Some forms of income are tax-exempt/reduced as follows:



  • A dividend received by individuals from a Greek company is subject to 15%.
  • Interest income is subject 15% too. Royalties are subject to 20%.
  • A dividend received by a Greek company from another Greek company is tax exempt subject to certain conditions.
  • A dividend received by a company from a EU company fulfilling the EU parent subsidiary directive is tax exempt.
  • Capital gain from sale of a whole business between family members, as defined by law, is subject to 1.2% tax (spouse, child) or 2.4% only, depending on the family closeness of the buyer.


Austria Tax exempt income | Bulgaria Tax exempt income | China Tax exempt income | Cyprus Tax exempt income | Estonia Tax exempt income | Finland Tax exempt income | Germany Tax exempt income | Greece Tax exempt income | Hungary Tax exempt income | India Tax exempt income | Ireland Tax exempt income | Israel Tax exempt income | Italy Tax exempt income | Japan Tax exempt income | Latvia Tax exempt income | Lithuania Tax exempt income | Malta Tax exempt income | Poland Tax exempt income | Portugal Tax exempt income | Russia Tax exempt income | Serbia Tax exempt income | Slovakia Tax exempt income | Slovenia Tax exempt income | Turkey Tax exempt income