Greece Withholding tax rates
Greece Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 5% to 20%, cited to 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%)'), in force since 1 Jan 2020. Last checked against the official source on 10 Aug 2026.
Official source: Law 4172/2013 (Income Tax Code), article 64 par. 1, as codified · Last checked 2026-08-10 · source fingerprint
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 | 5–20% across 3 withholding taxes — no single rate |
|---|---|
| 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