Greece Corporate Income Tax
Detailed corporate income tax rates and rules for Greece in 2026.
Greece levies corporate income tax at 22% (reduced from 24% in 2022 and from 29% in 2019). This rate applies to all corporate entities. Shipping companies benefit from a special tonnage tax regime, which is constitutionally protected. Greece offers R&D incentives including a 200% super deduction for qualifying research expenditures.
Standard Rate
22%
Additional Notes
Tax losses can be carried forward for 5 years. Greece has implemented interest deduction limitations (30% of EBITDA or €3 million), CFC rules, and transfer pricing regulations. Greece offers a patent box regime with a 50% income exemption for qualifying IP. Investment incentives are available under the development law (anaptyxiakós nómos) providing tax reductions, grants, and subsidies for qualifying projects.
How Greece Corporate Tax compares
Greece’s corporate tax rate of 22% is the 114th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
