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
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Greece for more than 183 days in aggregate during any 12‑month period
- Centre of vital interests (personal, family, economic and social ties) located in Greece, assessed holistically when day‑count is not decisive
- Formal registration / classification as Greek tax resident in the AADE system until tax residence is officially transferred abroad
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| 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 | — | — | — |