Greece Personal Income Tax 2026: Rates, Brackets & Full Guide
How much income tax do you pay in Greece in 2026? Progressive rates from 9% to 44%, new cuts for families and youth under 25, special regimes for expats and retirees, rental income rules, and how to file via myAADE.
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Who is a Greek Tax Resident?
You become a Greek tax resident if you spend 183 or more days in Greece in a calendar year, or if your center of vital interests — permanent home, family, economic ties — is in Greece. Tax residents pay Greek tax on their worldwide income. Non-residents pay only on Greek-source income. The tax year runs January 1 to December 31.
183+ days in Greece = tax resident
Residents taxed on worldwide income
Non-residents taxed on Greek-source income only
Domicile (family, home, economic ties) can also trigger residency
Tax year: January 1 – December 31
Personal Income Tax Brackets 2026 (Employment, Pensions, Business)
| Annual Income | Tax Rate | Notes |
|---|---|---|
| €0 – €10,000 | 9% | Lowest bracket unchanged |
| €10,001 – €20,000 | 20% | Reduced from 22% in 2025 |
| €20,001 – €30,000 | 26% | Reduced from 28% in 2025 |
| €30,001 – €40,000 | 34% | Reduced from 36% in 2025 |
| €40,001 – €60,000 | 39% | New bracket (was 44% in 2025) |
| Above €60,000 | 44% | Top rate unchanged |
A €777 tax credit applies for taxpayers with no dependent children. Larger credits apply for families. Solidarity contribution abolished for private-sector employees and retirees.
Special Rates for Youth and Families
0% Tax for Under-25s, Lower Rates for Families with Children
One of the biggest 2026 changes: workers under 25 pay 0% income tax on their first €20,000 of annual income. Workers aged 26–30 pay only 9% on the €10,000–€20,000 bracket instead of 20%. Families with children also benefit — the more children, the lower the rate in the €10,000–€20,000 bracket, dropping to 0% for households with four or more children.
Under 25: 0% tax on income up to €20,000
Aged 26–30: 9% (instead of 20%) on €10,000–€20,000
1 child: 18% on the €10,000–€20,000 bracket
2 children: 16% on the €10,000–€20,000 bracket
3 children: 9% on the €10,000–€20,000 bracket
4+ children: 0% on the €10,000–€20,000 bracket
Salaried Employee
Income Tax Rate
9–44%
Progressive brackets
Employee Social Security
13.87%
Of gross salary
Tax-Free Credit
€777
No dependent children
Tax withheld monthly by employer
30% of card/digital payments reduce taxable income
Annual return filed March–July
Payment in 8 monthly instalments from July
Pre-filled E1 form via myAADE
Freelancer / Self-Employed
Income Tax Rate
9–44%
Same progressive scale
Social Security (EFKA)
~€220+/mo
Fixed category system
Tax Prepayment
55%
Of current year estimated tax
Minimum presumptive income rules apply
Must register with AADE and obtain AFM
File Form E3 for business income
55% advance payment due with annual return
First year: 50% advance payment
Foreign Pensioner (Special Regime)
Flat Tax Rate
7%
On all foreign income
Duration
15 years
From application
Eligibility
5 of 6 years
Not resident in Greece
7% flat rate replaces standard progressive scale
Must have prior tax residence in treaty country
Last residence must be in a country with tax cooperation agreement
Both Greek and foreign income reported in return
Apply by March 31 each year
Rental Income Tax Brackets 2026
| Annual Rental Income | Tax Rate | Change from 2025 |
|---|---|---|
| Up to €12,000 | 15% | Unchanged |
| €12,001 – €35,000 | 25% | Reduced from 35% — new intermediate bracket |
| Above €35,000 | 45% | Unchanged |
A 5% flat deduction for maintenance costs applies before calculating tax. Airbnb income from up to 2 properties follows the same scale. 3+ properties = business income, taxed at standard progressive rates.
Investment & Capital Income
Dividends, Interest, Capital Gains
Greece taxes investment income at flat rates separate from employment income. Dividends carry a 5% withholding tax — the lowest in the EU. Interest income is taxed at 15%. Capital gains from listed shares are 0% if the holding is under 0.5% of company capital; otherwise 15% applies. Property capital gains tax remains suspended until December 31, 2026 — sales of residential real estate are currently tax-free for individuals. Cryptocurrency gains from occasional (non-professional) activity are not taxed under current rules.
Dividends: 5% withholding (lowest in EU)
Interest: 15% flat
Listed shares gains: 0% (if holding < 0.5% of company)
Property capital gains: suspended until 31 Dec 2026 (0%)
Crypto (occasional): currently not taxed
Royalties: 20% withholding
Social Security Contributions (EFKA)
Employee and Employer Rates 2026
All private-sector employees and employers contribute to the Unified Social Security Fund (e-EFKA). The total contribution is 35.16% of gross salary. The monthly earnings cap for social security purposes is €7,761.94 from January 1, 2026 — income above this is not subject to further contributions. Self-employed workers pay fixed monthly amounts based on income category, starting around €220 per month.
Employee contribution: 13.87% of gross salary
Employer contribution: 21.79% of gross salary
Total: 35.16% combined
Monthly cap: €7,761.94 (2026)
Self-employed: fixed category-based payments from ~€220/month
Contributions cover pension, healthcare, unemployment
Special Tax Regimes for New Residents
Special regimes available for foreigners moving to Greece
ENFIA Property Tax 2026
Annual Property Tax — Key Rules
ENFIA is Greece's annual unified property tax, calculated on the January 1 holdings of each property owner based on objective values, size, location, and use. In 2026, ENFIA statements are sent in early March via myAADE, with payment in 12 monthly instalments. Property owners in villages with 1,500 or fewer residents receive a 50% reduction in 2026 on their primary residence (abolished entirely by 2027 for this group). Households with 3+ children and disability certifications of 80%+ are fully exempt if income is below €12,000 and total building area is under 150 m².
Calculated individually based on objective value, size, location
Statements issued early March via myAADE
Payment: 12 monthly instalments
50% cut for primary residences in villages under 1,500 residents
Full exemption for 3+ child families below €12,000 income
Must file E9 form to register property details
2026 Key Tax Changes
Income Tax Rates Cut by 2 Points
All income tax brackets (except the base 9%) reduced by 2 percentage points from January 2026. Employees saw higher net pay from their January salaries. Affects approximately 4 million taxpayers. Fiscal cost: ~€1.2 billion in 2026.
New 39% Bracket for €40k–€60k
A new intermediate rate of 39% applies to annual income between €40,000 and €60,000, replacing the previous 44% rate. This benefits middle-to-higher earners significantly, cutting the marginal rate by 5 points in this band.
0% Tax for Workers Under 25
Young employees aged 24 and under pay 0% income tax on annual income up to €20,000. Workers aged 26–30 pay just 9% on the €10,000–€20,000 bracket. Around 70,000 workers under 25 pay no tax at all.
Rental Tax: New 25% Band
The 35% rate on rental income between €12,000–€35,000 is replaced by a new 25% intermediate bracket, effective from January 1, 2026. Around 161,587 landlords receive a tax cut of up to €1,300 per year.
Property Capital Gains Still 0%
The suspension of capital gains tax on residential property sales continues through December 31, 2026. Individuals selling property pay 0% on profits. After 2026, the standard 15% rate will apply.
ENFIA Cut for Small-Village Owners
Primary residence owners in villages under 1,500 residents get 50% off their ENFIA in 2026. The tax will be fully abolished for this group in 2027. Applies to over 12,720 Greek villages.
Tax Filing in Greece
How and When to File Your Greek Tax Return
The annual income tax return (Form E1 for general income, E2 for rental income, E3 for business income) is filed electronically via the myAADE portal at aade.gr. The filing window opens March 16 and closes July 15. You need a Greek Tax ID (AFM) and Taxisnet credentials to log in. In 2026, most E1 and E2 forms are pre-filled with employer, bank, and property data — if correct, the system auto-submits after 30 days. Any balance owed is paid in 8 monthly instalments starting end of July, or in full by July 31 for an early-payment discount.
Filing window: March 16 – July 15
Platform: myAADE (aade.gr)
Need: AFM tax ID + Taxisnet credentials
E1 (general income), E2 (rental), E3 (business)
Payment: 8 monthly instalments from end of July
Advance payment: 55% for freelancers (50% first year)
Frequently Asked Questions
What is the personal income tax rate in Greece for 2026?
Greece uses a progressive income tax scale: 9% on the first €10,000, 20% on €10,001–€20,000, 26% on €20,001–€30,000, 34% on €30,001–€40,000, 39% on €40,001–€60,000, and 44% above €60,000. These rates apply to employment income, pensions, and business profits. A €777 tax credit reduces the final bill for taxpayers with no children. The rates were cut by 2 points (except the base 9%) from January 2026 under Law 5246/2025.
Do I have to pay income tax in Greece if I live there as an expat?
Yes — if you spend 183+ days in Greece or your main home and family are there, you are a Greek tax resident and must pay Greek income tax on your worldwide income. Non-residents pay only on Greek-source income. Greece offers three special regimes for new residents: a 7% flat tax for foreign pensioners, a €100,000 lump sum for high-net-worth individuals, and a 50% income exemption for professionals transferring residency.
How is rental income taxed in Greece in 2026?
Rental income is taxed separately from employment income. The 2026 brackets: 15% on the first €12,000, 25% on €12,001–€35,000 (new bracket replacing the old 35%), and 45% above €35,000. A 5% automatic deduction covers maintenance expenses. Airbnb income from up to 2 properties follows the same scale. Renting 3+ properties or providing hotel-like services is treated as business activity.
What is the 7% flat tax regime for pensioners in Greece?
Foreign pensioners who move their tax residency to Greece can pay a flat 7% on all foreign pension income for up to 15 years, instead of the standard progressive rates. To qualify: you must not have been a Greek tax resident for 5 of the past 6 years, and your prior tax residence must be in a country with an administrative cooperation agreement with Greece. Apply by March 31 each year via AADE.
What social security contributions do I pay in Greece?
Private-sector employees pay 13.87% of their gross salary to EFKA (social security), deducted by the employer. Employers contribute an additional 21.79%, for a total of 35.16%. The monthly cap is €7,761.94 from January 2026 — earnings above this are exempt from further contributions. Self-employed workers pay fixed monthly amounts (from ~€220/month) based on income categories rather than a percentage.
When do I file my tax return in Greece?
The filing window opens March 16 and closes July 15 each year. You file electronically via the myAADE portal (aade.gr) using your AFM tax ID and Taxisnet credentials. Most E1 (employment) and E2 (rental) forms are pre-filled. Any tax balance is paid in 8 monthly instalments from the end of July. Freelancers and landlords also pay a 55% advance payment toward next year's estimated liability.
Are dividends taxed in Greece?
Yes, but at a very low rate. Dividends received by individuals are subject to a 5% withholding tax — the lowest dividend tax in the EU. Interest income is taxed at 15%. Both are final taxes, meaning they are not added to your other income for progressive rate purposes.
Is property capital gains tax applied in Greece in 2026?
No — the 15% capital gains tax on the sale of residential real estate by individuals is suspended until December 31, 2026. If you sell property in 2026, you pay 0% on the profit. This suspension has been extended annually since 2014. After 2026, the standard 15% rate is expected to apply. This exemption applies to individuals only — companies pay 22% corporate tax on property gains.
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