🇬🇷 Greece

5%

Dividend tax in Greece is exempt under specific conditions, such as when the recipient holds at least 10% of the share capital or voting rights in the distributing company for a minimum of 24 months, is a tax resident of an EU member state or a country with a relevant tax treaty, and is not established in a non-cooperative jurisdiction. The exemption applies if the arrangement is deemed genuine and for valid commercial reasons. If these conditions are not met, the dividend income may be subject to taxation.

15%

Capital gains tax exemptions in Greece apply to the sale of shares in EU subsidiaries if the Greek company holds at least 10% for 24 months. Starting in 2025, non-EU subsidiaries are also eligible for exemption if the same conditions apply, the subsidiary is not in a non-cooperative state, and it is subject to corporate income tax.

15%

Rental income in Greece is taxed as ordinary income with progressive rates: 15% for income up to €12,000, 35% for income between €12,001 and €35,000, and 45% for income above €35,000. Property owners are also required to pay the Unified Real Estate Property Tax (ENFIA), based on the property's objective value.

Yes

Greece imposes an annual property tax, the Unified Property Tax (ENFIA), with rates ranging from 0.25% to 1.15% of the property’s value, depending on the value and location of the property. Additional tax components may apply based on property size and usage.

Yes

Inheritance tax applies based on the relationship between the deceased and the heir, as well as the value of the inherited assets. Rates vary, with exemptions for surviving spouses and minor children up to €400,000. The tax must be filed within six months for heirs residing in Greece, or twelve months for those living abroad.

No