Strategic Mediterranean location and rapidly improving digital infrastructure for global trade and remote operations.
Recent corporate tax rate reductions and attractive incentives for foreign investors and digital nomads.
Exceptional lifestyle quality with Mediterranean climate and high levels of personal safety and security.
Cons
Excessive social security contributions and complex bureaucratic requirements for daily business management.
Persistent corruption and slow judicial processes regarding contract enforcement and property rights protection.
Significant state interventionism and high public debt levels with negative impact on long-term fiscal predictability.
Set up your tax residency in Greece and the state hands you a straight 50% cut on your income tax for seven years, a real deal made to lure foreign entrepreneurs.
The catch: paperwork here is a full-contact sport, the banking system still carries scars from the 2015 crisis, and corruption lingers more in town halls than in your day-to-day business.
Besides that: in Athens' upscale neighborhoods like Kolonaki or Glyfada, you're safe, the food is excellent, and the scenery is stunning.
They'll shear you for up to 44% at the top marginal rate in Greece, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.
Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.
01.1Income tax
Personal income tax
9 → 44%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 6 brackets
Bracket (USD)
Rate
0 – 11,478
9%
11,478 – 22,955
20%
22,955 – 34,433
26%
34,433 – 45,910
34%
45,910 – 68,866
39%
68,866 +
44%
01.2Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
exists here
Economic interest
exists here
Family centre
exists here
Habitual abode
exists here
Extended-stay test
does not exist here
Income tax simulatori
If you earn
a year, you will pay
.
Roughly
effective, with a marginal rate of
.
Will your wealth be taxed?YES, BUT LIGHTLY.
Capital gains in Greece get a light 15% haircut, with no annual wealth levy.
But inheritance takes its own bite when assets pass down. Cheap to hold, pricier to hand over.
02.1Investment income
Capital gains
15%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
15%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
Heir
Top rate
Allowance
Spouse
10%
EUR 150,000
Children
10%
EUR 150,000
Siblings
20%
EUR 30,000
Other relatives
20%
EUR 30,000
Non-relatives
40%
EUR 6,000
02.3Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 15% · Greece currently lacks specific crypto legislation, creating a legal vacuum. Tax authorities (AADE) generally apply a 15% capital gains tax by analogy to 'titles' (Law 4172/2013). A formal regulatory framework is expected in 2025. Professional trading is taxed as business income on a progressive scale (9%-44%). Swaps are technically taxable disposals under general principles.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced
Easy to run a company there?NO.
Corporate tax in Greece is 22%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.
And the registries are public: your name as shareholder, free to browse.
For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.
03.1Rates
Corporate tax
22%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +7% Credit institutions that have elected to participate in the deferred tax assets (DTAs) regime under Art. 27A of the Income Tax Code (ITC) are subject to a CIT rate of 29% (22% + 7% surtax)
VAT standard rate
24%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
6%13%24%
Food & drink
13%
food
13%
non-alcoholic
24%
alcohol
Print media
6%
books
6%
ebooks
6%
newspapers
Culture
6%
cultural events
6%
cinema
6%
theatre
Transport
13%
public transit
13%
rail
13%
air
Hospitality
13%
hotels
13%
restaurants
13%
takeaway
Health
6%
pharma
6%
medical dev.
Energy
6%
electricity
6%
natural gas
6%
district heat.
Digital & telecom
24%
digital
24%
telecom
24%
broadcast
Agriculture
6%
animal feed
03.2Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Greek Penal Code, Articles 375 (Embezzlement) and 390 (Breach of Trust) · Greece strictly adheres to the principle of the 'Autonomy of the Legal Entity' (Αυτοτέλεια του Νομικού Προσώπου). Under this principle, the company's assets are legally distinct from the shareholder's personal property. Consequently, a sole shareholder-director who misappropriates company funds for personal use can be prosecuted for Embezzlement (Art. 375) or Breach of Trust (Art. 390), as the company is considered a separate victim. While 2019 reforms (Law 4619/2019) made the prosecution of Breach of Trust in private entities dependent on a formal complaint by the victim, the act remains a criminal offense, and high-value Embezzlement (>€120,000) is prosecuted ex officio.
Shareholders privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesGeneral Commercial Registry (G.E.MI.)
Directors privacy
PUBLIC
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesGeneral Commercial Registry (G.E.MI.)
03.3Incorporation cost
In this country, the most standard company form is called Ιδιωτική Κεφαλαιουχική Εταιρεία (I.K.E.) (Private Capital Company (P.C.)). The costs below are for incorporating a company in its simplest form, for reference only.
State Registration Fee (e-YMS)
USD 21
GEMI and Chamber of Commerce Registration
USD 80
Professional Incorporation Service (Lawyer/Accountant)
USD 689
Founder Tax ID (AFM) Procurement for Foreigners
USD 287
Total
USD 1,077
A good fit for a holding?YES.
Greece pairs a moderate treaty network (44 signed) with a full participation exemption (100% on qualifying dividends and gains).
A perfectly honest holding base: not the NL/LU/SG first division on treaty count, but the pipes don't leak.
04.1Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires10% holding · 24 months min
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesGreek tax residents must include in their taxable income the undistributed earnings of a foreign entity or permanent establishment if they hold over 50% of the voting rights, equity, or profit entitlement, and the foreign entity is subject to low taxation or derives significant passive income.
04.2Withholding tax · non-resident
WHT · dividends
5%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
15%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
20%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
5%
read moreClose
Source et informations complémentairespenalty rate · blacklisted destinations
04.3Treaty network
Treaties signed
44
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
—
read moreClose
Source et informations complémentairesin negotiation
Tax treaty network
origin · GR0%> 0%no treaty
⌖
Inspect a country
Hover any country on the map to read its withholding-tax treaty with GR.
Country
Status
Dividends
Interest
Royalties
∅
// no treaties match
Easy to come and go?SOME.
Greece taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.
Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.
05.1Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2Citizenship paths
Residence
12 years
read moreClose
Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
read moreClose
Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
read moreClose
Source et informations complémentairesavailable path to naturalisation
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
—
read moreClose
Source et informations complémentairesnot available
Is your money watched?YES, CLOSELY.
Greece signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.
Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.
Multilateral reporting frameworks
4/9 active
· 3 pending
CRS
—
CARF
2024
FATCA
2014
MLI
2021
BEPS
—
MAAC
2013
GLOBAL FORUM
—
EOIR
—
CRYPTO TRAVEL RULE
—
Is it blacklisted?NO.
Greece is clean on every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside the FATF club.
Wiring money to or from here raises zero eyebrows: no flags, no extra questions, no compliance officer waking up. Reputationally, a non-event.
Blacklist exposureClear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
Do you feel free there?PARTLY.
Greece is an EU member, which puts it on the digital euro conveyor belt: a programmable, traceable CBDC built to run on the same rails as the currency itself.
Under MiCA, crypto is regulated rather than banned, but the direction of travel for money in the bloc is state-controlled rails by default.
Press freedom may sit high (RSF rank #89); financial freedom is caught in a ratchet, and ratchets only turn one way.
08.1Press freedom
Press freedom · RSF index
89/180
read moreClose
De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 55 · ↓ 1 rank year-on-year
Central bank digital currencyi
Program
Status
Cross-border
Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
—
—
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
Greece is wired straight into the global money grid: 9/11 of the services we track work here.
Stripe onboards you, so you can charge cards from a laptop the day you land. Wise, Revolut, PayPal: pick your rails, they all run. One footnote for your comfort, not your business: Amazon doesn't deliver here, so plan on local e-commerce for the doorstep part of life.
Accept payments5/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO
Other jurisdictions worth comparing
Picked by similarity of strategic profile to Greece. No editorial ranking — neighbours in the same scoring space.
