{"id":2708,"date":"2020-06-24T13:22:24","date_gmt":"2020-06-24T13:22:24","guid":{"rendered":"https:\/\/www.greekaccountant.gr\/corporate-tax-rates-in-greece\/"},"modified":"2026-07-28T11:59:57","modified_gmt":"2026-07-28T11:59:57","slug":"corporate-tax-rates-in-greece","status":"publish","type":"page","link":"https:\/\/www.greekaccountant.gr\/en\/corporate-tax-rates-in-greece\/","title":{"rendered":"Corporate Tax Rates in Greece"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2708\" class=\"elementor elementor-2708 elementor-905\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5179a54 elementor-section-content-top elementor-section-full_width elementor-reverse-tablet elementor-reverse-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"5179a54\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-679f1be\" data-id=\"679f1be\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2743614 elementor-widget elementor-widget-image\" data-id=\"2743614\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1080\" height=\"1350\" src=\"https:\/\/www.greekaccountant.gr\/wp-content\/uploads\/2026\/07\/11.jpg\" class=\"attachment-full size-full wp-image-5416\" alt=\"\" srcset=\"https:\/\/www.greekaccountant.gr\/wp-content\/uploads\/2026\/07\/11.jpg 1080w, https:\/\/www.greekaccountant.gr\/wp-content\/uploads\/2026\/07\/11-240x300.jpg 240w, https:\/\/www.greekaccountant.gr\/wp-content\/uploads\/2026\/07\/11-819x1024.jpg 819w, https:\/\/www.greekaccountant.gr\/wp-content\/uploads\/2026\/07\/11-768x960.jpg 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e7a915a\" data-id=\"e7a915a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d0ca27 elementor-widget elementor-widget-heading\" data-id=\"1d0ca27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INVEST IN GREECE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df291a9 elementor-widget elementor-widget-heading\" data-id=\"df291a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Corporate Tax Rates in Greece<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4a953dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a953dd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b42d38f\" data-id=\"b42d38f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cec327 elementor-widget elementor-widget-fswp-text-unfold\" data-id=\"6cec327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"fswp-text-unfold.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"fswp-elt--read-more-main-wrapper\">\n                    <div class=\"fswp-elt--read-more-content-wrapper\">\n                            <div class=\"fswp-elt--read-more-content fswp-elt--rm-active\">\n                    <p><strong>Taxes on entities<\/strong><\/p>\n<p>Greek companies are taxed on their worldwide income. Non-Greek companies are taxed in Greece only on income derived from a permanent establishment in Greece or on profits generated in Greece.<\/p>\n<p><strong>Residence and non-residence<\/strong><\/p>\n<p>A legal person or entity is considered to be a Greek tax resident in the following cases:<\/p>\n<ul>\n<li>it is incorporated or established under Greek law;<\/li>\n<li>it has its registered office in Greece;<\/li>\n<li>its place of effective management is in Greece at any time during the tax year.<\/li>\n<\/ul>\n<p>The \u201cplace of effective management\u201d concept should be examined separately and its determination depends on the facts and circumstances of the case. Indicative criteria are the following:<\/p>\n<ul>\n<li>the place where the day-to-day management of the company takes place;<\/li>\n<li>the place where strategic business decisions are made;<\/li>\n<li>the place where the annual general meeting of shareholders or partners or the board of directors takes place;<\/li>\n<li>the place where the accounting books of the company are held;<\/li>\n<li>the residence of the members of the corporate body (e.g. boards of directors of the company).<\/li>\n<\/ul>\n<p>Also, depending on the case, additional factors might be examined by the Greek Tax Authorities, such as the residence of the majority of the shareholders or partners.<\/p>\n<p><strong>Tax year and filing<\/strong><\/p>\n<p>The fiscal year starts on 1 January of a calendar year and ends on 31 December of said year.<\/p>\n<p>Legal persons or entities that maintain double-entry books may set their tax year to end on another date in order to coincide with the tax year-end of their foreign<\/p>\n<p>shareholder. However, a tax year cannot exceed a 12 month period. Greek legal entities and branches of non-Greek companies established in Greece must file an annual corporate income tax return by the end of the sixth month following the end of the relevant fiscal year.<\/p>\n<p><strong>Types of income<\/strong><\/p>\n<p>All the income that incur at the level of the legal entities is considered, from a tax point of view, as income from business profits. The tax base is formed by the annual gross income after certain deductions. In particular, ordinary business expenses and specific items mentioned in the tax legislation can be deducted for tax purposes provided the following conditions are fulfilled:<\/p>\n<ul>\n<li>they are made in the interest of the business or in the ordinary course of its business transactions;<\/li>\n<li>they reflect an actual transaction that has a value not considered lower or higher than the actual value, based on indirect audit methods;<\/li>\n<li>they are recorded in the accounting books for the period in which they are incurred and are supported by proper documentation.<\/li>\n<\/ul>\n<p>Further, as per the tax legislation there are certain expenses that shall not be tax-deductible.<\/p>\n<p><strong>Group income and grouping arrangements<\/strong><\/p>\n<p><strong>Capital gains<\/strong><\/p>\n<p>Capital gains income incurred at the level of legal entities is taxed as business profits and it derives from the following sources:<\/p>\n<ul>\n<li>disposals of fixed assets;<\/li>\n<li>transfers of businesses as going concerns;<\/li>\n<li>disposals of real estate property that do not constitute a business activity per sector;<\/li>\n<li>transfers of securities.<\/li>\n<\/ul>\n                <\/div>\n\n                \n                                    <div class=\"fswp-elt--read-more-button-wrapper\">\n                        <a class=\"fswp-elt--read-more more hide-icon\"\n                            data-height=\"500\"\n                            data-more=\"Read More\"\n                            data-less=\"Read Less\"\n                            aria-expanded=\"false\">\n                            <span class=\"fswp-elt--read-more-text\">\n                                Read More                            <\/span>\n                                                                                <\/a>\n                    <\/div>\n                                    <\/div><!--read-more-content-wrapper-->\n            <\/div>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>INVEST IN GREECE Corporate Tax Rates in Greece Taxes on entities Greek companies are taxed on their worldwide income. Non-Greek companies are taxed in Greece only on income derived from a permanent establishment in Greece or on profits generated in Greece. Residence and non-residence A legal person or entity is considered to be a Greek [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-2708","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/pages\/2708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/comments?post=2708"}],"version-history":[{"count":7,"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/pages\/2708\/revisions"}],"predecessor-version":[{"id":5516,"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/pages\/2708\/revisions\/5516"}],"wp:attachment":[{"href":"https:\/\/www.greekaccountant.gr\/en\/wp-json\/wp\/v2\/media?parent=2708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}