How much you pay in Greece depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: Progressive 9-44%. Social contributions: ~13.9% employee.
Relocating employees can get a 50% income exemption for 7 years (5A regime). Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Same brackets on profit; presumptive minimum-income rules apply. Social contributions: EFKA classes from ~€250/mo.
The presumptive minimum (deemed income) surprised many freelancers; plan for it. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 22%. Dividends 5%.
A 22% + 5% combo that undercuts most of western Europe. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Greece (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Greece tax advisor confirm the current rules for your specific case.