Greece Withholding tax rates
Greece Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Greece levies on payments to non-residents - dividends, interest and royalties - each at its domestic statutory rate under articles 62-64 of the Income Tax Code (Law 4172/2013), before any double-tax treaty relief. Administered by AADE (Independent Authority for Public Revenue).
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| Current value | structured — see the API |
|---|---|
| In force from | 2020-01-01 |
| Official source | Law 4172/2013 (Income Tax Code), article 64 par. 1, as codified: 'για μερίσματα πέντε τοις εκατό (5%)' ('for dividends five percent (5%)'), 'για τόκους δεκαπέντε τοις εκατό (15%)' ('for interest fifteen percent (15%)'), 'για δικαιώματα (royalties) και λοιπές πληρωμές είκοσι τοις εκατό (20%)' ('for royalties and other payments twenty percent (20%)') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Greece withholds at three different rates depending on the payment type - 5% dividends, 15% interest, 20% royalties (article 64 par. 1, Law 4172/2013). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax treaty can reduce any of them, and whether relief applies depends on the recipient's residence and beneficial ownership. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Separately, article 63 of Law 4172/2013 (implementing the EU Parent-Subsidiary and Interest & Royalties Directives) exempts intra-EU intra-group dividends, interest and royalties from withholding where the EU recipient holds at least 10% ('τουλάχιστον δέκα τοις εκατό (10%)') of the payer for at least 24 months ('διακρατείται για τουλάχιστον είκοσι τέσσερις (24) μήνες'). For non-resident legal persons without a permanent establishment in Greece the withholding exhausts the Greek tax liability (article 64 par. 3). The series effective_from is 1 January 2020, when the dividend rate fell from 10% to 5% (article 24 of Law 4646/2019); the interest and royalty rates have stood at 15% and 20% since the Code took effect (1 January 2014).
Get it programmatically
curl https://euroref.dev/v1/gr/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/gr/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/gr/withholding-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) · 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