.
Age & family reliefs (2026)	0% under 25; 9% ages 26–30^[1][6]Under the 2026 reform, individuals under 25 pay 0% income tax on income up to €20,000, and those aged 26–30 pay 9% up to €20,000; the scale is also reduced per dependent child, reaching 0% for families with four or more children.
Employer social security (EFKA)	~21.8% of gross^[6]
Employee social security (EFKA)	~13.4% of gross^[6]
Minimum wage	~€880/month × 14 payments^[6]Set by government decision and reviewed annually; paid across 14 salaries a year.

Other taxes companies meet

Property tax (ENFIA)	Annual tax on real estate owned^[4]
Digital transaction fee	Replaced the old stamp duty from 2024^[4]
Business levy (telos epitidevmatos)	Being phased out^[4]

Accounting & financial statements

Accounting standards	Greek Accounting Standards or IFRS^[4]
Financial statements	Published via GEMI^[7]
Statutory audit	Larger companies exceeding size thresholds^[7]

Formoli u preżentazzjonijiet

Kull rikors u rapport rikorrenti li kumpanija tipika tittratta magħhom, x'iqanqluhom, u fejn muru. Il-preżentazzjonijiet fil-ħin tar-reġistrazzjoni u dawk ta' darba huma mmarkati bħala “kull avveniment”.

Formola	X'inhu	Min jippreżenta	Frekwenza	Skadenza	Ippreżentat lil
`Ν`	Corporate income tax return^[4]	Companies	annwali	Last working day of June	AADEAADE
`VAT return`	VAT return^[5]	VAT-registered persons	ta' kull xahar	Last day of the following month	AADEAADE
`myDATA`	Electronic books^[5]	All businesses	kull avveniment	On issue / near real time	AADEmyDATA
`APD`	Social security contribution return^[6]	All employers	ta' kull xahar	Last day of the following month	EFKAEFKA

Kalendarju tal-konformità

L-istess preżentazzjonijiet miġburin skont ir-ritmu - x'jirrikorri meta.

ta' kull xahar

VAT returnLast day of the following month
APDLast day of the following month

annwali

ΝLast working day of June

kull avveniment

myDATAOn issue / near real time

Sorsi

Referenzi numerati ċitati ma' dan il-profil kollu. Il-liġijiet jorbtu ma' testi konsolidati fir-reġistru uffiċjali.

Income Tax Code (Law 4172/2013)AADE · liġi
VAT Code (Law 2859/2000)AADE · liġi
Company law (Laws 4548/2018 & 4072/2012)National Printing House · liġi
Corporate income tax - guidanceAADE · awtorità
VAT & myDATA - guidanceAADE · awtorità
Payroll - income tax & EFKAAADE / EFKA · awtorità
General Commercial Register & beneficial ownersGEMI · reġistru

Din il-gwida hija informazzjoni ġenerali, mhux parir fiskali jew legali. Ir-rati u l-iskadenzi jinbidlu - dejjem ivverifika mal-liġijiet marbuta u s-sorsi uffiċjali, jew staqsi lil konsulent liċenzjat, qabel ma taġixxi.