Greek tax tables 2026
The income tax scale from 9% to 44% with the lower rates for dependent children and taxpayers up to 30, the tax reduction by number of children and the effective tax-free amounts, the abolished solidarity contribution, e-EFKA contributions for employees and employers by branch with the insurable-earnings ceiling, the Christmas and Easter bonuses and leave allowance, the minimum wage and the rules for freelancers and new residents (self-employed contribution categories, presumed minimum income, VAT small-business exemption, the 50% inbound regime, the non-dom regime and the digital-nomad visa) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Income tax scale 2026 (art. 15 ΚΦΕ): salaries, pensions and business profits
| Taxable income, per year | Rate |
|---|---|
| €0 to €10,000 | 9% |
| €10,000 to €20,000 | 20% |
| €20,000 to €30,000 | 26% |
| €30,000 to €40,000 | 34% |
| €40,000 to €60,000 | 39% |
| Over €60,000 | 44% |
The same scale applies to employment and pension income and to business profits (added together). Taxpayers with dependent children and taxpayers up to 30 pay lower rates in the first brackets (next section). The scale tax on salaries and pensions is then reduced under art. 16.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5246/2025, ΦΕΚ Α' 198/11.11.2025, art. 3 par. 1 (new art. 15 par. 1 ΚΦΕ, ν. 4172/2013) and art. 47 par. 3 · retrieved 2026-11-11
Lower rates for dependent children and young taxpayers (2026)
| Item | Value |
|---|---|
| Second bracket (€10,000.01 to €20,000): 1 dependent child | 18% |
| Second bracket: 2 dependent children | 16% |
| Second bracket: 3 dependent children | 9% |
| First and second brackets (up to €20,000): 4 or more dependent children | 0% |
| Third bracket (€20,000.01 to €30,000): 1 dependent child | 24% |
| Third bracket: 2 dependent children | 22% |
| Third bracket: 3 dependent children | 20% |
| Third bracket: 4 dependent children | 18% |
| Third bracket: further cut for each child above four (percentage points) | 2% |
| Young taxpayers up to 25: rate on income up to €20,000 | 0% |
| Young taxpayers aged 26 to 30: rate on income up to €20,0000% instead where the taxpayer has 4 or more dependent children | 9% |
Basis: Taxable income, per year
Introduced by law 5246/2025 for income from tax year 2026. The first bracket stays at 9% for one to three children; the brackets above €30,000 are the same for everyone.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5246/2025, ΦΕΚ Α' 198/11.11.2025, art. 3 par. 1 (art. 15 par. 1 περ. β) to ε) ΚΦΕ) · retrieved 2026-11-11
Tax reduction (art. 16 ΚΦΕ) and the effective tax-free amounts
| Item | Value |
|---|---|
| Tax reduction, no dependent children | €777 |
| Tax reduction, 1 dependent child | €900 |
| Tax reduction, 2 dependent children | €1,120 |
| Tax reduction, 3 dependent children | €1,340 |
| Tax reduction, 4 dependent children | €1,580 |
| Tax reduction, 5 dependent children | €1,780 |
| Each further dependent child above five: extra reduction | €220 |
| Phase-out: salary and pension income aboveSource: api.et.gr · retrieved 2026-11-11 | €12,000 |
| Phase-out: reduction lost per €1,000 above the thresholdSource: api.et.gr · retrieved 2026-11-11 | €20 |
| No phase-out with this many dependent children or moreSource: api.et.gr · retrieved 2026-11-11 | 5 |
| Effective tax-free amount, salary or pension, no children (calculated)Source: api.et.gr · retrieved 2026-11-11 | €8,633.33 |
| Effective tax-free amount, salary or pension, 1 child (calculated)Source: api.et.gr · retrieved 2026-11-11 | €10,000 |
| Effective tax-free amount, salary or pension, 2 children (calculated)Source: api.et.gr · retrieved 2026-11-11 | €11,375 |
| Effective tax-free amount, salary or pension, 3 children (calculated)Source: api.et.gr · retrieved 2026-11-11 | €14,363.63 |
| Effective tax-free amount, salary or pension, 4 children (calculated)Source: api.et.gr · retrieved 2026-11-11 | €27,100 |
| Effective tax-free amount, salary or pension, 5 children (calculated)Source: api.et.gr · retrieved 2026-11-11 | €30,529.41 |
Basis: Tax due under art. 15, per year
The reduction is limited to the tax due and does not apply to business profits. The effective tax-free amounts are calculated here from the 2026 scale, the child rates and the reduction with its phase-out (taxpayers over 30, salary or pension income only); they are not figures published by AADE.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5045/2023, ΦΕΚ Α' 136/29.07.2023, art. 43 (art. 16 par. 1 ΚΦΕ) and art. 72 par. 5 · retrieved 2026-11-11
Special solidarity contribution (art. 43Α ΚΦΕ): abolished
| Item | Value |
|---|---|
| Status | Abolished for all income earned from 1 January 2023 |
| Tax year 2022 | Only public-sector employment income and pensions remained subject to it |
Law 4972/2022 art. 177 abolished the contribution; no solidarity contribution applies in 2026.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 4972/2022, ΦΕΚ Α' 181/23.09.2022, art. 177 (art. 72 par. 74 ΚΦΕ) · retrieved 2026-11-11
Presumed minimum income from business activity (art. 28Α ΚΦΕ)
| Item | Value |
|---|---|
| Upper limit of the presumed annual income | €50,000 |
| Part 1: the larger of the annual gross minimum wage (stepped up) or the highest-paid employee's pay, up to | €30,000 |
| Part 1: minimum-wage step-up for each further three-year period of activity | 10% |
| Part 2: share of the annual payroll cost | 10% |
| Part 2: up to | €15,000 |
| Part 3: share of turnover above the average turnover of the business's activity code (ΚΑΔ) | 5% |
| Not applied in the first years of activity (years) | 3 |
| Reduction in year 4 | 66.6667% |
| Reduction in year 5 | 33.3333% |
| Reduction for large families, 67%+ disability, single parents, small taxi owners, school canteens and small settlements or islands | 50% |
| Rebuttal | Lowered for objective reasons (illness, pregnancy, military service, disasters, force majeure); otherwise the taxpayer can ask for a tax audit |
| Not applied to | Farming profits; people paid under art. 12 par. 2(f) with up to three clients; 80%+ disability; cafés in villages under 500 inhabitants; mothers in the year of a birth or adoption and the two following years (from tax year 2025) |
Basis: Net business income, per year
Declared profit below the presumed amount is taxed on the presumed amount. Salary, pension and farming income reduce the presumed amount (art. 28Β).
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5073/2023, ΦΕΚ Α' 204/11.12.2023, art. 15 to 18 (art. 28Α to 28Δ ΚΦΕ); Νόμος 5246/2025, ΦΕΚ Α' 198/11.11.2025, art. 5 and 6 · retrieved 2026-11-11
Inbound regime: 50% income-tax exemption (art. 5Γ ΚΦΕ)
| Item | Value |
|---|---|
| Exempt share of employment income earned in Greece | 50% |
| Exempt share of business income (people moving to Greece to start an individual business) | 50% |
| Maximum duration (tax years) | 7 |
| Prior non-residence | Not tax resident in Greece in 5 of the 6 years before the move |
| Where from | Moving tax residence from an EU or EEA state or a state with a tax administrative-cooperation agreement with Greece |
| Employment condition | Works in Greece for a Greek entity or a Greek permanent establishment of a foreign company |
| Declared minimum stay in Greece (years) | 2 |
| Application | To AADE in the year work starts (start by 2 July) or by the end of the following year; decision within 60 days |
The regime ends from the year the employment or stay condition is no longer met.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5222/2025, ΦΕΚ Α' 134/28.07.2025, art. 206 par. 7 (art. 5Γ ΚΦΕ restated) · retrieved 2026-11-11
Non-dom regime: flat tax on foreign income (art. 5Α ΚΦΕ)
| Item | Value |
|---|---|
| Flat tax on foreign income, per year | €100,000 |
| Extension to each family member, per year | €20,000 |
| Minimum investment in Greece | €500,000 |
| Prior non-residence | Not tax resident in Greece in 7 of the 8 years before the move |
| Maximum duration (tax years) | 15 |
| Application | To AADE by 31 March of the tax year; the flat tax is paid by the end of July each year |
Greek-source income stays taxed under the general rules. The investment requirement does not apply to holders of an investor residence permit (golden visa).
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5222/2025, ΦΕΚ Α' 134/28.07.2025, art. 206 par. 1 and 4 (art. 5Α par. 2 and 4 ΚΦΕ); Νόμος 4646/2019, ΦΕΚ Α' 201/12.12.2019, art. 2 (art. 5Α par. 1 ΚΦΕ) · retrieved 2026-11-11
Employee contributions
e-EFKA contributions: employee share (ΚΠΚ 101)
| Item | Value |
|---|---|
| Main pension (κύρια σύνταξη, e-EFKA) | 6.67% |
| Health insurance, benefits in kind (ασθένεια σε είδος, EOPYY) | 1.65% |
| Health insurance, cash benefits (ασθένεια σε χρήμα) | 0.4% |
| Supplementary pension and lump-sum fund (Ε.Τ.Ε.Α.Ε.Π.) | 3% |
| Unemployment insurance (ανεργία, DYPA) | 1.2% |
| Workers' welfare (Εργατική Εστία, DYPA) | 0.35% |
| Employment and vocational training account (ΛΑΕΚ, DYPA) | 0.1% |
| Total employee contributions | 13.37% |
Basis: Gross monthly pay up to the insurable-earnings ceiling
ΚΠΚ 101 is the standard package for private-sector employees insured for main and supplementary pension (former ΙΚΑ-ΕΤΑΜ). Rates in force since 1 January 2025, when the health contribution was cut by one point (law 5162/2024).
Source: e-ΕΦΚΑ: Εγκύκλιος 38/24.12.2024, reduction of health contributions from 01.01.2025, with Πίνακας 1 (active ΚΠΚ) and the attached Excel of active ΚΠΚ with the split by insurance branch · retrieved 2026-11-11
Ceiling on insurable earnings (πλαφόν) 2026
| Item | Value |
|---|---|
| Maximum monthly insurable earnings, from 1 January 2026 | €7,761.94 |
| Maximum monthly insurable earnings in 2025 | €7,572.62 |
| Increase for 2026 (2025 consumer price index) | 2.5% |
Applies to both the employee and the employer share (art. 38 par. 2 law 4387/2016).
Source: e-ΕΦΚΑ: Εγκύκλιος 4/2026 (30.01.2026), adjustment from 01.01.2026 of the ceiling on insurable earnings (πλαφόν) · retrieved 2026-11-11
Employer costs
e-EFKA contributions: employer share (ΚΠΚ 101)
| Item | Value |
|---|---|
| Main pension (κύρια σύνταξη, e-EFKA) | 13.33% |
| Health insurance, benefits in kind (ασθένεια σε είδος, EOPYY) | 3.8% |
| Health insurance, cash benefits (ασθένεια σε χρήμα) | 0.25% |
| Supplementary pension and lump-sum fund (Ε.Τ.Ε.Α.Ε.Π.) | 3% |
| Unemployment insurance (ανεργία, DYPA) | 1.2% |
| Employment and vocational training account (ΛΑΕΚ, DYPA) | 0.06% |
| Special account ΛΠΕΑΕ (DYPA) | 0.15% |
| Total employer contributions | 21.79% |
| Total employee and employer contributions | 35.16% |
| Heavy and unhealthy occupations (ΚΠΚ 102): extra employer occupational-risk contribution | 1% |
| Heavy and unhealthy occupations (ΚΠΚ 102): total employer contributions | 22.79% |
Basis: Gross monthly pay up to the insurable-earnings ceiling
Source: e-ΕΦΚΑ: Εγκύκλιος 38/24.12.2024, reduction of health contributions from 01.01.2025, with Πίνακας 1 (active ΚΠΚ) and the attached Excel of active ΚΠΚ with the split by insurance branch · retrieved 2026-11-11
Christmas and Easter bonuses and the leave allowance
| Item | Value |
|---|---|
| Christmas bonus, monthly-paid employees (months' salary) | 1 |
| Christmas bonus, daily-paid workers (daily wages) | 25 |
| Christmas bonus: reference period and payment | Full bonus for employment from 1 May to 31 December; paid by 21 December |
| Easter bonus, monthly-paid employees (months' salary) | 0.5 |
| Easter bonus, daily-paid workers (daily wages) | 15 |
| Easter bonus: reference period and payment | Full bonus for employment from 1 January to 30 April; paid by Holy Wednesday |
| Leave allowance, monthly-paid employees: at most (days' pay) | 15 |
| Leave allowance, daily-paid workers: at most (working days' pay) | 13 |
| Shorter employment | Christmas: 2/25 of the monthly salary (or 2 daily wages) per 19 days worked; Easter: 1/15 of half the monthly salary (or 1 daily wage) per 8 days worked |
For a monthly-paid employee the two bonuses and the leave allowance add up to two months' salary on top of the 12 monthly salaries (14 payments a year).
Source: Εθνικό Τυπογραφείο (Government Gazette): Προεδρικό Διάταγμα 62/2025, Κώδικας Εργατικού Δικαίου, ΦΕΚ Α' 121/11.07.2025, art. 142, 143 and 223 · retrieved 2026-11-11
Statutory minimum wage 2026
| Item | Value |
|---|---|
| Minimum monthly salary (salaried employees, full time), from 1 April 2026 | €920 |
| Minimum daily wage (manual workers, full time), from 1 April 2026 | €41.09 |
| Minimum monthly salary, 1 January to 31 March 2026 | €880 |
| Minimum daily wage, 1 January to 31 March 2026 | €39.30 |
One national rate for all ages (joint decision of the ministers of Finance and Labour under art. 141Α of the Labour Code). The monthly salary is paid 14 times a year with the holiday bonuses and the leave allowance.
Source: Εθνικό Τυπογραφείο (Government Gazette): Κοινή Υπουργική Απόφαση 8934/27.03.2026, ΦΕΚ Β' 1759/27.03.2026 (statutory minimum salary and daily wage from 1 April 2026) · retrieved 2026-11-11
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax on business profits | Same 9% to 44% scale as salaries (incl. the lower rates for children and young people), added to any salary or pension income; no art. 16 tax reduction |
| Flat-rate or simplified income-tax regime | None: freelancers are taxed on actual profit, subject to the presumed minimum income (art. 28Α) |
| Presumed minimum income: upper limit per yearSource: api.et.gr · retrieved 2026-11-11 | €50,000 |
| Presumed minimum income: new businessesSource: api.et.gr · retrieved 2026-11-11 | Not applied in the first 3 years of activity; reduced by two thirds in year 4 and one third in year 5 |
| Self-employed e-EFKA contribution, category 1 (lowest), per monthplus €10 unemployment contributionSource: efka.gov.gr · retrieved 2026-11-11 | €250.77 |
| Self-employed e-EFKA contribution, category 6 (highest), per monthSource: efka.gov.gr · retrieved 2026-11-11 | €675.87 |
| Special category for new self-employed (first 5 years), per monthSource: efka.gov.gr · retrieved 2026-11-11 | €150.46 |
| VAT small-business exemption: annual turnover in Greece up toSource: api.et.gr · retrieved 2026-11-11 | €10,000 |
| Inbound regime (art. 5Γ ΚΦΕ)Source: api.et.gr · retrieved 2026-11-11 | 50% of employment or business income earned in Greece exempt for up to 7 tax years, for people not tax resident in Greece in 5 of the previous 6 years; details below |
| Non-dom regime (art. 5Α ΚΦΕ)Source: api.et.gr · retrieved 2026-11-11 | Flat tax of €100,000 a year on foreign income (€20,000 per family member) for up to 15 years, with an investment of at least €500,000; details below |
| Digital-nomad visa (Ζ.1)Source: api.et.gr · retrieved 2026-11-11 | National visa for up to 12 months for third-country nationals working remotely for employers or clients outside Greece; at least €3,500 a month net (+20% for a spouse or partner, +15% per child); visa fee €75 |
| Digital-nomad visa: after arrivalSource: api.et.gr · retrieved 2026-11-11 | A 2-year residence permit for persons with sufficient resources (type Ι.8) while the conditions are met; no work for employers based in Greece |
| Digital-nomad visa: tax consequenceSource: api.et.gr · retrieved 2026-11-11 | No special tax regime: a nomad present in Greece for more than 183 days in any 12-month period becomes a Greek tax resident (art. 4 ΚΦΕ) and is taxed on worldwide income on the normal scale |
| Application authoritySource: api.et.gr · retrieved 2026-11-11 | Visa: the Greek consulate in the country of residence; residence permit: the Directorate for Aliens and Migration of the Decentralised Administration where the applicant lives; tax regimes (5Γ, 5Α): AADE; self-employed insurance: e-EFKA |
Self-employed people choose one of six e-EFKA contribution categories each year; the amounts are fixed sums, not a share of income.
Source: Εθνικό Τυπογραφείο (Government Gazette): Νόμος 5246/2025, ΦΕΚ Α' 198/11.11.2025, art. 3 par. 4 (art. 29 par. 1 ΚΦΕ) · retrieved 2026-11-11
Self-employed e-EFKA contributions 2026 (per month, by category)
| Item | Value |
|---|---|
| Category 1: total | €250.77 |
| Category 1: main pension | €185.09 |
| Category 1: health (cash and in kind) | €65.68 |
| Category 2: total | €300.93 |
| Category 2: main pension | €222.12 |
| Category 2: health (cash and in kind) | €78.81 |
| Category 3: total | €360.63 |
| Category 3: main pension | €281.82 |
| Category 3: health (cash and in kind) | €78.81 |
| Category 4: total | €433.47 |
| Category 4: main pension | €354.66 |
| Category 4: health (cash and in kind) | €78.81 |
| Category 5: total | €519.45 |
| Category 5: main pension | €440.64 |
| Category 5: health (cash and in kind) | €78.81 |
| Category 6: total | €675.87 |
| Category 6: main pension | €597.06 |
| Category 6: health (cash and in kind) | €78.81 |
| Special category (new self-employed): total | €150.46 |
| Special category: main pension | €111.06 |
| Unemployment contribution (DYPA), collected with the categories | €10 |
| Health professionals: housing fund contribution | €2 |
| Supplementary pension, category 1 (where insured) | €46.57 |
| Supplementary pension, category 2 (where insured) | €56.13 |
| Supplementary pension, category 3 (where insured) | €66.88 |
| Lump-sum benefits, category 1 (where insured) | €31.05 |
| Lump-sum benefits, category 2 (where insured) | €37.02 |
| Lump-sum benefits, category 3 (where insured) | €44.18 |
| Increase for 2026 (2025 consumer price index) | 2.5% |
Basis: Fixed amount per month
Freely chosen; without a choice the self-employed person is placed in category 1. The special category is for new freelancers and self-employed people for their first 5 years, on request and only once.
Source: e-ΕΦΚΑ: Εγκύκλιος 6/2026 (03.02.2026), Ασφαλιστικές εισφορές έτους 2026 Μη Μισθωτών, Ελευθέρων Επαγγελματιών, Αυτοαπασχολουμένων, Αγροτών · retrieved 2026-11-11
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Official sources
- Νόμος 5246/2025 (ΦΕΚ Α' 198/11.11.2025): tax reform for demography and the middle class · retrieved 2026-11-11
- Νόμος 5045/2023 (ΦΕΚ Α' 136/29.07.2023), art. 43: tax reduction for dependent children · retrieved 2026-11-11
- Νόμος 4646/2019 (ΦΕΚ Α' 201/12.12.2019), art. 9: art. 16 ΚΦΕ (tax reduction and phase-out) · retrieved 2026-11-11
- Νόμος 4972/2022 (ΦΕΚ Α' 181/23.09.2022), art. 177: abolition of the special solidarity contribution · retrieved 2026-11-11
- e-ΕΦΚΑ Εγκύκλιος 38/2024 and the Excel of active ΚΠΚ (contribution rates by branch from 1 January 2025) · retrieved 2026-11-11
- e-ΕΦΚΑ Εγκύκλιος 4/2026: ceiling on insurable earnings from 1 January 2026 · retrieved 2026-11-11
- Π.δ. 62/2025 Κώδικας Εργατικού Δικαίου (ΦΕΚ Α' 121/11.07.2025): holiday bonuses and leave allowance · retrieved 2026-11-11
- ΚΥΑ 8934/2026 (ΦΕΚ Β' 1759/27.03.2026): statutory minimum wage from 1 April 2026 · retrieved 2026-11-11
- e-ΕΦΚΑ Εγκύκλιος 6/2026: 2026 contributions of the self-employed, freelancers and farmers · retrieved 2026-11-11
- Νόμος 5073/2023 (ΦΕΚ Α' 204/11.12.2023): presumed minimum income from business activity (art. 28Α to 28Δ ΚΦΕ) · retrieved 2026-11-11
- Νόμος 5222/2025 (ΦΕΚ Α' 134/28.07.2025): art. 5Α and 5Γ ΚΦΕ; VAT small-business exemption (art. 44α Κώδικα Φ.Π.Α.) · retrieved 2026-11-11
- Νόμος 5038/2023 Κώδικας Μετανάστευσης (ΦΕΚ Α' 81/01.04.2023), art. 68: digital nomads · retrieved 2026-11-11
- Νόμος 4670/2020 (ΦΕΚ Α' 43/28.02.2020), art. 35: self-employed insurance categories · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.