Greece tax system explained
In Greece a salary is taxed with a progressive income-tax scale applied to your annual income, after the employee social-security contributions (EFKA) are deducted.
Based on the 2026 tax year.
Income tax
Each slice of income is taxed at its own rate, so only the amount above a threshold is charged the higher rate. A personal tax credit then reduces the tax owed, and the credit is gradually clawed back above €12,000 of income. From 2026 the scale also depends on the taxpayer age and number of children; the table shows the scale for a taxpayer without children and of prime working age.
| Income band | Rate |
|---|---|
| Up to €10,000.00 | 9% |
| €10,000.00 – €20,000.00 | 20% |
| €20,000.00 – €30,000.00 | 26% |
| €30,000.00 – €40,000.00 | 34% |
| €40,000.00 – €60,000.00 | 39% |
| Above €60,000.00 | 44% |
Social security
The employee contributions (EFKA) are withheld from gross pay, while the employer pays a higher rate on top. The rates were reduced by 0.5 percentage points in 2025.
Employee
- 13.37%
Employer
- 21.79%
Benefits & allowances
Greek payroll commonly uses 14 payments a year: 12 monthly salaries plus a half Easter salary, a half summer salary and a full Christmas salary. Employers may also provide a tax-free prepaid card (meal) allowance of up to €132 a month, and new tax residents who transfer their tax residence to Greece can qualify for a 50% exemption on salaried income for seven years.
Minimum wage
The statutory minimum gross monthly wage is €880.00.
These figures are indicative estimates based on current legislation and do not constitute tax or financial advice.