[1] Taxes in Greece are collected by the Independent Authority for Public Revenue (Ανεξάρτητη Αρχή Δημοσίων Εσόδων).
They are assigned as follows:[8] But as 1 January 2020 the tax rate for the solidarity contribution will have been amended as in the table below:[9] An employer is obligated to deduct tax at source from an employee and to make additional contributions to social security as in many other EU member states.
An extra 7.0% is charged for people enlisted to added benefits public pension schemes.
An extra 4.0% is charged for people enlisted to retirement bonuses public schemes.
Especially for agriculture professionals, the basic contribution of 27.1% will be lower until 2021, as follows: Especially for doctors, pharmacists, engineers, lawyers and economists, the total contribution of 27.1-38.1% will be 5-50% lower until 31/12/2020, as follows: Corporations in Greece are taxed on their income in Greece and from overseas.
There is no tax in the case of capital gain from trading in the stock market as long as the individual owns less than 0.5% of the publicly listed company.
[11][12] As of 1 Jan 2009, Greece imposes a withholding tax of 10% on corporate dividends, unless the dividend qualifies for application of the EC Parent-Subsidiary Directive or if a lower rate applies under an applicable double tax treaty.
[17] The standard rate applies to the following categories and to the following goods and services: The reduced rate applies to the following categories and to the following goods and services: The super reduced rate applies to the following categories: VAT returns are submitted on quarterly or monthly basis, depending on the type of books (single or double-entry books) kept by the VAT payer.
The exemption does not apply with regard to taxable persons not established in the Greek territory.
The former ranges from 1% to 10% of the "tax value" after the deduction of a tax-free amount, depending on the relationship of the taxpayer with the testator.