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Greece

Southern Europe · GR · 57 treaties

Tax profile

Corporate income tax 22%
Withholding — dividends 5%
Withholding — interest 15%
Withholding — royalties 20%
VAT / GST (standard) 24%
Personal income (top rate) 44%
Capital gains 15%
Tax system Worldwide
Residency threshold 183 days
Exit / departure tax Yes
CFC rules Yes
Transfer pricing Strict
Digital nomad visa Greece Digital Nomad Visa
Digital services tax none
Global minimum tax (Pillar 2) Implemented

Tax residency

Moderate

What makes you a tax resident — and how hard it is to stop being one.

Ending Greek tax residency requires not only leaving and staying abroad more than 183 days but also formally transferring tax residence and proving that the centre of vital interests is outside Greece, so it is an administrative and evidential process rather than automatic.

Source: Independent Authority for Public Revenue (AADE) / Hellenic Republic – gov.gr

Tax treaty network (58)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.

PartnerDivIntRoy
San Marino
Azerbaijan
Egypt
Albania
Austria
Belgium
Bulgaria
Brazil
China
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Hungary
India
Indonesia
Ireland
Israel
Italy
Jordan
Kuwait
Latvia
Lithuania
Luxembourg
Malta
Mexico
Moldova
Morocco
Netherlands
Norway
Pakistan
Poland
Portugal
Romania
Russia
Saudi Arabia
Republic of Serbia
Slovakia
Slovenia
South Africa
Spain
Sweden
Switzerland
Syria
Turkey
Ukraine
United Arab Emirates
United Kingdom
United States of America
Vietnam
Bosnia and Herzegovina
Iceland
South Korea
Qatar