Greece Personal Income Tax (Foros Eisodimatos Fysikon Prosopon)
Greece Personal Income Tax (Foros Eisodimatos Fysikon Prosopon) run from 9% to 44% across 6 bands, cited to Law 5246/2025, 'Forologiki metarrythmisi gia ti dimografia kai ti mesaia taxi' (Tax Reform for Demographics and the Middle Class), adopted by the Hellenic Parliament on 7 November 2025, amending Article 15 of the Income Tax Code (Law 4172/2013), applicable to income earned from 1 January 2026, in force since 1 Jan 2026. Last checked against the official source on 23 Jul 2026.
Progressive personal income tax brackets on employment and pension income under Article 15 of the Income Tax Code (Law 4172/2013), as amended for 2026 by Law 5246/2025.
| Current value | 9–44% across 6 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Law 5246/2025, 'Forologiki metarrythmisi gia ti dimografia kai ti mesaia taxi' (Tax Reform for Demographics and the Middle Class), adopted by the Hellenic Parliament on 7 November 2025, amending Article 15 of the Income Tax Code (Law 4172/2013), applicable to income earned from 1 January 2026 |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NEW 2026 SCALE under Law 5246/2025 - a substantial reform. Versus the pre-2026 scale (9% / 22% / 28% / 36% / 44%), most bands were cut by 2 percentage points and a new 39% band was inserted for EUR 40,000-60,000, so the top 44% rate now bites only above EUR 60,000 rather than above EUR 40,000. The rates shown are marginal rates on the slice of taxable income within each band. AGE- AND FAMILY-BASED REDUCTIONS NOT REFLECTED IN THE STANDARD SCALE ABOVE: (a) taxpayers up to age 25 pay 0% on income up to EUR 20,000; (b) taxpayers aged 26-30 pay 9% (instead of 20%) on the EUR 10,000-20,000 band, i.e. 9% up to EUR 20,000; (c) families with dependent children get further band reductions - broadly, for one child the 20% band drops to 18%, for two children to 16%, for three children to 9%, and for four or more children the first two bands (up to EUR 20,000) drop to 0%, with the 26% band also reduced for larger families. These are the demographic-support core of the reform and materially lower the effective rate for young and family taxpayers; they are noted here rather than encoded because the standard-taxpayer scale is what is served. SCOPE: this Article 15 scale applies to employment income, pensions and business income of individuals. Investment income is taxed separately - dividends at 5%, interest at 15%, and rental income on its own progressive scale (15% / 35% / 45%). A solidarity contribution (eisfora allilengyis) that once sat on top of these rates has been abolished for private-sector income. There are no sub-national personal income tax rates in Greece. Access: statistics.gr and some AADE pages refused automated connections from this environment; the six 2026 bands and thresholds, the youth/family reductions and the Law 5246/2025 / 7 November 2025 adoption were confirmed across multiple independent legal-briefing and tax-advisory summaries reporting the enacted law text; the exact Government Gazette (FEK) issue number for Law 5246/2025 was not independently confirmed and should be filled by the source-watcher.
Get it programmatically
curl https://euroref.dev/v1/gr/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gr/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/income-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) · Corporate Income Tax (Foros Eisodimatos Nomikon Prosopon) · Withholding tax rates · 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