Greece · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Greece taxes personal income progressively, corporate profits and VAT (FPA), run by the Independent Authority for Public Revenue (AADE). Residents are taxed on worldwide income; special regimes target new residents.
Taxes are administered by the Independent Authority for Public Revenue (AADE). Companies pay corporate income tax, and VAT applies to most goods and services.
- The corporate income tax rate is 22%.
- The standard VAT rate is 24%, with reduced rates of 13% and 6%.
- Filing and payment are handled online through AADE's myAADE platform.
- 1
Determine your residency
You are generally a Greek tax resident if your permanent home or centre of vital interests is in Greece or you spend over 183 days there; residents are taxed on worldwide income.
- 2
Get a tax number (AFM)
Obtain a Greek tax number (AFM) from the tax authority (AADE) and register for the online TAXISnet system.
- 3
Understand the taxes that apply
Identify personal income tax (progressive), business VAT (FPA), and social-security contributions (with an AMKA number).
- 4
Have tax withheld
Employers withhold income tax monthly from salaries.
- 5
File the annual return
File the annual income tax return (E1) through TAXISnet within the yearly filing window.
- 6
Pay, keep records and get advice
Pay in the allowed instalments, keep records, and get advice on the special regimes for new residents.
- Residency determined (permanent home / 183 days)
- Tax number (AFM) + TAXISnet registration
- Applicable taxes identified (personal income tax, VAT/FPA, social security)
- Social-security number (AMKA)
- Monthly withholding
- Annual return (E1) via TAXISnet
- Records kept
- Advice on new-resident regimes
- Independent Authority for Public Revenue (AADE)
Tax and customs authority.
Frequently asked questions
Am I a Greek tax resident?
Generally if your permanent home or centre of interests is in Greece, or you stay over 183 days; residents are taxed on worldwide income.
Are there incentives for new residents?
Greece offers special tax regimes for qualifying new residents (e.g. certain foreign pensioners and high-net-worth individuals); verify eligibility.
What is FPA?
FPA is Greek VAT, applied to most goods and services, with reduced rates in some island regions.
Government portals
- Ministry of Migration and Asylum — Residence permits for non-EU nationals, including the Golden Visa and digital-nomad routes.
- Ministry of National Economy and Finance — Tax policy, the AFM tax number, and the budget framework.
- GEMI Business Portal — The General Commercial Registry — company formation and public company records.
- e-EFKA — Social Security — Social-security registration, contributions for employees and the self-employed, and pensions.