Greece 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.
- Suspended property capital gains tax
- Mandatory e-invoicing rollout
- Why is Greece's dividend tax so low?
Operating in Greece combines an accessible entity formation process — IKE incorporation can complete without a notary — with a social security system that, unlike most EU markets, applies a defined monthly contribution ceiling, changing cost dynamics for higher-salary roles.
The social security contribution cap is frequently overlooked by companies modelling Greek employment cost on uncapped European assumptions. For senior roles with salaries materially above the monthly ceiling, Greek employer cost flattens in a way that doesn't occur in markets without an equivalent cap — a structural advantage worth factoring into regional hiring comparisons.
What a company pays in Greece. Every figure below is published on the Greece country page.
| Greece | |
|---|---|
| VAT standard rate | 24% |
| VAT reduced rates | 13% and 6% |
| Accounting standard | Greek Accounting Standards (Law 4308/2014), or IFRS for listed entities |
| Annual accounts filing | Annual accounts filed with the General Commercial Registry (GEMI) within 9 months of year-end |
| Statutory audit | Statutory audit mandatory above 2 of 3 thresholds: €5.5M balance sheet, €11M turnover, 50 employees — aligned with EU harmonized thresholds |
What makes it complex in Greece
- Suspended property capital gains tax — for individuals through 31 December 2026 — does not apply to corporate sellers, who remain taxed at the standard 22% rate.
- Mandatory e-invoicing rollout — for all small businesses and freelancers, planned by 2026 as part of broader digitalisation of the Greek tax system.
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.
Suspended property capital gains tax is one of the points HTLC Network handles for clients operating in Greece, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Greece the scope is: 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.
See Accounting & Tax Compliance in Greece for the full scope, or the Greece country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.