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Updated : 02/10/2014

Income taxes abroad – Greece

What's your situation?

I'm an employee Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Greece?

  • Resident in Greece? You must pay tax on your worldwide income there.

    (criterion: your life is centred there, your family lives there and your children are educated there)

  • Not resident in Greece? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Greece after deduction of taxes and social security contributions?

Income tax rates for 2013 (declared in 2014 return)

Bracket

Annual income

Rate

1

up to €25,000

22%

2

€25,001 - €42,000

32%

3

over €42,001

42%

In calculating your taxable income, take into account any applicable allowances or deductions for expenditure.

When and how do you pay?

Your employer will deduct income tax and social contributions from your salary.

Tax returns — you only have to file one if you have sources of income other than your salary.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the state courts.

For details of exactly where and how, see your tax assessment letter.

Links

Greek finance ministry

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Greece?

  • Resident in Greece? You must pay tax on your worldwide income there.

    (criterion: your life is centred there, your family lives there and your children are educated there)

  • Not resident in Greece? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Greece after deduction of taxes and social security contributions?

Income tax rates for 2013 (declared in 2014 return)

Bracket

Annual income

Rate

1

up to €50,000

26%

2

over €50,001

33%

In calculating your taxable income, take into account any applicable allowances or deductions for expenditure.

When and how do you pay?

Each year, you must make 3 advance payments — based on the previous year's return — against your estimated final tax liability.

If you are filing for the first time (as a new business), the advance payments are based on your own estimates. Returns must be filed by 2 March.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the state courts.

For details of exactly where and how, see your tax assessment letter.

Links

Greek finance ministry

Tax laws - EU and individual countries

Check also what your EU rights are.


Contact points

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