Greece VAT rate
Greek standard rate of VAT (FPA) under Article 21 of the VAT Code, Law 2859/2000.
| Current value | 24 percent |
|---|---|
| In force from | 2016-06-01 |
| Official source | Kodikas FPA (VAT Code), Law 2859/2000, Article 21(1), standard rate 24%; rate raised from 23% to 24% by Law 4389/2016 (FEK A' 94/27-05-2016) with effect from 1 June 2016; consolidated guidance published 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
Standard rate 24% (kanonikos syntelestis), in force since 1 June 2016 when it rose from 23% under the third bailout programme (Law 4389/2016). Greece operates two lower rates under Article 21 and Annex III of Law 2859/2000: a reduced rate of 13% (most foodstuffs, non-alcoholic beverages, water supply, hotel accommodation, restaurant/catering, care of children/elderly/disabled) and a super-reduced rate of 6% (medicines and vaccines, books, newspapers and periodicals, theatre and concert tickets, and electricity, natural gas and district heating). ISLAND REDUCED RATES: historically the remote Aegean islands enjoyed a 30% reduction on all VAT rates (giving 17% / 9% / 4%); this derogation was progressively withdrawn and, following legislative changes, from 1 January 2026 the 30% reduction applies only to the smallest, least-accessible islands - the North Aegean islands, Samothraki, and the Dodecanese islands with populations under 20,000. These island rates are a territorial derogation and are DELIBERATELY NOT served as the standard value. VAT is a national tax; there are no sub-national (regional/municipal) VAT rates in Greece beyond the island derogation. Access: statistics.gr and some AADE sub-pages refused automated connections from this environment (ECONNREFUSED); the AADE basic-VAT-rates guide and the VAT Code text were the primary references.
Earlier values
| From | Value | Source |
|---|---|---|
| 2011-01-01 | 23 | Kodikas FPA (Law 2859/2000), Article 21, as amended by Law 3 |
Get it programmatically
curl https://euroref.dev/v1/gr/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gr/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/vatOther Greece series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate