Greece’s 2026 personal income tax brackets are no longer proposals. They were enacted by Law 5246/2025 and apply to income earned from 1 January 2026. The reform changes marginal rates for employees, pensioners and business income, with additional reductions based on age and dependent children.
This guide separates the enacted bracket rates from tax credits and EFKA contributions. For a personalised payroll estimate, use the gross-to-net salary calculator for Greece. If you know the take-home pay you want, use the net-to-gross calculator.
2026 Greek income tax brackets
For taxpayers over 30 with no dependent children, the enacted marginal rates are:
| Taxable income band | 2025 rate | 2026 rate |
|---|---|---|
| €0-€10,000 | 9% | 9% |
| €10,000.01-€20,000 | 22% | 20% |
| €20,000.01-€30,000 | 28% | 26% |
| €30,000.01-€40,000 | 36% | 34% |
| €40,000.01-€60,000 | 44% | 39% |
| Above €60,000 | 44% | 44% |
The first €10,000 band remains at 9% for most taxpayers. The top rate also remains 44%; the reform inserts a 39% band between €40,000 and €60,000.
These are marginal rates. Moving into a higher band does not apply the higher percentage to all income—only to the portion inside that band.
Rates for families with dependent children
For taxpayers over 30, children reduce the rates in the €10,000-€30,000 bands:
| Taxable income band | No children | 1 child | 2 children | 3 children | 4 children |
|---|---|---|---|---|---|
| €0-€10,000 | 9% | 9% | 9% | 9% | 0% |
| €10,000.01-€20,000 | 20% | 18% | 16% | 9% | 0% |
| €20,000.01-€30,000 | 26% | 24% | 22% | 20% | 18% |
For five or more dependent children, the rate on the €20,000-€30,000 band falls by a further two percentage points per child beyond the fourth. Rates above €30,000 do not vary with the number of children.
Special rates for workers aged 30 or younger
Age is measured under the conditions set by the tax rules for the relevant tax year:
- Up to age 25: the rates on taxable income up to €20,000 are 0%.
- Age 26-30: the €10,000-€20,000 band is taxed at 9%, instead of the standard 20% rate. The first €10,000 normally remains at 9%.
- The child-based reductions still matter, including the 0% treatment of the first €20,000 for taxpayers with four or more dependent children.
2025 versus 2026: a simple marginal example
For €35,000 of taxable income, over age 30 and no children, tax before any applicable reduction is calculated progressively:
| Portion of income | 2025 | 2026 |
|---|---|---|
| First €10,000 | €900 | €900 |
| Next €10,000 | €2,200 | €2,000 |
| Next €10,000 | €2,800 | €2,600 |
| Final €5,000 | €1,800 | €1,700 |
| Tax before reductions | €7,700 | €7,200 |
Actual payroll tax can differ because taxable salary is affected by social-security contributions and because eligible employees and pensioners may receive a tax reduction. Use the calculators rather than applying the table directly to gross salary.
What employees should check
- Select tax year 2026 and enter your age accurately.
- Include dependent children using the same status that applies to your tax return.
- Compare 12 and 14 salary payments on the same annual gross amount.
- Treat the calculator as an estimate and compare payroll withholding with your payslip.
The Greek salary calculation guide explains the relationship between gross pay, EFKA, taxable income and take-home pay. Freelancers comparing legal forms can use the employee versus B2B calculator and the freelancer versus company guide.
What changed from the proposal stage
Early summaries of the reform sometimes described a two-point reduction across every band. That is not the enacted table: the first band stays at 9%, and income above €60,000 stays at 44%. This page follows the final law and the Ministry’s current tax guide.
Official sources
- Ministry of National Economy and Finance — Income Taxation
- AADE circular O.3068/18-11-2025 on Law 5246/2025
- Law 5246/2025, Government Gazette A 198/11-11-2025
Reviewed on 3 September 2026. This information is general guidance, not personal tax advice.