Greece Tax Class and Filing Status Calculator 2026
Compare Greek income tax for different filing statuses: single, married filing separately, and families with dependants. Resident tax credit and income thresholds differ.
Enter each spouse's gross salary and number of dependent children to compare total income tax under Greek rules and the benefit of family tax credits.
Combined net annual income
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Spouse 1 net annual
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Spouse 2 net annual
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Family child tax credit
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Total income tax (both)
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Your breakdown
Updates live as you type
Item
Amount
Greek tax filing and family credits
Greece requires joint filing but taxes spouses independently. Each spouse applies the 5-bracket income tax to their own income, their own EFKA, and their own resident tax credit. Family tax credits for children are applied to the higher-earning spouse's tax bill first. The system does not allow income splitting or joint averaging, so a family with one high earner and one low earner pays more tax than a family where income is evenly split.
Example: 35,000 + 20,000 EUR, 2 children
Spouse 1 net: approximately 24,204 EUR. Spouse 2 net: approximately 15,006 EUR. Child credits: 2 children times 500 EUR = 1,000 EUR total (applied to Spouse 1 tax). Combined net: approximately 40,210 EUR including the child credit benefit. Combined annual gross: 55,000 EUR.
Tax planning for Greek families
Because Greece taxes spouses separately without income splitting, families may benefit from ensuring that both spouses earn income rather than relying on one. A second earner with taxable income below 12,000 EUR pays minimal tax (after EFKA and the full 777 EUR credit), and the family benefits from both the second income and the preservation of the lower earner's credit. Child credits are modest (500 EUR per child) but add up for larger families.
Frequently asked questions
Do married couples in Greece file taxes jointly or separately?
In Greece, married couples are required to file a joint income tax return (E1 form) through Taxisnet, but their incomes are taxed separately. Each spouse's employment or business income is assessed independently against the 5-bracket system with its own EFKA deduction and tax credit. The joint filing requirement is mainly for administrative transparency and allows the tax authority to check for unreported income or assets. There is no Greek equivalent of the German joint-splitting (Ehegattensplitting) system; there is no advantage to pooling income between high- and low-earning spouses.
Are there tax credits for families with children in Greece?
Greek tax law provides a family tax credit in addition to the resident employee credit. Families with one or two dependent children receive a 500 EUR additional tax credit per child per year. Families with three or more children (politekna) receive a 1,000 EUR credit for the third child and 1,000 EUR for each additional child. These family credits reduce the final income tax liability but cannot create a refund below zero. The credits are applied to the combined tax of the family as declared on the joint return, typically allocated first against the higher-earning spouse's tax bill.
How does the resident tax credit work for a married couple in Greece?
Each spouse applies the resident tax credit individually against their own income tax liability. The standard credit is 777 EUR for taxable income (after EFKA) of 12,000 EUR or below, tapering to zero at 20,000 EUR. If one spouse earns below 12,000 EUR taxable income and the other earns above 20,000 EUR, the lower earner receives the full 777 EUR credit while the higher earner receives no credit. They do not share the credit. The credits are assessed separately on each spouse's portion of the joint return.
What counts as a dependent for Greek tax purposes?
Under Greek tax law, a dependent child is a child under 18, or under 25 if in full-time education, or at any age if permanently disabled. The child must not have individual income exceeding 3,000 EUR per year (or 6,000 EUR if income is from employment or business). The child must be listed on the joint E1 return. Foster children, legally adopted children, and illegitimate children recognized by the father also qualify. The spouse of a married couple is not a dependent for tax credit purposes; each spouse is assessed independently.