Greece
Taxation in Greece
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Taxation in Greece
You will need to apply for a Tax roll number (AFM). An AFM number is required to legally work in Greece (for national insurance and tax), to rent and buy property, or to buy a car or motorcycle.
You can apply for an AFM number at the local tax office with a copy of your passport and your birth certificate. Once you have obtained an AFM number, you are registered with the tax authorities and are required to submit a yearly tax return regardless of income.
Income Tax
An individual in Greece is liable for income tax if they are resident in Greece. A self-employed individual is obliged to make advance payments on income tax by filing an annual report. In the case of a new business, the advance payments will be calculated according to the estimates of the owner of the business. Advance payments are payable three times a year.
Income tax is (in Euros):
22% on income between 1 and 20,000
29% on income between 20,001 and 30,000
- 37%on income between 30,001 and 40,000
45% on income over 40,001
Corporate Tax
Foreign companies in Greece are taxed only on income that is generated in Greece. The standard corporate tax rate is 24%.
VAT
VAT rate is 23% in most cases. With a reduced rate of 13% and a super reduced rate of 6.5%