Greece income tax rates
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 | 6 entries — see the API for the full schedule |
|---|---|
| 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
# $0.001 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 interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate