Greek Tax System for E-Commerce 2026: Corporate Tax, Income Tax, EFKA & Incentives Guide

1. Greek Tax System Overview — The 2026 Landscape

The Greek tax system was fundamentally modernised over the last decade, anchored by the Income Tax Code Law 4172/2013 (KFE) and the Tax Procedure Code Law 4174/2013 (KFD). Greece in 2026 offers one of the EU's more competitive headline tax stacks for e-commerce and digital businesses, while delivering one of the world's most advanced real-time tax-reporting platforms in myDATA.

The Greek tax landscape is organised around three administrative pillars that every marketplace seller will deal with:

From a marketplace-seller perspective, the typical 2026 Greek tax stack has six layers: (1) corporate income tax (CIT) at 22% on entity profits, (2) personal income tax (PIT) at 9–44% on partner or owner draws, (3) EFKA social security contributions, (4) VAT (FPA) at 24/13/6%, (5) withholding tax on cross-border payments, and (6) local fees and stamp duty (telos chartosemou, telos epitidefmatos until its phase-out). Each layer is described in detail below with the latest 2026 rates and rules.

2. Corporate Tax — Flat 22% Rate Explained

The 22% Corporate Income Tax Rate

Greek corporate income tax (foros eisodimatos nomikon prosopon) is levied at a flat 22% rate on net taxable profits of legal entities for fiscal year 2026, governed by Article 58 of the Income Tax Code (Law 4172/2013). The rate was progressively cut from 29% (2018) to 24% (2019) to 22% (2022), where it has held ever since.

The 22% rate applies uniformly to all standard legal forms used by e-commerce sellers:

• AE (Anonymi Eteria) — public limited company, minimum capital €25,000
• EPE (Eteria Periorismenis Efthynis) — private limited company, no fixed minimum capital since 2013
• IKE (Idiotiki Kefalaiouchiki Eteria) — private capital company, the dominant new-incorporation vehicle for SMEs since 2012, no minimum capital
• Branch of a foreign company — taxed on Greek-source profits at 22%

Dividend Withholding — The 5% Layer on Top

When the after-tax profits of a Greek company are distributed as dividends to shareholders, a 5% dividend withholding tax applies (Article 64, Income Tax Code). This combines with the 22% CIT to produce an effective combined corporate-plus-distribution rate of ~25.9%:

• €100 of pre-tax profit × 22% CIT = €22 tax → €78 after CIT
• €78 × 5% dividend withholding = €3.90 additional tax
• Total tax: €25.90 → effective rate 25.9%

EU parent-subsidiary directive exemptions can eliminate the 5% withholding for qualifying EU corporate shareholders holding at least 10% of share capital for at least 24 months.

Advance Tax Payments

Greek corporations pay an advance corporate tax (prokatabolli) equal to 80% of the prior year's liability, payable in eight monthly instalments alongside the annual return, credited against the following year's tax. For startup first-year operations, the advance is reduced by 50%.

Tax Loss Carry-Forward

Greek tax losses carry forward up to 5 consecutive years; carry-back is not permitted. Losses are forfeited upon a >33% ownership change combined with a change of business activity (Article 27, Income Tax Code).

3. Personal Income Tax — Progressive Brackets 9–44%

The Five-Bracket Progressive Schedule

Greek personal income tax (foros eisodimatos fysikon prosopon) on employment, business and pension income is progressive in five brackets under Article 15 of the Income Tax Code. The 2026 schedule is:

Annual Taxable Income	Marginal Rate	Cumulative Tax at Top of Bracket
€0 – €10,000	9%	€900
€10,001 – €20,000	22%	€3,100
€20,001 – €30,000	28%	€5,900
€30,001 – €40,000	36%	€9,500
Above €40,000	44%	—

Solidarity Contribution — Suspended for 2026

The previously infamous solidarity contribution (eisfora allilengyis) — a parallel 2.2–10% surcharge on incomes above €12,000 — has been suspended for private-sector income since 2022 and remains suspended for fiscal year 2026. This is a structural shift that materially improves take-home pay for higher earners, particularly relocated executives and self-employed professionals.

Sole Proprietors — Atomiki Epicheirisi

Sole proprietors (atomiki epicheirisi) are taxed on net business profits at the same 9–44% progressive schedule as employees. The 2026 tax-free amount for sole proprietors is around €8,636 (single, no children), scaled by dependants — but for self-employed individuals it is granted only partially compared with salaried employees, a long-standing source of political friction.

Sole proprietors also benefit from a 50% reduction of the trade tax (telos epitidefmatos) during the first three years of activity, plus full exemption for individuals over 65 or in specific economic zones.

Rental Income — Separate Schedule

Rental income from real estate is taxed on a separate progressive schedule under Article 40 of the Income Tax Code:

• 15% on annual rental income up to €12,000
• 35% on the portion from €12,001 to €35,000
• 45% above €35,000

Short-term rentals through platforms like Airbnb fall under this schedule for individuals (with a maximum of two properties per natural person before commercial treatment kicks in).

Capital Gains and Investment Income

• Dividends — 5% flat withholding (final tax for residents)
• Interest on deposits/bonds — 15% withholding
• Capital gains on listed shares — 15% (exempt for stakes below 0.5%)
• Capital gains on real estate — currently suspended through 2026; otherwise 15%
• Crypto-asset gains — taxed under general rules; specific crypto legislation in progress

4. EFKA Social Security — The Six-Tier Self-Employed Schedule

What is EFKA?

e-EFKA (Elektronikos Ethnikos Foreas Koinonikis Asfalisis — Electronic National Social Security Entity) is Greece's unified social security organisation, created in 2017 by Law 4387/2016 (the Katrougalos law) through the merger of more than 35 legacy pension and health funds (IKA, OAEE, ETAA, OGA, etc.). EFKA administers main pension, health insurance, supplementary pension and lump-sum benefits for employees, self-employed individuals, farmers and freelancers.

Six Contribution Tiers for Self-Employed Sellers

Since the 2020 reform (Law 4670/2020), self-employed individuals — including sole proprietors and IKE managing partners — choose their EFKA contribution level from a six-tier menu, irrespective of declared income. The 2026 monthly contribution levels (illustrative, subject to annual ministerial indexation):

Sellers may change their tier once per year (typically by January for the following calendar year). Total EFKA contributions are fully deductible from gross income before computing personal income tax, which makes the after-tax cost roughly 56–63% of the headline contribution at top marginal rates.

EFKA for Employees

For salaried employees, EFKA contributions are split between employer and employee, with combined rates around 36.16% of gross salary (employer ~22.29%, employee ~13.87%) — though the actual percentages vary by sector and pension fund category. Employer contributions are deductible at corporate level; employee contributions are deductible at personal level.

EFKA Discounts for New Self-Employed

Article 39 of Law 4670/2020 offers a 50% EFKA discount for the first five years of a newly registered self-employed activity — capped at €330/month and conditional on the individual having no prior EFKA registration in the same category. This is a meaningful saving for sole proprietors starting an e-commerce activity from scratch.

5. VAT (FPA) — Rates of 24% / 13% / 6% & myDATA Real-Time Reporting

The Three Greek VAT Rates

Greek VAT, called FPA (Foros Prostithemenis Aksias), is harmonised with the EU VAT Directive and operates at three rates in 2026 (Law 2859/2000 as amended):

Until 2024 the islands of the eastern Aegean (Lesbos, Chios, Samos, Kos, Leros) enjoyed a 30% reduction on all VAT rates (i.e. 17%/9%/4%), but the regime was phased out as part of post-pandemic fiscal consolidation. Sellers shipping to these islands now apply mainland rates.

VAT Registration Thresholds

Greek VAT registration is mandatory for any business with taxable turnover regardless of threshold (Greece does not maintain a domestic small-business exemption like some EU peers). For cross-border B2C sales, the EU-wide €10,000 distance-selling threshold triggers either:

• OSS (One Stop Shop) registration in the seller's home Member State to declare Greek VAT through their domestic tax authority
• Direct Greek VAT registration with AADE for sellers warehousing stock in Greece or preferring local administration
• IOSS (Import One Stop Shop) for non-EU sellers shipping B2C parcels under €150 to Greek consumers

VAT Filing Frequency

• Quarterly VAT return (F2 form) for businesses keeping single-entry books (small sole proprietors)
• Monthly VAT return (F2 form) for businesses keeping double-entry books — virtually all IKE, EPE, AE
• Recapitulative statement (F4 — VIES) monthly for intra-EU B2B transactions
• EU sales list and Intrastat above the relevant thresholds

myDATA — The Real-Time E-Books Revolution

myDATA (My Digital Accounting & Tax Application — mydata.aade.gr) is AADE's mandatory real-time e-books platform, fully operational since 2021 and tightened progressively ever since. By 2026 every Greek business — including marketplace sellers — must transmit each invoice, retail receipt, expense entry and accounting journal to AADE in real time or within 24 hours, depending on the document category.

The platform supports three transmission channels:

• Certified ERP / accounting software — direct API integration (the dominant channel for e-commerce sellers)
• AADE timologio app — free web app for low-volume issuers
• Certified e-invoicing providers — third-party services that issue invoices, transmit to myDATA and archive on the seller's behalf

Every transmitted document receives a MARK (Mοναδικός Αριθμός Καταχώρησης — Unique Registration Number) from AADE. For B2C retail receipts, the MARK is encoded into a QR code printed on the receipt — a hallmark feature of modern Greek retail. Marketplace orders to Greek consumers must produce a myDATA-compliant document with a MARK, automatically, the moment the order is dispatched.

Mismatch Penalties

Divergence between the periodic VAT return and myDATA-transmitted data triggers a "mismatch notice" with penalties of €2,500 per violation (double-entry book-keepers). In 2026, AADE cross-checks myDATA, VIES, customs and bank data in near-real time — practical compliance is operational, not optional.

6. Withholding Tax — Cross-Border Payments from Greece

The Greek Withholding Tax Stack

Greek withholding tax (parakratoumenos foros) applies to a range of payments made by Greek tax-resident payers, codified in Article 64 of the Income Tax Code. The 2026 rates for the most common payments are:

Payment Type	Withholding Rate (Domestic)	Typical DTAA Reduction
Dividends	5%	0–15% depending on DTAA & EU directive
Interest	15%	0–10% under most DTAAs
Royalties	20%	0–10% under most DTAAs
Technical / consulting / management services (non-residents)	20%	0% under most EU DTAAs (services article)
Rent paid to legal entities	3%	Not applicable (domestic only)
Fees to non-resident directors / professionals	20%	0% under most DTAAs

Why E-Commerce Sellers Care About Withholding

For digital sellers, the most common withholding obligation is on cross-border payments to foreign software, SaaS, advertising and platform providers: Google Ads, Meta Ads, Shopify, Klaviyo, AWS, Amazon Selling Partner fees, marketplace commissions and similar. Greek tax authority practice has historically treated many of these payments as royalties or technical services, potentially triggering the 20% withholding obligation on the Greek payer.

In practice, the position is heavily moderated by:

• EU directives — for payments between qualifying EU-resident corporate entities, the Interest & Royalties Directive frequently reduces withholding to 0%
• Double Taxation Agreements — Greece's DTAAs typically cap royalty withholding at 5–10% and frequently zero-out technical services where there is no Greek permanent establishment
• Tax residency certificates — the foreign supplier must provide a current-year tax residency certificate from their home tax authority, formally requested under the relevant DTAA

Documentation Burden

To apply a DTAA-reduced rate, Greek payers must hold a current-year tax residency certificate from the foreign supplier, a beneficial ownership declaration, the underlying contract/invoice, and file the monthly F-01.010 withholding return by the end of the following month. Many Greek SMEs only formalise withholding compliance during their first AADE audit — at which point arrears, penalties and interest stack up. Our accounting partners deliver a "withholding-clean" SaaS-spend register as standard onboarding.

7. NHR Greece — The 7% Pension Flat Tax Regime

Greek Non-Habitual Residence for Foreign Pensioners

Greece introduced its own version of a Portuguese-style "NHR" regime in 2020 (Law 4714/2020), codified as Article 5B of the Income Tax Code (Law 4172/2013). The Greek NHR regime offers a flat 7% income tax on all foreign-source income — including pensions, dividends, interest, rentals, capital gains and royalties — for 15 consecutive tax years.

Who Qualifies

The Article 5B regime is open to individuals who relocate their tax residence to Greece and meet all of the following:

• Not Greek tax resident in at least 5 of the previous 6 years preceding the application year
• Transfer of tax residence from a state with which Greece has an active administrative cooperation agreement on tax matters (this is broad — almost every developed country qualifies, including all EU/EEA, UK, US, Canada, Australia, UAE, Switzerland, Japan, etc.)
• The applicant is or will receive a foreign-source pension from a pension provider in the source state (private or state pension both qualify)
• The application is filed with AADE by 31 March of the year for which Greek tax residence is sought

How the 7% Works in Practice

Under Article 5B, the qualifying individual:

• Pays a flat 7% Greek tax on all foreign-source income (pensions, dividends, rentals, capital gains, royalties)
• Is not subject to the standard 9–44% progressive PIT schedule on this foreign income
• Is not subject to solidarity contribution or special levies on this income
• Pays standard Greek PIT and VAT on any Greek-source income or activity
• Enjoys the benefit for 15 consecutive tax years, after which standard rules resume

Practical Example

A UK national with a €60,000/year private pension and €20,000/year UK rental income relocates to Greece in 2026. Under Article 5B:

• UK pension €60,000 × 7% = €4,200 Greek tax
• UK rental €20,000 × 7% = €1,400 Greek tax
• Total Greek tax: €5,600 on €80,000 (effective rate 7%)
• If standard Greek PIT applied, the bill on €80,000 would be ~€26,200 (effective 33%) — a tax saving of ~€20,600/year for 15 years

The regime has been deliberately designed to attract retirees from high-tax Northern European jurisdictions (UK, Germany, Netherlands, Scandinavia) to relocate to the Greek mainland, the Peloponnese, Crete, the Cyclades and the Ionian islands — both as a fiscal stimulus and a regional-development tool.

8. The 50% Income Exemption — Relocated Executives for 7 Years

Article 5C — Greece's Attraction Tool for Talent

In December 2020, Greece introduced an equally targeted but very different regime: the 50% income exemption for relocated executives, employees and self-employed professionals, codified as Article 5C of the Income Tax Code by Law 4758/2020. This regime was explicitly modelled on the Dutch "30% ruling", the Portuguese NHR (for professionals), and the Italian "regime impatriati" — and is generally regarded as one of the most generous in Europe in 2026.

What Article 5C Offers

The qualifying individual receives, for 7 consecutive tax years:

• 50% exemption from Greek income tax on Greek-source employment income, self-employment income and rental income
• Full exemption from the special solidarity contribution on the same income (currently suspended anyway, but explicitly preserved when re-imposed)
• Full exemption from imputed/deemed income tax (tekmiria) on the residence and the car used by the individual in Greece
• Standard treatment for any other Greek-source income (real estate sales, dividends from Greek companies, etc.)

Who Qualifies

The Article 5C regime is open to individuals — Greek or foreign nationals alike — who:

• Were not Greek tax residents in at least 7 of the previous 8 years
• Transfer their tax residence from an EU/EEA Member State or from a state with which Greece has an active administrative cooperation agreement on tax matters
• Provide employment, self-employment or directorship services in Greece — under a new Greek employment contract, a new Greek self-employed activity, or a new directorship in a Greek legal entity
• Commit to remain Greek tax resident for at least 2 years following the qualifying year
• File the application with AADE within the relevant deadlines (typically by 31 July of the qualifying year for employed individuals)

Practical Examples

Example 1 — Tech executive from Germany. A senior product manager relocates from Munich to Athens on a €120,000 base + €30,000 bonus. Only €75,000 of €150,000 is subject to Greek PIT at progressive rates. Effective rate drops from ~38% to ~19%, saving ~€28,500/year for 7 years.

Example 2 — Self-employed consultant from the UK. A freelance consultant invoicing €100,000/year from a new Greek sole proprietorship pays PIT only on €50,000 plus EFKA. Effective combined rate falls below 18%.

Example 3 — Founder of a relocated DTC brand. Berlin-based founder relocates to Thessaloniki, incorporates a Greek IKE, signs an €80,000 employment contract with their company and draws dividends. Salary benefits from 50% Article 5C exemption; company pays 22% CIT; dividends 5% WHT. Blended effective rate sits in the high teens.

9. Double Taxation Agreements — Greece's 60+ Country Network

The DTAA Network

Greece has an active Double Taxation Agreement (Symfonia Apofygis Diplis Forologias — SADF) network covering more than 60 countries — including all EU and EEA Member States, the United Kingdom, the United States, Canada, Australia, China, India, the United Arab Emirates, Switzerland, Norway, Israel, Singapore, Saudi Arabia, South Africa, Russia, Ukraine, Turkey and most CIS / Balkan countries.

Greek DTAAs follow the OECD Model Tax Convention with country-specific deviations and serve four primary functions for e-commerce sellers:

• Permanent establishment (PE) rules — define when a foreign seller has a "taxable presence" in Greece
• Reduced withholding rates on cross-border dividends, interest, royalties and technical services
• Tie-breaker rules for dual-resident individuals — particularly relevant under NHR/Article 5C relocations
• Mutual Agreement Procedure (MAP) for resolving cross-border tax disputes

Key DTAA Withholding Reductions

DTAA Partner	Dividends	Interest	Royalties
Germany	5–10%	10%	0%
United Kingdom	0–15%	0%	0%
United States	0–30%	0%	0%
Cyprus	0%	10%	0%
UAE	5%	5%	10%
Netherlands	5%	8%	5–7%
Turkey	15%	12%	10%
China	5–10%	10%	10%

EU Directives — The "Inner Layer"

Inside the EU, two directives override DTAA terms where they are more favourable to the taxpayer:

• Parent–Subsidiary Directive (2011/96/EU) — eliminates dividend withholding between qualifying EU corporate parents and subsidiaries holding at least 10% for 24 months
• Interest & Royalties Directive (2003/49/EC) — eliminates withholding on intra-EU intra-group royalty and interest flows for qualifying associated companies

For Greek e-commerce sellers with EU corporate group structures (e.g. a Greek operating IKE with an EU holding parent or sister), these directives often deliver materially better outcomes than the underlying DTAA — and should be the first reference point in any cross-border treasury setup.

10. Annual Filings — AADE Returns & GEMI Statements

The Annual Filing Calendar

Greek companies and sole proprietors face a tightly choreographed annual filing calendar. The 2026 schedule for a typical e-commerce IKE / EPE / AE is:

Filing	Form	Deadline 2026	Authority
Corporate Income Tax Return	Form N (Έντυπο Ν)	by 30 June 2026 (for FY 2026)	AADE
Personal Income Tax Return	Form E1 (Έντυπο Ε1)	typically 30 June – 31 August 2026	AADE
Sole Proprietor Business Return	Form E3 (Έντυπο Ε3)	filed with E1	AADE
Rental Income Statement	Form E2 (Έντυπο Ε2)	filed with E1	AADE
Real Estate Register	Form E9 (Έντυπο Ε9)	within 30 days of any change	AADE
Monthly VAT Return	F2 (ΦΠΑ)	end of following month	AADE
Monthly Withholding Tax Return	F-01.010	end of following month	AADE
Recapitulative Statement (VIES)	F4	26th of following month	AADE
myDATA E-Books	API transmission	real time / 24 hours	AADE
GEMI Annual Financial Statements	Balance sheet + P&L	by 30 September 2026	GEMI
GEMI Annual Maintenance Fee	—	by 30 June 2026	GEMI

Form N, E1/E2/E3 and GEMI

Form N (Έντυπο Ν) is the annual CIT return for legal entities, filed via the AADE TaxisNet portal with appendices reconciling statutory statements to taxable income. Form E1 is the main personal income tax return, with E2 for rental income and E3 for sole-proprietor business income.

The General Commercial Registry (GEMI) requires every Greek company to file annual financial statements within 9 months of FY end (typically 30 September), pay an annual maintenance fee (~€100 for IKE), and notify any change to share capital, directors or registered seat within 30 days.

Penalty Stack

Late or non-filing penalties in 2026 are material: late VAT return €100–€500, late CIT return €250–€500 plus 8.76% annual interest, myDATA non-transmission €2,500 per violation (double-entry book-keepers), and GEMI non-filing €100–€1,000 plus loss of tax-clearance certificate which blocks tenders, asset sales and bank-account openings.

Bonus: 2026 Tax Incentives for Greek E-Commerce & Tech

R&D Super-Deduction — 200%

Under Law 4399/2016 (as amended by Laws 4712/2020 and 4965/2022), qualifying R&D expenses incurred by Greek tax-resident companies enjoy a super-deduction of 200% — i.e. €1 of qualifying R&D spend is deductible from taxable income as €2. For software development, AI/ML model training, robotics, biotech and adjacent tech-R&D, the regime is one of the most generous in Europe. AADE Decision A.1129/2022 and the GSRI (General Secretariat for Research & Innovation) jointly run the certification process.

Angel Investor Tax Credit — 30%

Individuals who invest in qualifying Greek startups certified by Elevate Greece receive a 30% tax credit on the invested amount, capped at €300,000 per investor per year (Law 4712/2020). The startup must be in operation for fewer than five years and meet R&D-intensity thresholds.

Reduced 9% CIT for Innovative Startups

Innovative startups certified by Elevate Greece may benefit from a reduced 9% corporate income tax rate for the first nine years of operation, subject to revenue caps and ongoing R&D-spend thresholds (Law 5024/2023 as amended). This is a substantial cut from the 22% standard rate and is intended to anchor Greek-native tech in Greece.

Development Law 4887/2022 — Grants up to 75%

The current Development Law 4887/2022 (Anaptyxiakos Nomos) is Greece's flagship investment-incentive umbrella, offering grants, tax exemptions, payroll subsidies and leasing subsidies for projects across digital transformation, manufacturing, agribusiness, tourism, green energy and regional development. For SMEs locating in Less Developed Areas, total aid intensity can reach 75% of qualifying CapEx.

RRF — Recovery & Resilience Facility "Greece 2.0"

Greece's RRF national plan ("Greece 2.0") committed roughly €36 billion of EU funds across grants and loans, much of which flows into digital transformation, e-commerce upgrades, SaaS adoption and SME digitisation. RRF calls relevant to e-commerce sellers include the "Digital Transformation of SMEs" scheme (smesdigital.gov.gr), "Smart Manufacturing" and "Green Productive Investments". Most calls cover 40–60% of qualifying spend on platforms, ERPs, e-shops, payments and AI tools.

Article 5C — The Talent Layer

The 50% income exemption (Section 8) is the talent-side incentive that pairs with these capital-side incentives — relocate the founder under Article 5C while structuring the operating entity to capture the 9% innovative-startup rate, R&D super-deduction and RRF grants.

How to Get Greek Tax Compliance Right — 2026 Step-by-Step

1. Choose Your Legal Entity

• Sole Proprietor (atomiki epicheirisi) — fastest start, simplest accounting, 9–44% PIT + EFKA, ideal for early-stage testing
• IKE (Private Capital Company) — the dominant 2026 choice for e-commerce SMEs, no minimum capital, 22% CIT + 5% dividend WHT
• EPE or AE — for larger structures, investor rounds, or regulated activities
• Branch of a foreign EU entity — for non-Greek owners who prefer to keep an existing EU parent

2. Register with AADE and EFKA

• Obtain a Greek AFM (tax identification number) at the local DOY office
• Register the activity (KAD codes) in TaxisNet within 30 days of start of operations
• Enrol in EFKA and choose your contribution tier
• Register for VAT (FPA) immediately if turnover is expected and from the first euro of B2B activity

3. Connect myDATA

Whatever ERP or e-commerce platform you use, ensure it is connected to myDATA via certified API integration. Marketplace sellers should not run their own invoicing in 2026 — use Zunapro or another certified myDATA-capable platform that issues invoices, transmits to AADE, stores the MARK and reconciles automatically against the monthly F2 VAT return.

4. Build Your Compliance Calendar

• Monthly: F2 VAT return, F-01.010 withholding return, F4 VIES (if intra-EU)
• Quarterly: EFKA contribution payments (or monthly direct debit)
• Annually: Forms N (CIT), E1/E2/E3 (PIT), GEMI financial statements, GEMI maintenance fee
• Continuous: myDATA real-time transmission for every document

5. Layer the Incentives

Don't leave money on the table:

• Check eligibility for Article 5C (50% income exemption) for relocating founders and execs
• Check eligibility for 9% innovative startup CIT via Elevate Greece certification
• Claim R&D super-deduction (200%) for software development spend
• Apply for the relevant RRF "Greece 2.0" digital transformation calls
• Apply EFKA 50% discount for first five years if eligible

Greek Tax FAQ 2026