Greece corporate taxes
Greece taxes company profit at 22% and dividends at 5%. VAT is 24%, and there is no registration threshold β you register before trading. Personal income tax was reformed for 2026 with lower middle-band rates. Real-time e-books (myDATA) are mandatory. Filing runs through the AADE tax authority.
Company forms & registration
A company is entered in the General Commercial Register (GEMI); beneficial owners are recorded in the central UBO register.
| Main legal forms | IKE (private company), EPE (limited liability), AE (sociΓ©tΓ© anonyme)[3][7]The IKE is the default modern choice for most businesses. |
|---|---|
| Minimum share capital | IKE: β¬1; AE: β¬25,000[3][7] |
| Registers a new employer meets | GEMI (incorporation, UBO) β AADE (tax, VAT) β EFKA (social security) β ERGANI (labour)[7][4] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Electronic books (myDATA) | Revenue and expense data reported to AADE[5]All businesses transmit invoice and accounting data to the myDATA platform, increasingly in real time. |
|---|---|
| New employees to ERGANI | Register before the employee starts work[6] |
| Beneficial owners | A person controlling more than 25%, in the central register[7] |
| Document retention | 5 years (longer in some cases)[4] |
Corporate income tax
Withholding taxes & dividends
VAT (ΦΠΞ)
| Standard rate | 24%[2][5] |
|---|---|
| Reduced rates | 13% and 6%[2][5]13%: food, water, some services. 6%: medicines, books, theatre, electricity. Reduced rates on certain islands. 0% for exports and intra-EU supplies. |
| Registration threshold | None β register before trading[5] |
| VAT return | Monthly or quarterly by the last day of the following month[5]Monthly for double-entry books, quarterly for single-entry. |
Payroll: income tax & social security
Income tax is progressive over six bands (reformed for 2026); social security (EFKA) is shared between employer and employee.
| Income tax | 9 / 20 / 26 / 34 / 39 / 44%[1][6]2026 bands: 9% to β¬10,000, 20% to β¬20,000, 26% to β¬30,000, 34% to β¬40,000, 39% to β¬60,000, 44% above. Middle rates were cut in the 2026 reform. |
|---|---|
| Age & family reliefs (2026) | 0% under 25; 9% ages 26β30[1][6]Under the 2026 reform, individuals under 25 pay 0% income tax on income up to β¬20,000, and those aged 26β30 pay 9% up to β¬20,000; the scale is also reduced per dependent child, reaching 0% for families with four or more children. |
| Employer social security (EFKA) | ~21.8% of gross[6] |
| Employee social security (EFKA) | ~13.4% of gross[6] |
| Minimum wage | ~β¬880/month Γ 14 payments[6]Set by government decision and reviewed annually; paid across 14 salaries a year. |
Other taxes companies meet
Accounting & financial statements
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked βper eventβ.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
Ξ | Corporate income tax return[4] | Companies | annual | Last working day of June | AADEAADE |
VAT return | VAT return[5] | VAT-registered persons | monthly | Last day of the following month | AADEAADE |
myDATA | Electronic books[5] | All businesses | per event | On issue / near real time | AADEmyDATA |
APD | Social security contribution return[6] | All employers | monthly | Last day of the following month | EFKAEFKA |
Compliance calendar
The same filings grouped by rhythm β what recurs when.
VAT returnLast day of the following monthAPDLast day of the following month
ΞLast working day of June
myDATAOn issue / near real time
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.