The basis for the income taxation of natural persons continues to be Income Tax Law 4172/2013.
It distinguishes four categories of income: income from employment and pensions, income from business or self-employed professional activity, income from investment returns, and income from capital gains arising from a transfer of capital.
Income from Employment and Pensions
This income is subject to a progressive tax scale, currently ranging from 9% (income up to €10,000) to 44% (income over €40,000):
- €0 – €10,000: 9%
- €10,001 – €20,000: 22%
- €20,001 – €30,000: 28%
- €30,001 – €40,000: 36%
- over €40,000: 44%
With effect from the beginning of 2026, several intermediate tax brackets for low and middle incomes were further reduced; the earlier practice under which the tax reduction depended on the submission of collected purchase receipts has since been abolished, so that tax reductions are now granted directly through the tax scale and targeted allowances (including for children). In addition, a solidarity surcharge of up to 10% may apply, the levying of which is temporarily suspended for certain categories of income – in particular income from private-sector employment; the statutory basis, however, remains in place, so this may change again.
Income from Business or Self-Employed Professional Activity
Sole traders and self-employed professionals (lawyers, engineers, tax advisors, etc.) are, in principle, taxed on their profits under the same progressive scale as income from employment. However, since the 2024 tax year, an additional system of minimum taxation (τεκμαρτό εισόδημα) has applied: irrespective of the profit actually declared, an objectively determined minimum income is applied, based on the minimum wage, the duration of the business activity, and sector averages (for the 2025 tax year, for example, €12,320 as a base amount, with surcharges of 10%, 20% or 30% depending on the age of the business). Certain groups of persons – for example those starting their professional career, in their first three years, farmers, persons with a disability of at least 80%, and, under certain conditions, self-employed persons working under a service contract (“μπλοκάκι”) with up to three clients – are wholly or partly exempt from this minimum taxation, or may rebut it by proving their actual income.
Income from Investment Returns
Dividends are subject to a final withholding tax currently of 5% (previously 10%), interest to a withholding tax of 15%, and royalties to a withholding tax of 20%. Income from the letting of real estate is taxed progressively at rates from 15% to 45%, staggered according to the level of annual rental income; deductible items include, among others, a flat-rate 5% allowance for expenses (or actual maintenance expenditure), the ENFIA property tax on the let property, and loan interest.
Income from Capital Gains Arising from a Transfer of Capital
Capital gains from the transfer of real estate or securities are, under the law, in principle taxed at 15%. However, the levying of this capital gains tax on real estate disposals has been continuously suspended since its introduction; as matters currently stand, the suspension applies until 31 December 2026. Until it actually takes effect, only real estate transfer tax is generally payable on the sale of real estate, and no separate capital gains tax.
Electronic Filing of the Tax Return
Tax returns continue to be filed exclusively electronically, today via the myAADE / TAXISnet portal of the Independent Authority for Public Revenue (AADE).
Note: given how frequently the tax scale and thresholds are adjusted each year, we recommend confirming the amounts stated here against the current tax year immediately before publication.
FAQ
The basis continues to be the Income Tax Law (Law 4172/2013), supplemented by numerous amendments, most recently Law 5246/2025, effective from the 2026 tax year.
The law distinguishes four categories: income from employment and pensions, income from business or self-employed professional activity, income from investment returns, and income from capital gains arising from a transfer of capital.
A progressive tax scale applies to income from employment and pensions, reduced for the 2026 tax year. Additional benefits apply to young taxpayers (including those up to age 25 or 30), extending to full tax exemption for the lower income brackets. The specific amounts and percentages currently in force should always be checked against the current official tax table (e.g. of the Greek tax administration, ΑΑΔΕ), as these have changed several times since 2014.
The former obligation to collect physical receipts has, in the course of digitalisation, largely been replaced by electronic recording via myDATA. Expenses evidenced through payment methods recorded electronically via myDATA (card, bank transfer, etc.) are taken into account automatically; a separate, manual collection of receipts, as in the past, is no longer the rule in this form.
Income from business or self-employed professional activity is subject to its own progressive scale, which was aligned with the general employment income tax scale in the course of the 2026 reform. Time-limited tax reductions continue to apply to new businesses for the first years of activity; the exact current requirements and rates should be checked on a case-by-case basis.
Dividends are taxed with a withholding of currently 5% (reduced from a previous 10%). Interest and royalties are subject to their own withholding tax rates. Rental income is taxed under its own progressive scale, which was supplemented for the 2026 tax year with an additional intermediate bracket: 15% up to €12,000, 25% for the portion between €12,001 and €24,000, 35% for the portion between €24,001 and €36,000, and 45% for the portion above that (Law 5246/2025). Own use or gratuitous use of real estate continues to be taxed on the basis of a flat-rate percentage of the property's reference value.
This income is in principle taxed at 15%; it covers, among other things, disposals of real estate and transfers of securities (shares, company interests). For disposals of real estate, the levying of this capital gains tax is currently suspended (see our FAQ on ancillary costs of buying property), with the suspension renewed by decision each year.
Tax returns are filed exclusively electronically via the tax administration's portal (ΑΑΔΕ, taxisnet.gr); today, a large part of the information is automatically pre-filled thanks to myDATA.
As of June 2026. All information on these pages is provided without guarantee or liability.