↳ GREECE
Where EU compliance meets Mediterranean advantage.
1. Advantages
• 22% Corporate Income Tax
• 5% Dividend Withholding Tax
• Participation Exemption (EU Directive compliant)
• No municipal corporate tax
• 57+ Double Tax Treaties
• EU & Eurozone jurisdiction
2. Utilization
• Holding Companies
• Real Estate Investment Structures
• Shipping* & Maritime Activities
• N.E.P.A* (Limited Liability Company for Yachting Activities)
• Trading Companies
• Technology & Start-ups
3. Why Greece?
Greece applies a competitive 22% corporate tax rate. Dividends received may benefit from participation exemption rules under the EU Parent–Subsidiary Directive, subject to conditions
As an EU Member State, Greece provides regulatory transparency, treaty access, and full compliance with OECD and EU standards.
4. Corporate Requirements
Common legal forms include
• Private Company (IKE) – minimum capital from €1
• Limited Liability Company (EPE)
• Société Anonyme (SA / AE) – minimum capital €25,000
Annual financial statements filing is required. Audit obligations apply depending on size thresholds.
5. Other Requirements
VAT:
• Standard rate: 24%
• Reduced rates: 13% and 6%
VAT registration threshold: €10,000 annual turnover (domestic activities).
Social security registration required if employees are engaged.
6. Compliance & Filing
• Annual corporate income tax return
• Monthly or quarterly VAT returns
• Withholding tax filings (where applicable)
• Annual financial statements submission to GEMI (Commercial Registry)
Corporate tax is generally payable in installments following assessment.
7. Double Tax Treaty Network
Greece maintains 57+ Double Tax Treaties, including with:
• EU Member States
• United States
• United Kingdom
• UAE
• Switzerland
• China
This network provides reduced withholding tax rates and double taxation protection.
8. Type of Legal System
Civil Law system based on continental European principles and EU legislation.
9. General
Stable EU jurisdiction offering treaty access, regulatory transparency, and access to European markets.
10. The Choice of Greece is a Choice of EU Access & Legal Certainty
Greece provides EU market integration, a structured corporate regime, and a predictable tax framework suitable for international operations and investment holding structures
*Shipping companies of Law 89/1967 have no corporate income tax on actual profits
*N.E.P.A (Limited Liability Company for Yachting Activities) has the most favorable tax system in the world for shipping activities, with an effective corporate tax rate of zero percent 0%.Possibly the only country in the world with zero tax in the yachting business.
Let's Get to Work