Calculate dividend withholding tax in Greece. Greek-listed shares are subject to 5% dividend withholding tax (GR_FOROS_METOHON). See net dividend after Greek tax.
Enter the gross dividend and share value to calculate the Greek withholding tax and your net dividend received.
Net dividend received
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Dividend withholding tax (5%)
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Gross dividend yield
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Net dividend yield
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Effective tax rate
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Your breakdown
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How dividend tax works in Greece
When a Greek corporation distributes profits to shareholders, it withholds 5% of the gross dividend before paying out. The shareholder receives the net amount (95% of gross) and the company remits the 5% to AADE (Greek tax authority). For Greek resident individuals, this withholding is the only tax on the dividend, no further income tax applies.
Example calculation
A Greek investor holds shares worth 20,000 EUR in a Greek-listed company. The company declares a dividend of 1,000 EUR. The 5% withholding is 50 EUR, and the investor receives 950 EUR net. The gross yield is 5.0% on the portfolio, and the net yield after tax is 4.75%.
Tips and considerations
The 5% Greek dividend rate is relatively low by EU standards. Reinvesting net dividends compounds wealth efficiently. Keep records of any foreign dividends received for your annual Form E1 declaration to claim foreign tax credits and avoid double taxation. Greek-listed ETFs and mutual funds may have different distribution tax treatment.
Frequently asked questions
What is the dividend withholding tax rate in Greece in 2026?
Greece imposes a withholding tax of 5% on dividends distributed by Greek corporations (AE) to shareholders, under Article 64 of the Greek Income Tax Code (Law 4172/2013) as amended by Law 4646/2019. The withholding is deducted at source by the company before the dividend is paid to the shareholder. For Greek resident individuals, this withholding is a final tax, meaning no further personal income tax is due on the dividend. For legal entities and non-residents, different rules may apply depending on tax treaties.
Are dividends from foreign shares taxed differently in Greece for residents?
Greek resident individuals receiving dividends from foreign (non-Greek) shares are subject to a 5% flat tax on the gross foreign dividend, consistent with the treatment of domestic dividends. However, a foreign tax credit may apply where the foreign country has already withheld tax. Greece has double-taxation agreements with many countries that can reduce or eliminate double taxation. You should declare foreign dividends on your annual tax return (Form E1) and claim any applicable foreign tax credit to avoid being taxed twice.
Is the 5% dividend tax a final tax for Greek residents?
Yes, for Greek resident individuals the 5% withholding on dividends from Greek corporations is treated as a final tax. You do not include the dividend in your regular income tax calculation and do not owe additional income tax on it. The dividend income is entirely settled through the withholding. This makes dividends from Greek stocks relatively straightforward from a tax compliance standpoint. Foreign dividends require you to declare them on Form E1, but the same 5% effective rate applies and any foreign withholding credit reduces the Greek tax owed.
How does dividend tax compare to capital gains tax on Greek shares?
Dividends from Greek-listed shares are taxed at 5% as a final withholding tax. Capital gains from the sale of Greek-listed shares held by individuals are currently taxed at 15% (Article 42 of Law 4172/2013). However, capital losses from share sales can offset capital gains in the same tax year. Investors with a mix of dividend income and capital gains/losses should plan their portfolio with these differential rates in mind. The 5% dividend rate is among the lowest in the EU, making dividend-paying Greek stocks relatively tax-efficient.