This page records the income tax brackets that applied to 2025 income. They remain useful for checking a 2025 return or comparing an older payslip, but they are not the rates for income earned in 2026. See the enacted Greek income tax brackets for 2026 for the current table.
Greek Tax Brackets for 2025
Greece’s tax system is based on progressive brackets, which means that as your income increases, so does the tax rate.
2025 Tax Brackets Table
| Income (€) | Tax Rate | Maximum Tax per Bracket |
|---|---|---|
| 0 - 10,000 | 9% | €900 |
| 10,001 - 20,000 | 22% | €2,200 |
| 20,001 - 30,000 | 28% | €2,800 |
| 30,001 - 40,000 | 36% | €3,600 |
| 40,001+ | 44% | No limit |
How Progressive Brackets Work
Important: You don’t pay the highest rate on all your income!
Example: If you have an income of €25,000:
- First €10,000: 9% = €900
- Next €10,000: 22% = €2,200
- Last €5,000: 28% = €1,400
- Total tax: €4,500 (18% of total)
Tax Credits 2025
Tax credits are deducted from the tax owed, not from income, and significantly reduce your tax liability.
Basic Credit Amounts
- 0 children: €777 annually
- 1 child: €900 annually
- 2 children: €1,120 annually
- 3 children: €1,340 annually
- 4 children: €1,580 annually
Credit Reduction
The credit is reduced by €20 for every €1,000 of income above €12,000.
Formula:
Final Credit = Basic Credit - max(0, (Income - 12,000) / 1,000 × 20)Tax Credit Examples
Income €18,000 - 1 child:
- Basic credit: €900
- Reduction: (18,000 - 12,000) / 1,000 × 20 = €120
- Final credit: €780
Practical Calculation Examples
Example 1: €21,000 taxable income
This bracket example starts with €21,000 of taxable income. Gross salary is not the same figure because payroll calculations account for EFKA before income tax.
Tax calculation:
- €10,000 × 9% = €900
- €10,000 × 22% = €2,200
- €1,000 × 28% = €280
- Total tax: €3,380
Tax credit (0 children):
- Basic: €777
- Reduction: (21,000 - 12,000) / 1,000 × 20 = €180
- Final credit: €597
Final tax: €3,380 - €597 = €2,783
Monthly tax: €2,783 / 14 = €199
Example 2: €35,000 taxable income
This example likewise uses €35,000 of taxable income, not gross pay.
Tax calculation:
- €10,000 × 9% = €900
- €10,000 × 22% = €2,200
- €10,000 × 28% = €2,800
- €5,000 × 36% = €1,800
- Total tax: €7,700
Tax credit (0 children):
- Basic: €777
- Reduction: (35,000 - 12,000) / 1,000 × 20 = €460
- Final credit: €317
Final tax: €7,700 - €317 = €7,383
Monthly tax: €7,383 / 14 = €527
Special Tax Regimes
Reduced Tax Rate (Article 5G)
New residents in Greece can benefit from a 50% reduction in income tax for the first 7 years, provided they meet specific conditions:
- Permanent residence establishment in Greece
- Did not have tax residence in Greece for 5 of the last 6 years
- Minimum stay of 2 years
Self-Employed and Business Income
Different rules apply for:
- Self-employed (freelancers): Standard tax brackets with business expense deductions
- Sole proprietorships: Separate calculation with deemed income rules
- Corporations: 22% corporate tax rate
Practical checks for a 2025 calculation
- Confirm whether the amount being tested is gross income or taxable income after social-security deductions.
- Apply each marginal rate only to the part of income inside that band.
- Check the employee or pensioner tax reduction separately from the bracket calculation.
- Confirm dependent-child status and any special tax-residence regime from the filed return.
- Use the tax-year selector in the gross-to-net calculator when comparing 2025 and 2026.
Social Security Contributions
Remember that income tax is calculated after social security deductions:
- Employee EFKA: 13.37% of gross salary
- Employer EFKA: 21.79% (not deducted from employee)
- Maximum ceiling: €7,572.62 monthly (2025)
Using Our Calculators
Want to see these calculations in practice? Use our free tools:
- Gross to Net Calculator - Calculate your net salary
- Net to Gross Calculator - Find required gross salary
- Employee vs B2B Comparison - Compare employment options
Key Takeaways
- Progressive system: Higher income = higher marginal tax rate
- Tax reductions matter: Eligible employees and pensioners can reduce the calculated tax
- Social security first: Tax calculated after EFKA deductions
- Special regimes available: Reduced rates for new residents
- Use the right year: Income earned in 2026 follows a different enacted table
The Greek tax system may seem complex, but understanding these brackets helps you make informed financial decisions. Always consult with a tax professional for personalized advice, especially for complex situations involving multiple income sources or business activities.
Sources
- Ministry of National Economy and Finance — Income Taxation
- AADE — 2025 individual income-tax return instructions
Reviewed on 3 September 2026. This historical guide is general information, not personal tax advice.