Calculate your net salary in Greece 2025. Income tax with 5 brackets (9% to 44%), tax credit up to 777 EUR, and EFKA social insurance (13.87% employee). Source: AADE aade.gr and EFKA efka.gov.gr.
Enter your annual gross salary and see your net monthly pay after EFKA social insurance and income tax under the 2025 Greek rules.
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Your breakdown
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How Greek income tax brackets work in 2025
Greece taxes employment income under a 5-bracket progressive system, established by Article 15 of the Income Tax Code (Law 4172/2013) as updated by Law 4646/2019 and effective from tax year 2020. The first 10,000 EUR of taxable income is taxed at 9%. The next 10,000 EUR (from 10,001 to 20,000) is taxed at 22%. Income from 20,001 to 30,000 EUR is taxed at 28%. Income from 30,001 to 40,000 EUR is taxed at 36%. Any income above 40,000 EUR is taxed at the top rate of 44%. Each rate applies only to the portion of income within that band, so a person earning 50,000 EUR taxable does not pay 44% on all of it, only on the slice above 40,000 EUR.
EFKA contributions and the taxable base
Before income tax is calculated, the employee pays EFKA social insurance at a combined rate of 13.87% of gross salary. This total covers four programmes: main pension (6.67%), supplementary pension (3.50%), health insurance (2.55%), and unemployment (1.15%). EFKA is deducted first, and the remainder becomes taxable income. For a gross salary of 25,000 EUR, EFKA amounts to roughly 3,468 EUR, leaving a taxable income of about 21,532 EUR. The income tax is then computed on that lower figure, which means EFKA contributions effectively reduce the income tax bill as well.
The resident employee tax credit (ekptosi)
Greek resident employees with lower incomes benefit from a tax credit that reduces their final income tax. The credit is 777 EUR for taxable income up to 12,000 EUR. Between 12,000 and 20,000 EUR it tapers linearly to zero. Above 20,000 EUR of taxable income no credit applies. The credit is subtracted from the raw tax after bracket calculations, and if it exceeds the raw tax the result is floored at zero (no refund). For a gross salary near the minimum wage level, this credit can eliminate most or all income tax. The credit is confirmed by AADE (aade.gr) for tax year 2025.
The 14-month salary convention in Greece
Greek employment contracts typically provide 14 monthly pay packets per year rather than 12. Two extra payments are mandated by labour law: a holiday (Easter) bonus equal to half a monthly salary paid before Easter, and a Christmas bonus equal to a full monthly salary paid in December. There is also a summer holiday allowance of half a monthly salary paid before the summer break. The total adds up to 14 salary instalments across the year. This calculator divides the net annual salary by 14 to arrive at the net monthly figure. If your contract pays only 12 months, divide the net annual figure by 12 instead to get your monthly net.
Frequently asked questions
What is the income tax rate on a salary of 25,000 EUR in Greece in 2025?
On a gross salary of 25,000 EUR, the calculation proceeds in two steps. First, EFKA social insurance of 13.87% is deducted, giving a taxable income of roughly 21,533 EUR. The 5-bracket income tax is then applied: 9% on the first 10,000 EUR (900 EUR), 22% on the next 10,000 EUR (2,200 EUR), and 28% on the remaining 1,533 EUR (429 EUR), totalling approximately 3,529 EUR in raw tax. Because the taxable income falls between 12,000 and 20,000 EUR, no tax credit applies at this income level. The effective income tax rate on the gross salary comes to around 14%. This means an annual net salary of approximately 18,000 EUR, or about 1,285 EUR per month under the 14-month convention used in Greece.
How does the Greek income tax bracket system work in 2025?
Greece uses a progressive 5-bracket system, set out in Article 15 of the Income Tax Code (Law 4172/2013 as amended by Law 4646/2019, effective from tax year 2020). Each bracket rate applies only to the slice of income within that band, not to total income. The bands are: 9% on the first 10,000 EUR, 22% on income from 10,001 to 20,000 EUR, 28% on income from 20,001 to 30,000 EUR, 36% on income from 30,001 to 40,000 EUR, and 44% on any income above 40,000 EUR. The tax base is taxable income after EFKA contributions are deducted from gross salary. After computing the raw tax, the resident tax credit (up to 777 EUR) may reduce the final bill further for lower earners.
What is the employee tax credit (ekptosi) in Greece and who qualifies?
Greece provides a resident employee tax credit (known informally as ekptosi or tax reduction) that reduces income tax owed. For tax year 2025 the credit is 777 EUR for taxpayers whose taxable income is 12,000 EUR or below. For incomes between 12,000 EUR and 20,000 EUR the credit phases out linearly, reaching zero at 20,000 EUR. Above 20,000 EUR of taxable income, no credit applies. The credit is designed to protect lower-wage workers from income tax by offsetting a meaningful portion of their tax bill. For example, an employee with a taxable income of 16,000 EUR receives a partial credit of roughly 388 EUR. The credit applies after EFKA deductions reduce gross salary to taxable income, so the gross salary threshold that triggers phase-out is somewhat higher than 12,000 EUR.
How does EFKA social insurance work for Greek employees in 2025?
EFKA (Eniaios Foreas Koinonikis Asfalisis) is the unified social security entity in Greece. Following the 2020 reform under Law 4670/2020, the total employee contribution rate is 13.87% of gross salary, split across four components: main pension (kyria syntaxi) at 6.67%, supplementary pension (epikourike syntaxi) at 3.5%, health insurance (ygeia) at 2.55%, and unemployment (anergia) at 1.15%. These contributions are deducted from gross salary before income tax is calculated, meaning they reduce the taxable base. Employer contributions add a further 22.29% on top, but that cost is borne by the employer and does not affect the employee take-home calculation shown here. EFKA contributions are sourced from efka.gov.gr.