GROperating in Greece
Payroll, accounting, employment, immigration, entity setup, and corporate compliance managed locally through a single international coordination model.
Request a country assessmentThe regulatory landscape
Greece applies a standard 22% corporate income tax rate, with most companies — AE, IKE, EPE — taxed identically regardless of legal form. The IKE, Greece's most commonly used structure for SMEs, can be formed with just €1 in minimum share capital and, when using the standard model statute through the e-YMS one-stop platform, requires no notary at all — making it one of the more accessible entity formations in the EU.
The detail most relevant to multinational cost planning is Greece's social security contribution cap: combined employer and employee contributions total 35.16% of gross salary (21.79% employer, 13.87% employee), but apply only up to a monthly ceiling of €7,761.94 for 2026 — above that level, no further social contributions are due, making Greece comparatively favourable for senior or highly compensated roles relative to uncapped systems elsewhere in Europe. Dividend tax, at just 5%, is the lowest in the EU.
Official language
Greek
Legal forms
IKE · AE · EPE
Corporate tax rate
22% standard (29% for certain credit institutions under the DTA regime)
Currency
EUR
Employer social security
21.79% of gross salary — combined with employee's 13.87% for 35.16% total, capped at €7,761.94/month (2026)
Dividend tax
5% — the lowest in the EU
Minimum share capital
IKE: €1 · AE: €25,000
Integrated services in Greece
Each service is delivered as part of an integrated service model, coordinated across functions under a single point of accountability. Clients engage one team, not a coordination layer between independent providers.
Accounting & Tax Compliance
Statutory accounts, VAT returns, and corporate tax filings aligned with Greek accounting standards (Law 4308/2014), including e-invoicing compliance ahead of the 2026 mandate.
Explore Accounting & Tax CompliancePayroll & Workforce Management
Full-cycle Greek payroll including EFKA social security contributions, the monthly contribution ceiling calculation, and employment terms under Greek labour law.
Explore Payroll & Workforce ManagementCompany Formation & Entity Setup
IKE and AE incorporation, e-YMS online registration where applicable, and post-formation compliance setup.
Explore Company Formation & Entity SetupWorkforce Mobility
Work permit and residence permit coordination for non-EU founders and employees, including Golden Visa-adjacent business structures where relevant.
Explore Workforce MobilityClient profiles in Greece
HR & Employment Advisory
Multinationals establishing or restructuring Greek operations
Company Formation & Entity Setup
Companies entering Greece for the first time, requiring entity setup and initial compliance infrastructure
Workforce Mobility
Groups managing internationally mobile employees or relocating non-EU founders
Payroll & Workforce Management
Companies already operating in Greece consolidating fragmented HR, payroll and accounting providers under a single governance layer
At the center of your HR operations
What clients say about our services in Greece
We had modelled our Greek hiring plan assuming uncapped social contributions, the same as most other EU markets we operate in. Once we factored in the monthly contribution ceiling for our senior roles, the actual employer cost came in meaningfully below our original projection.
Finance Director, Professional Services Group — Greek OperationsInsights on Greece
Selected articles on regulatory developments and operational frameworks relevant to companies in Greece.
Greek contributions stop at a ceiling, so employer cost flattens above a certain salary. How the total compares with uncapped EU markets for higher-paid roles.
Read articleThe e-YMS model statute route avoids a notarial deed, but only for standard structures. When a bespoke deed is unavoidable, and what it adds to the timeline.
Read articleGreece applies one of the lowest dividend tax rates in the EU. How that factors into group-level planning for repatriating profit from a Greek subsidiary.
Read articleFrequently asked questions
Questions raised most often by companies entering or operating in Greece.
What services does HTLC Network provide in Greece?
HTLC Network provides Payroll & Workforce Management, Accounting & Tax Compliance, HR & Employment Advisory, Company Formation & Entity Setup, and Workforce Mobility services in Greece through a coordinated international service model.
Is Greece a good option for expanding operations in Southern Europe?
Many international companies use Greece as a gateway to Southeastern Europe and the Eastern Mediterranean, particularly for logistics, shipping, tourism, technology and regional service operations.
Can I hire employees in Greece without opening a Greek company?
Possibly. An employer should however assess payroll registration requirements, employment law obligations, tax exposure and permanent establishment risk before hiring locally.
What should employers know about payroll compliance in Greece?
Payroll generally requires income tax withholding, social security contributions through the national social insurance framework, employee registrations and ongoing reporting obligations.
What employment law risks should foreign employers consider in Greece?
Key compliance areas include employment contracts, working-time regulations, employee protections, collective bargaining frameworks, annual leave entitlements and termination procedures.
How does the Greek social security contribution cap work?
Combined employer and employee EFKA contributions total 35.16% of gross salary, but only up to a monthly ceiling of €7,761.94 for 2026. Once an employee's monthly salary exceeds this amount, no further social security contributions are due on the excess, materially reducing the relative employer cost for higher-salary roles.
Why is Greece's dividend tax so low?
Greece taxes dividends at a flat 5%, the lowest rate in the EU, as part of a broader strategy to attract investment and encourage profit repatriation. This applies after the standard 22% corporate income tax has already been paid at the company level.
What is the difference between an IKE and an AE?
An IKE requires just €1 in minimum capital and suits the vast majority of SME and foreign-owned subsidiary formations. An AE requires €25,000 and a more formal governance structure, typically used for larger companies or those seeking to raise capital publicly.
Talk to a Greece expert
For companies structuring a market entry or consolidating an existing Greek operation under a single governance model.