Greece

Last update: 2026-05-10
GR EUR Greek
Pros
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.
Personal income
9 → 44%
progressive
Corporate
22%
flat
Capital gains
15%
flat
VAT (standard)
24%
standard rate
i 7 DIVIDEND PIPELINE
i 6.6 HOLDING
i 5.9 VERY LOW TAX
i 2 EASY CITIZENSHIP
i 1.8 CRYPTO HAVEN
i 1.8 PRIVACY GRADE
VERYLOW TAX 5.9/10 HOLDING 6.6/10 DIVIDENDPIPELINE 7/10 CRYPTOHAVEN 1.8/10 PRIVACYGRADE 1.8/10 EASYCITIZENSHIP 2/10
01/08

Will Greece tax what you earn?

income tax tax residency territorial system

YES, A LOT. Greece taxes personal income heavily (top marginal rate 44%), and its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The classic combo of high rate and broad catchment. Leaving is rarely as simple as buying a plane ticket.

Personal income taxi
9 → 44%
progressive · 6 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Greece tax what you own?

capital gains wealth tax inheritance dividends interest

YES, BUT LIGHTLY. Capital gains are taxed at a low 15% in Greece, but the country also applies an annual wealth tax (top rate 10%). Over a long holding period, the recurring charge can outweigh the realisation tax entirely.

Capital gainsi
15%
flat · +0.1% sales of shares listed on a regulated market or multilateral trading facility operating in Greece
Dividend taxi
5%
flat
Interest incomei
15%
flat
Wealth taxi
0 → 10%
progressive · threshold 173,505
Crypto · tax regimei
Regime
UNREGULATED
Fallback 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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
APPLIES
system · heir-based · 5 heir classes
HeirTop rateAllowance
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
03/08

Is it easy to run a company in Greece?

corporate tax criminal liability public registry VAT IP box

YES, BUT TAXED. Corporate tax in Greece is 22%, but the tax isn't where this country hurts. It treats misuse of corporate assets as a criminal offense (the textbook case is the French abus de biens sociaux doctrine: using your own company's money for personal purposes can trigger prosecution, even as sole shareholder, because the company is a distinct legal person and your consent doesn't waive the offense). And it runs public corporate registries: your name as shareholder is queryable by anyone with a browser. For an owner-operator, those two combined are the real friction. Heavier than the rate, and far less negotiable. Running a clean structure is straightforward; running it casually isn't.

Corporate taxi
22%
flat
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PUBLIC
General Commercial Registry (G.E.MI.)
Directors privacyi
PUBLIC
General Commercial Registry (G.E.MI.)
Incorporation costi
Private Capital Company (P.C.)
Ιδιωτική Κεφαλαιουχική Εταιρεία (I.K.E.)
State Registration Fee (e-YMS) USD 21
GEMI and Chamber of Commerce Registration USD 81
Professional Incorporation Service (Lawyer/Accountant) USD 694
Founder Tax ID (AFM) Procurement for Foreigners USD 289
Total USD 1,085
VAT standard ratei
24%
3 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
Energy
6%
electricity
6%
natural gas
6%
district heat.
6%
domestic fuel
Digital & telecom
24%
digital
24%
telecom
24%
broadcast
Construction
24%
construction
Agriculture
6%
animal feed
04/08

Is Greece good for your holding company?

treaty network participation exemption withholding

YES. Greece offers a moderate treaty network (44 signed) paired with a full participation exemption (100% on qualifying dividends and gains). A respectable holding jurisdiction. Not in the NL/LU/SG elite tier on treaty count, but the through-flow is clean.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
100%
10% holding · 24 months min
CFC rulesi
APPLY
Greek tax residents are taxed on undistributed income of foreign entities if they hold over 50% control, the foreign tax is less than half of the Greek rate, and passive income exceeds 30%. Exceptions apply to EU/EEA entities performing substantive economic activities.
WHT · dividendsi
5%
non-resident outbound
WHT · interest
15%
non-resident outbound
WHT · royalties
20%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
44
active
Treaties pending
in negotiation
Tax treaty networki
origin · GR 0% > 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
05/08

What does it cost to come and go from Greece?

exit tax territorial system dual citizenship

SOME. Greece taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Greece protect your privacy?

info exchange corporate registries

NOT AT ALL. Greece has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.

Multilateral reporting frameworks 4/10 active · 4 pending
CRS
CARF
2024
FATCA
2014
MLI
2021
BEPS
MAAC
2013
GLOBAL FORUM
EOIR
CRYPTO-CARF
2024
CRYPTO TRAVEL RULE
07/08

Is Greece itself a liability?

blacklists FATF standing

NO. Greece is clear of every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside FATF membership. Dealing with this jurisdiction is reputationally inert: no flags follow the transaction.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Greece?

press freedom crypto CBDC EU

PARTLY. Greece is an EU member, which puts it on the trajectory of the digital euro: a programmable, traceable CBDC designed to run on the same rails as the currency itself. Under MiCA, crypto is regulated rather than banned, but the direction of travel for financial expression in the bloc is state-controlled rails by default. Press freedom may sit high (RSF rank #89); financial freedom is on a clear ratchet.

Press freedom · RSF indexi
89/180
score 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.
European Central Bank
RESEARCH
Wholesale Digital Euro
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.
European Central Bank
RESEARCH
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Greece. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.