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Technical Guides • Greece Tax Guide
Understanding Greece’s Tax System for Foreign Residents
Greece is a beautiful and popular destination for expats, but understanding its tax system is essential before you make the move.
Our 2025 Tax Guide for Expats in Greece explains how the Greek tax system works, from residency rules and income tax rates to property, inheritance, and social security contributions.
Whether you’re retiring on the Aegean coast, investing in property, or relocating for work, this guide helps you plan effectively, stay compliant, and make the most of Greece’s tax incentives.
How Greek tax residency is determined
Learn how the centre of vital interests test, time spent in Greece, and double tax treaties influence your residency status.
Income tax rates and structure
Explore the latest progressive income tax brackets for salaries, pensions, and business income, and see how deductions apply for dependents.
Property and real estate taxation
Understand the ENFIA property tax, municipal duties, and VAT on property transfers, plus deductions for energy-efficient renovations.
Inheritance, donation, and parental gift tax
See how tax applies to inherited and gifted assets in Greece, with rates from 1% to 40% depending on the relationship between the parties.
Investment and capital gains taxes
Review how dividends, interest, and capital gains are taxed, and when exemptions or reduced rates may apply to foreign residents.
Social security and contributions
Get clarity on contributions for employees and employers under the EFKA system, including recent updates and monthly ceilings.
If you’re planning a long-term stay or investment in Greece, this guide gives you the knowledge you need to make informed decisions.
You’re generally tax resident if you spend more than 183 days in Greece in any 12-month period or if your centre of vital interests - such as family, property, or business - is based there.
Income is taxed progressively from 9% to 44%, depending on income level, with additional taxes for rental income and surcharges on higher earnings.
Yes, but only on income earned in Greece - such as local employment, rental income, or business activity conducted within Greek territory.
Property owners pay the ENFIA tax, while inheritance and donation taxes apply progressively, with lower rates for spouses and children and higher rates for distant relatives or unrelated parties.
The standard VAT rate is 24%, with reduced rates of 13% and 6% for essential goods and services.
Yes. A 40% income tax deduction applies to energy-efficiency, functionality, and aesthetic upgrades made to qualifying properties between 2020 and 2024.
Get your copy of our Tax Guide for Expats in Greece and take control of your finances before you move or invest.
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