Europe · Tax guide
Greece
Greece taxes company profits at 22%, charges VAT at 24%, requires real-time reporting through the myDATA platform and is making B2B e-invoicing mandatory during 2026. Taxes are administered by the Independent Authority for Public Revenue (AADE).
At a glance
- Corporate income tax
- 22%
- VAT
- 24%
- B2B e-invoicing
- 1 October 2026
- Withholding on dividends
- 5%
- Real estate transfer tax
- 3.09%
- Global minimum tax
- 15%
Flat rate
Reduced rates 13% and 6%
For all businesses
Interest 15%, royalties 20%
Paid by the buyer
Groups with revenue of €750 million or more
Corporate income tax
Companies pay 22%, with an advance payment towards the next year's tax. The return is filed by the end of the sixth month after the year-end.
VAT
VAT is charged at 24%, with reduced rates of 13% and 6%; some islands have lower rates. Returns are monthly or quarterly.
myDATA and e-invoicing
Invoice data must be transmitted to AADE's myDATA platform. B2B e-invoicing through certified providers became mandatory on 2 March 2026 for businesses with 2023 revenue above €1 million, and applies to all other businesses from 1 October 2026.
Withholding tax
- Dividends: 5%.
- Interest: 15%.
- Royalties and technical fees: 20%.
- Treaties and EU directives can reduce or remove these.
Property, transfer pricing and the global minimum tax
Buyers of existing property pay real estate transfer tax of 3.09%.
Related-party transactions must be at arm's length. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.
Key dates
- Monthly or quarterlyVAT return
- 1 October 2026B2B e-invoicing mandatory for all businesses
- End of the sixth month after the year-endCorporate income tax return
Figures and sources
12 figures- Corporate income tax rate22%Checked against the official source
- VAT standard rate24%Checked against the official source
- VAT reduced rates13% and 6%Checked against the official source
- Mandatory B2B e-invoicing for all other businesses1 October 2026Under professional review
- Withholding on dividends5%Checked against the official source
- Withholding on interest15%Checked against the official source
- Withholding on royalties and technical fees20%Checked against the official source
- Real estate transfer tax (including municipal surcharge)3.09%Under professional review
- Global minimum tax rate15%Checked against the official source
- Group revenue for the global minimum tax€750 millionChecked against the official source
- Mandatory B2B e-invoicing for businesses with 2023 revenue above €1 million2 March 2026Under professional review
- 2023 revenue above which the first e-invoicing phase applies€1 millionUnder professional review
Indicative only. This assessment is a high-level overview of tax obligations in Greece based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Greek tax adviser or certified accountant before making compliance decisions.