Greece corporate tax rate
Standard statutory corporate income tax rate on the profits of legal persons and legal entities under Article 58 of the Income Tax Code, Law 4172/2013.
| Current value | 22 percent |
|---|---|
| In force from | 2021-01-01 |
| Official source | Kodikas Forologias Eisodimatos (Income Tax Code), Law 4172/2013, Article 58(1); rate reduced from 24% to 22% by Law 4799/2021, applicable to income of tax years from 1 January 2021 onward; administered by the Independent Authority for Public Revenue (AADE) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SERVED VALUE IS THE STANDARD STATUTORY RATE: 22% on the taxable profit of corporations and other legal persons/entities (AE, EPE, IKE, and permanent establishments of foreign companies), under Article 58 of Law 4172/2013. The rate was cut from 28% to 24% for tax year 2019 and from 24% to 22% for tax years from 2021 (Law 4799/2021) and has been stable at 22% since; there was no change in the Law 5246/2025 reform package, which focused on personal income tax. KEY EXCEPTION NOT BLENDED INTO THE VALUE: credit institutions (banks) that have opted into the special deferred-tax-asset (DTA) regime under Article 27A of Law 4172/2013 continue to be taxed at 29%, a higher rate that applies only to those banks. DIVIDEND WITHHOLDING is separate: distributed profits are subject to a 5% dividend withholding tax (Article 40/64 of Law 4172/2013) on top of the 22% corporate tax, so the combined economic burden on distributed profit is higher than the headline 22%. Partnerships and other transparent entities keeping single-entry books may be taxed differently. Greece applies the OECD Pillar Two 15% global minimum tax through domestic implementing legislation for in-scope groups. There are no sub-national (regional/municipal) corporate income taxes in Greece. Access: statistics.gr and some AADE pages refused automated connections; the 22% rate and its statutory basis (Art. 58 L.4172/2013, reduced by L.4799/2021) were confirmed via AADE/Ministry of Finance guidance and corroborating tax references.
Earlier values
| From | Value | Source |
|---|---|---|
| 2019-01-01 | 24 | Kodikas Forologias Eisodimatos (Law 4172/2013), Article 58, |
Get it programmatically
curl https://euroref.dev/v1/gr/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gr/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/corporate-taxOther Greece series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate