Grècia: Entorn econòmic
A super-reduced 6% rate applies to books; newspapers; magazines; theatre tickets and the supply of electricity and gas, as well as district sales.
The islands of Lesbos, Chios, Samos, Kos and Leros - affected by the refugee crisis - benefit from a 30% reduction of the standard VAT rates.
A real estate ownership tax (ENFIA) is levied annually on property located in Greece, consisting of a main tax calculated according to the characteristics of the property and an additional tax calculated at a rate of 0.55% on the total tax value of all of the company’s property (moreover, property occupied by the company is subject to a 0.1% additional tax). For companies, there also is an annual special tax of 15% of the tax value of the property (certain exemptions apply).
Real estate transfer tax (RETT) is imposed on the value of transferred property at a flat rate of 3.09% (including the municipality surcharge). Such tax is not imposed if VAT is due on the purchase of new buildings.
Social security contributions are due on salary and benefits in cash or in kind granted by an employer to its employees. For the primary social security fund (EFKA), social security contributions are withheld at 14.12% at the level of the employee and at 22.54% at the level of the employer (capped at EUR 6,500/month). Furthermore, employers are liable to submit payroll withholding taxes on monthly salary payments under a Pay-As-You-Earn system (PAYE).
Greece | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 8.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 193.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 51.9 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Individual Income (salaries, pensions, and business profits) | Rate |
Below EUR 10,000 | 9% |
From EUR 10,001 to EUR 20,000 | 22% |
From EUR 20,001 to 30,000 | 28% |
From EUR 30,001 to 40,000 | 36% |
Above 40,000 | 44% |
Solidarity Tax Contribution (applies to both residents and non-residents) - For fiscal year 2022, the special solidarity contribution is abolished for employment income in the private sector. | Rate |
From EUR 0 to 12,000 | 0% |
From EUR 12,001 to 20,000 | 2.2% |
From EUR 20,001 to 30,000 | 5% |
From EUR 30,001 to 40,000 | 6.5% |
From EUR 40,001 to 65,000 | 7.5% |
From EUR 65,001 to 220,000 | 9% |
Above EUR 220,000 | 10% |
Income derived from real estate | |
From EUR 0 to 12,000 | 15% |
From EUR 12,001 to 35,000 | 35% |
Above EUR 35,000 | 45% |
Tax reduction on employment income is provided if a taxpayer pays 30% of the actual income from salaried employment, pensions, and business for the purchase of goods or services in Greece or in the EU/EEA using an electronic means of payment (if payments for income and real estate tax as well as for loans to financial institutions and rentals exceed 60% of the taxpayers' actual income, the threshold is reduced from 30% to 20%).
Certain expenses can be deducted from the gross income, including mandatory social security contributions and 20% of donations to certain charitable organisations (capped at 5% of taxable income).
A special tax regime for expatriates who intend to stay in the country for at least two years was introduced with Law 4758/4.12.2020. Subject to conditions, such individuals are exempted from paying income tax and solidarity tax on 50% of their Greek source employment income or freelancer income.
Under the new alternative taxation regime for foreign pensioners relocating to Greece, individuals will be subject to an annual flat tax rate of 7% on total foreign-source income (conditions apply).
Furthermore, investors can opt to be taxed based on an annual flat tax of EUR 100,000 on their total foreign-sourced income (applicable for a maximum of 15 years).
Vols fer algun comentari sobre aquest contingut? Escriu-nos.
© eexpand, Tots els drets reservats.
Actualitzacions: June 2023