Income tax basics in Greece
If you earn a salary, a pension, or business income in Greece, your income tax (φόρος εισοδήματος) follows a progressive scale: the more you earn, the higher the rate on each additional slice. As of 2026, rates run from 9% up to 44%, the old special solidarity contribution has been removed from employment income and pensions, and returns are filed online through the tax authority (AADE). This lesson explains the building blocks so the numbers on your tax notice stop feeling like a mystery. It is educational background, not personal tax advice.
- Find your annual taxable income. For most employees this is gross salary minus mandatory social security contributions; pensions and business profits have their own rules.
- Apply the progressive scale slice by slice. Only the part of your income that falls inside each band is taxed at that band’s rate, not your whole income.
- Subtract any tax reductions or credits you qualify for, such as the basic reduction for lower incomes and extra relief tied to dependent children.
- File your annual return online through the myAADE portal during the filing window (roughly mid-March to mid-July), where much of the data is pre-filled.
What matters
Greece’s personal income tax is a progressive tax administered by the Independent Authority for Public Revenue, known as AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων). Progressive means your income is sliced into bands, and each band carries its own rate. As of 2026 the scale for employment income, pensions, and business profits is: 9% on income up to €10,000; 20% on the slice from €10,001 to €20,000; 26% from €20,001 to €30,000; 34% from €30,001 to €40,000; 39% from €40,001 to €60,000; and 44% on anything above €60,000. A common misunderstanding is that crossing into a higher band re-taxes your whole income at the higher rate; it does not. Only the money inside each band is taxed at that band’s rate, which is why your effective rate is always gentler than your top marginal rate.
A notable 2026 change is the removal of the special solidarity contribution from private-sector employment income and pensions. In earlier years this was an extra levy stacked on top of income tax for higher earners. Its abolition simplifies the picture: for most employees and pensioners, the headline progressive scale is now the main income tax they face, alongside separate social security contributions that are deducted before tax. Note that rental income and certain other categories follow their own separate scales and rules.
Tax reductions can lower the final bill. There is a basic reduction aimed at lower and middle incomes, and additional relief connected to the number of dependent children. Greece has also introduced lighter treatment for younger workers in recent reforms. Because the exact reduction amounts and eligibility conditions are adjusted from year to year, treat any specific figure you read as a snapshot and verify it on the official portal. Filing itself is digital: through myAADE you confirm pre-filled data, add anything missing, and submit during the annual window. Keeping clean records of income and any deductible items throughout the year makes that submission far smoother.