Calculate net bonus pay in Greece 2026. Bonuses are taxed as employment income: EFKA 13.87% plus income tax brackets 9%-44%. See your actual take-home.
Enter your base annual salary and bonus amount to see exactly how much of the bonus you keep after EFKA and income tax under 2026 Greek rules.
Net bonus take-home
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EFKA on bonus
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Income tax on bonus
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Effective bonus rate
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Total annual net
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Your breakdown
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How bonuses are taxed in Greece
Greece does not apply a separate flat rate to bonuses. All bonus income is added to the annual employment gross and passed through the same 5-bracket income tax system: 9% to 44%. EFKA at 13.87% is deducted first, reducing the taxable amount, and then income tax is computed on the combined taxable income. The effective deduction rate on a bonus is therefore higher for employees already in upper brackets.
Example: 25,000 EUR salary, 3,000 EUR bonus
Without bonus: taxable income 21,532 EUR, income tax 3,529 EUR, net 18,003 EUR. With bonus: total gross 28,000 EUR, taxable income 24,116 EUR, income tax 4,253 EUR, net 19,863 EUR. Difference: 1,860 EUR net from a 3,000 EUR gross bonus. EFKA on bonus: 416 EUR. Income tax increase: 724 EUR. Effective bonus deduction rate: 38%.
Planning tips for bonus recipients
If your bonus pushes annual taxable income across a bracket boundary (10,000, 20,000, 30,000, or 40,000 EUR), the portion in the higher bracket is taxed at the higher rate. Timing a bonus in a lower-income year (for example, a year in which you worked part-time) can reduce the effective rate. Contributions to an approved pension plan in the same year may offset some of the incremental tax.
Frequently asked questions
How are bonuses taxed in Greece?
Bonuses are treated as regular employment income in Greece and are subject to the same two deductions: EFKA social insurance at 13.87% and income tax at the applicable bracket rate. The bonus is added to the annual gross for the purpose of determining the tax bracket. If your regular salary already places you in the 22% bracket, the bonus will be taxed at 22% up to the bracket ceiling and at 28% if it pushes you into the next band. There is no preferential flat rate or exemption for discretionary bonuses.
What is the effective tax rate on a 5,000 EUR bonus in Greece for someone earning 25,000 EUR gross?
On a base salary of 25,000 EUR, the taxable income after EFKA is about 21,532 EUR, placing this employee in the 28% bracket (20,001 to 30,000 EUR). A 5,000 EUR bonus adds roughly 4,307 EUR of taxable income. Tax on that slice at 28% is about 1,206 EUR. EFKA on the 5,000 EUR bonus is 694 EUR. Total deductions from the 5,000 EUR bonus: about 1,900 EUR. Net bonus: about 3,100 EUR. Effective bonus deduction rate: about 38%.
Is the mandatory Christmas bonus taxed the same way as a discretionary performance bonus?
Yes. Both mandatory salary supplements (Christmas, Easter, summer) and discretionary performance bonuses are treated identically under Greek income tax law. Both are added to annual gross income and taxed under the same 5-bracket system. The only difference is timing: mandatory supplements are paid on fixed legal deadlines, whereas discretionary bonuses can be paid at any point in the year. For payroll purposes, employers estimate annual taxable income including expected bonuses and withhold tax accordingly across monthly payslips.
Can my employer pay my bonus through a different structure to reduce tax?
There are limited options. Employers can provide certain non-cash benefits (vouchers, insurance, approved benefits in kind) that may receive different tax treatment or be exempt up to certain thresholds. Contributions to an approved group pension scheme on behalf of employees can also be structured to reduce taxable income. However, straightforward cash bonuses do not benefit from any flat rate or special regime and are taxed as employment income. Any tax planning around bonuses should involve a licensed Greek tax advisor familiar with AADE guidance.