Greece Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon)
Greece Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon) is 22 percent, in force since 1 Jan 2021. It was 24 percent before that. Last checked against the official source on 23 Jul 2026.
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.
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| 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
# $0.005 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 Rate (ECB Deposit Facility Rate) · Value Added Tax (Foros Prostithemenis Axias, FPA) · VAT registration threshold · Statutory Minimum Wage (Katotatos Misthos) · Public Holidays · Consumer Price Inflation (Deiktis Timon Katanaloti, year-on-year) · Withholding tax rates · Personal Income Tax (Foros Eisodimatos Fysikon Prosopon) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (τόκος υπερημερίας)
The same figure elsewhere: Hungary · Iceland · Ireland · Italy · Latvia · all 34