Tax
Progressive income tax, corporate tax and the ENFIA property levy
Residents are taxed on worldwide income at progressive rates, with a separate solidarity history and a schedule for rental and business income. Companies pay corporate income tax, and real estate is taxed annually through ENFIA.
Key rules
- Tax residence generally arises after 183 days in Greece in any twelve-month period.
- Corporate profits are taxed at a flat rate with dividend withholding on distribution.
- ENFIA is an annual tax on property based on objective values and location.
Governing law
- Income Tax Code (Act 4172/2013)
- Tax Procedure Code (Act 4987/2022)
In practice
Alternative regimes offer flat taxation for foreign pensioners, high-net-worth investors and returning professionals; each requires timely application.