Taxes in Greece

Income tax in Greece is collected by the Independent Authority for Public Revenue (ΑΑΔΕ). It uses a progressive scale for wages, pensions, farming and business income. For employees and pensioners, the employer or pension fund withholds tax every month. Everyone then files an annual return, and the final tax is settled with it. To use the tax system you need a tax number (ΑΦΜ) and TAXISnet codes, which you get through myAADE.

Income tax rates (from tax year 2026)

A tax reform cut the rates from tax year 2026; employees and pensioners have paid less since the January 2026 payroll. The rates for a taxpayer without children are:

• up to €10,000: 9% (unchanged)
• €10,000–20,000: 20%
• €20,000–30,000: 26%
• €30,000–40,000: 34%
• €40,000–60,000: 39% (new band)
• above €60,000: 44%

Lower rates apply in some cases:

• Children: in the €10,000–20,000 band the rate falls to 18% with one dependent child, 16% with two and 9% with three. With four or more children, income up to €20,000 is taxed at 0%. In the €20,000–30,000 band the rate falls by 2 points per child (24%, 22%, 20% and so on).
• Young people: up to age 25, income up to €20,000 is taxed at 0%; from 26 to 30, the €10,000–20,000 band is taxed at 9%.
• Rental income has its own scale: 15% up to €12,000, 25% from €12,000 to €24,000 (new from 2026) and 35% above that.

Tax residence and filing

• Tax residence is based on where you live, such as your permanent home and the centre of your life, not on your nationality. If you move abroad, you must ask your tax office (ΔΟΥ) to change your tax residence (form Α110). You prove your move with documents, for example that you spent at least 183 days in the new country.
• Annual return (E1): filed online on myAADE between 15 March and 15 July of the following year. For tax year 2025 the deadline was extended to 24 July 2026. You must declare all your income, from Greece and from abroad.
• Property: if you own property in Greece on 1 January, you must declare it on the property statement (Ε9), filed online. You then pay the annual property tax ΕΝΦΙΑ. ENFIA on a main home in a village of up to 1,500 inhabitants (outside Attica) is cut by 50% in 2026 and abolished from 2027.

Common pitfalls for newcomers

• File a return every year, even with a low income or no income. Many benefits, such as child benefit and housing allowance, are calculated from your last return.
• Foreign income and foreign bank interest must be declared. Greece has tax treaties with many countries to avoid double taxation, so keep your foreign tax certificates.
• The reduced rates for children depend on the dependent children declared on your return, so list them correctly.
• If you leave Greece, apply to change your tax residence with form Α110 and the required proof. Applications made by 31 December of the year after you left are accepted without penalties.

Official guidance: Ministry of Finance: 2026 tax reform, Mitos: income tax return, Mitos: change of tax residence, AADE