Europe · EUR
Greece
Reviewed 2026-06-21
Top income tax
44%
Self-employed SS
Yes
VAT
24%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
56
/ 100
Tax efficiency32
Ease to enter80
Ease to exit65
Cost of living79
Internet20
English100
Greece taxes residents on worldwide income with a progressive personal scale running from 9% to 44%, plus 24% VAT and a 22% corporate rate. For incoming founders it offers attractive regimes, including a 50% income exemption for relocating workers and self-employed people under Article 5C and a flat EUR 100,000 non-dom option for wealthy investors. Self-employed contributors must pay into the EFKA system through fixed monthly contribution classes, and living costs are well below US levels.
Personal income tax
Income tax structureProgressive
Top income tax rate44%
Entry income tax rate9%
Top rate threshold$65,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.37%
Employer SS rate21.79%
Indirect & other taxes
VAT standard rate24%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameAlternative taxation for new tax residents (Articles 5A/5B/5C ITC): non-dom EUR 100,000 lump-sum, 7% flat for foreign pensioners, 50% income exemption for inbound workers/self-employed
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,800
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index47
Internet speed92.79 Mbps
English proficiencyHigh
Civil liberties83
Sources
- PwC Worldwide Tax Summaries — Greece Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Greece Individual: Other taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — Greece Individual: Income determination (capital gains, dividends)
- AADE (Greek Independent Authority for Public Revenue) — Alternative Taxation 5A, 5B, 5C
- PwC Worldwide Tax Summaries — Greece Corporate: Taxes on corporate income (CIT rate)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.