Greece Value Added Tax (Foros Prostithemenis Axias, FPA)
Greece Value Added Tax (Foros Prostithemenis Axias, FPA) is 24 percent, in force since 1 Jun 2016. It was 23 percent before that. Last checked against the official source on 23 Jul 2026.
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Aegean islands enjoyed a 30% reduction on all VAT rates (giving 17% / 9% / 4%); this derogation was progressively withdrawn and, following legislative changes, from 1 January 2026 the 30% reduction applies only to the smallest, least-accessible islands - the North Aegean islands,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… |
Get it programmatically
curl https://euroref.dev/v1/gr/vat
# $0.005 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 Rate (ECB Deposit Facility Rate) · 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 · 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