I. Individuals
1.1 Personal Income Tax
An individual is subject to income tax on his/her total net
income in Greece and abroad. Net income sourced in Greece is taxed
irrespective of the residence of the individual. Income arising
abroad is taxed if the relevant individual is a tax resident of
Greece. The tax year is the calendar year. For income tax purposes,
the income derived by individuals is divided into certain
categories. Taxable income is calculated based on the rules of each
category and the total taxable income of the individual is the
aggregate of the categories.
1.1.1 Income from Employment, Pension Income
Freelance Activities
Employment & Pension Income
Under conditions there are some tax reductions such as number of
children, amount of total income.
