Greece Income Tax Calculator 2026

Greece has a progressive tax system with personal income tax (Forologhia Eisodimatos Fysikon Prosopon). Greek taxation is based on the tax residency principle: anyone residing in Greece for more than 183 days per year is taxable on their worldwide income. The system uses a 5-bracket progressive scale.

2026 Tax Brackets

Greek income tax uses a simple and transparent progressive bracket system:

Note: These brackets apply to employment income. Self-employed individuals may qualify for different regimes.

Solidarity Contribution (Eisfora Allileghyis)

EFKA Social Contributions (~15.75% employee)

The Greek social system is managed by EFKA (Unified Social Security Organization). Contributions are shared between employer and employee.

Tax Benefits and Deductions

Special Regime for New Residents

France vs Greece Comparison

Tax Return (Dilosi Forologhias Eisodimatos)

• Deadline: June 30 of the following year (often extended to end of July)
• Platform: TAXISnet (aade.gr) - mandatory online declaration
• Required documents: salary certificate (vevaiosiemployer), bank statements, expense receipts
• Payment: in 3 installments (July, September, November) or single payment with 2% discount
• AFM: Greek tax identification number required

Living and Working in Greece

Special Tax Regimes for Foreign Residents

Greece has introduced several attractive tax incentives aimed at drawing foreign professionals, retirees, and investors to the country. The non-dom regime allows high-net-worth individuals who transfer their tax residency to Greece to pay a flat annual tax of EUR 100,000 on all foreign-sourced income, regardless of the amount. This regime is available for up to 15 years and also covers inheritance and gift tax on foreign assets. Additionally, Greece offers a 50% income tax exemption for employees and self-employed individuals who transfer their tax residency from abroad, provided they were not Greek tax residents in five of the previous six years. This incentive applies for seven consecutive years and is designed to attract skilled professionals. For retirees, Greece provides an alternative flat tax of 7% on all foreign pension and investment income for individuals who relocate from countries with a double taxation agreement, valid for 15 years.

Double Taxation Agreements and International Obligations

Greece maintains an extensive network of double taxation agreements (DTAs) with over 55 countries, including all EU member states, the United States, Canada, China, and the United Kingdom. These treaties generally follow the OECD Model Convention and provide mechanisms for eliminating double taxation through tax credits or exemptions. For French expats considering Greece, the France-Greece DTA covers employment income, pensions, dividends, interest, and royalties. Employment income is generally taxed where the work is performed, while pensions are typically taxed in the country of residence. Greece uses the credit method for eliminating double taxation, allowing residents to offset foreign taxes paid against their Greek tax liability. Understanding these treaty provisions is essential for international workers to avoid paying tax twice on the same income.

Common Filing Mistakes to Avoid in Greece

One of the most frequent errors taxpayers make in Greece is failing to meet the electronic spending requirement. Greek law mandates that at least 30% of your declared income (up to a cap of EUR 20,000) must be spent through electronic payment methods such as credit cards, debit cards, or bank transfers. If you fall short, a 22% penalty is applied to the shortfall amount and added directly to your tax liability. Taxpayers should also be careful to declare all sources of income, including rental income from Airbnb or short-term lets, which must be reported separately on TAXISnet. Another common oversight is missing the deadline for the three-installment payment plan; late payments attract interest penalties starting at 0.73% per month. Foreign residents frequently forget to register their AFM (tax identification number) before the filing deadline, which can delay the entire process. It is advisable to keep digital copies of all salary certificates, receipts, and bank statements organized throughout the year to ensure a smooth filing experience on the AADE platform.

Key Deductions and Credits for Greek Taxpayers

Beyond the standard tax credit of up to EUR 777, Greek taxpayers can benefit from several additional deductions that reduce their overall tax burden. Medical and hospital expenses are deductible up to EUR 3,000 per year, provided they are paid electronically and supported by valid receipts from licensed practitioners. Charitable donations to approved organizations can be deducted up to 5% of taxable income, offering both a social benefit and a tax advantage. Homeowners paying mortgage interest on their primary residence may also claim a partial deduction, although the exact benefit depends on when the loan was originated. For families, the system provides increased tax credits per dependent child, making it especially beneficial for households with three or more children. Self-employed professionals should also explore the simplified bookkeeping regime, which allows certain business expenses to be deducted at a flat percentage rate rather than requiring individual receipt documentation.