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Greece - Tax year 2025

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Calculate net salary after EFKA social insurance and progressive income tax (9%-44%), check FPA liability at 24%, 13%, or 6%, and plan long-term savings with compound interest. All figures follow AADE and EFKA official sources.

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Business

FPA (VAT) and corporate tax calculators for Greek businesses 2025.

FPA (VAT) calculator

Three rates: 24%, 13%, 6%.

Corporate tax (22%)

Flat 22% corporate income tax.

How Greek income tax works in 2025

Greece applies a five-bracket progressive income tax scale under the Unified Tax Code (AADE). The first 10,000 EUR of annual income is taxed at 9%, rising through 22%, 28%, 36%, and 44% on income above 40,000 EUR. Employed residents with salary income receive a resident tax credit that reduces the final liability, with the credit amount declining as income rises. Before income tax is calculated, EFKA social insurance contributions are deducted from gross salary. The employee EFKA rate for most private-sector workers is 13.87% of gross salary, covering pension, supplementary pension, health, and unemployment contributions. Employers pay an additional 22.29% on top of the gross salary. All income tax is administered and collected by AADE (aade.gr), the Independent Authority for Public Revenue.

EFKA social insurance contributions explained

EFKA (efka.gov.gr) is the unified social insurance fund that covers all private-sector employees in Greece. The employee contribution of 13.87% breaks down into four components: main pension 6.67%, supplementary pension 3.50%, healthcare 2.55%, and unemployment 1.15%. These percentages apply to gross salary up to the monthly EFKA ceiling, which is revised each year. Employees above the ceiling pay contributions only up to the cap, so their effective rate on total earnings falls as gross salary rises. Self-employed individuals face different EFKA brackets set annually by ministerial decision, with five tiers ranging from roughly 210 EUR to 700 EUR per month depending on years of registration. The EFKA calculators on this site cover the employed private-sector case only.

FPA (VAT) rates and when they apply

Greece levies FPA (Foros Prostithemenis Axias, the Greek equivalent of VAT) at three rates. The standard rate of 24% applies to most goods and services. A reduced rate of 13% covers specific categories including fresh food, non-alcoholic beverages, passenger transport, and certain hospitality services. The super-reduced rate of 6% applies to pharmaceuticals, books, newspapers, and theatre tickets. Certain Greek islands in the Aegean Sea benefit from reduced FPA rates, typically 30% lower than the mainland equivalents, though this concession has been suspended and reinstated periodically. Businesses registered for FPA file returns monthly or quarterly through the AADE myDATA platform and charge FPA on taxable supplies while recovering input FPA on qualifying purchases.

Dividend withholding and investment taxation

Dividends distributed by Greek companies (Societe Anonyme or EPE limited liability company) to individual shareholders are subject to a flat 5% withholding tax, introduced in 2020 and maintained through the 2025 tax year. This withholding is the final tax on those dividends for Greek resident individuals; no further income tax is owed on the dividend amount. Capital gains from the sale of listed shares on the Athens Stock Exchange are currently exempt from capital gains tax for private investors, though this exemption has been subject to legislative review. Interest income from bank deposits is withheld at 15% by the paying bank. Gains from unlisted company shares are taxed at 15% as capital income. Investors should verify current rules at aade.gr because rates and exemptions have changed multiple times in recent years.

Frequently asked questions

How do I calculate my net salary in Greece?

Start with your agreed gross annual salary. Subtract employee EFKA contributions (13.87% of gross, up to the annual EFKA ceiling) to arrive at taxable income. Apply the progressive income tax brackets: 9% on the first 10,000 EUR, 22% on 10,001-20,000 EUR, 28% on 20,001-30,000 EUR, 36% on 30,001-40,000 EUR, and 44% on amounts above 40,000 EUR. Subtract the resident salary tax credit, which is 777 EUR per year for income up to 12,000 EUR and phases down to zero around 20,000 EUR. The result is your annual income tax. Deduct EFKA contributions and income tax from gross salary to get annual net take-home pay. Divide by 14 if your employer pays 14 monthly instalments (12 months plus holiday and Easter bonuses), or by 12 if bonuses are incorporated into monthly pay. Our income tax calculator handles all these steps automatically.

What is the EFKA contribution rate for employees in 2025?

For private-sector employees in 2025, the total employee EFKA contribution rate is 13.87% of gross salary. This breaks down as follows: main pension 6.67%, supplementary pension (ETEAEP) 3.50%, healthcare 2.55%, and unemployment insurance 1.15%. The employer also pays 22.29% on top of the same gross salary base, so the total social insurance cost on a gross salary is 36.16% before any income tax. There is a monthly contribution ceiling (anotatou orio asphalisteon apokhon) set by the EFKA board each year; contributions are not charged on earnings above this ceiling. The ceiling changes annually, so check efka.gov.gr for the figure in force at the time of your payroll calculation. Our EFKA calculator applies the 2025 rates and ceiling by default.

Which FPA rate applies to my business services?

The correct FPA rate depends on the nature of the supply. The standard 24% rate applies to most commercial services, consulting, software, marketing, construction, and general trade. The reduced 13% rate applies to catering and restaurant services, certain agricultural inputs, non-alcoholic beverages, and passenger transport by sea and air within Greece. The super-reduced 6% rate covers pharmaceutical products, books and newspapers, theatre and cinema tickets, and some welfare services. If you are uncertain which rate applies to a specific product or service code, consult the VAT Schedule appended to Greek Law 2859/2000 (the FPA Code) or request a binding ruling from AADE. Charging the wrong rate can result in penalties, and if you undercharge FPA you remain liable to AADE for the shortfall. Our FPA calculator lets you toggle between all three rates.

Are these calculators accurate for my personal tax situation?

The calculators on this site model the standard case for a single employed individual with salary income only in Greece in tax year 2025. They apply official rates from AADE and EFKA and are updated when legislation changes. However, they do not account for individual deductions such as dependent children (which can increase the tax credit), disability allowances, mortgage interest deductions, charitable donation credits, or receipts-based deductions submitted through the AADE myAADE portal. They also do not cover non-resident tax treatment, the alternative 50% income exemption for new residents transferring tax residency to Greece, or special regimes for pensioners relocating to Greece. If your situation involves any of these factors, use the calculators as a directional estimate and confirm the final figures with a certified Greek tax accountant (logistis) or AADE directly at aade.gr.

These calculators are provided for informational purposes only and model a single employed individual in Greece with salary income and no individual deductions such as dependants, disability allowances, or mortgage interest credits. Figures are based on official 2025 rates published by AADE (aade.gr) and EFKA (efka.gov.gr) and are updated when legislation changes. They do not constitute tax advice. For your personal tax liability, consult a certified Greek tax accountant or contact AADE directly.

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