Greece Personal Income Tax
Detailed personal income tax rates and rules for Greece in 2026.
Greece applies progressive income tax (fóros eisodímatos) with five brackets from 9% to 44%. A tax reduction of €777 applies for income up to €12,000 (phased out for higher incomes with dependents). Self-employed and business income is also taxed progressively but under a separate scale with rates from 9% to 44%, with different bracket thresholds. Greece has reduced the solidarity contribution (eisforá allilengyíis) which previously added 2.2-10% to income tax.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €10K | 9% |
| €10K – €20K | 22% |
| €20K – €30K | 28% |
| €30K – €40K | 36% |
| €40K+ | 44% |
Filing Deadline
June 30 of the following year (extended to July in recent years)
Residency Rule
An individual is a Greek tax resident if their permanent or principal home is in Greece, their habitual abode is in Greece, or their center of vital interests is in Greece (183-day rule also applies). Residents are taxed on worldwide income.
Additional Notes
Greece offers a 50% income tax exemption for individuals transferring their tax residence to Greece for employment or self-employment, available for 7 years. A separate 7% flat tax regime exists for foreign retirees transferring residence to Greece who receive pensions from abroad. The non-dom regime offers a flat €100,000 annual tax on foreign-source income for high-net-worth individuals (similar to Italy's regime). These programs aim to reverse brain drain and attract foreign investment.
How Greece Income Tax compares
Greece’s top personal income tax rate of 44% is the 28th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
