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Other Taxes
Information about VAT, TV and radio tax, municipal duties and the extraordinary tax contribution levied in Greece...
Value Added Tax
VAT (Φόρος Προστιθεμένης Αξίας or ΦΠΑ) is paid upon purchase of products and the provision of certain services, by both residents and non-residents. VAT also applies to certain assets, such as newly built residential and commercial property and imports, such as cars. There are three rates of VAT applied in Greece:
- 23% VAT is the standard rate which applies to most products and services, including non-alcoholic beverages (with the exception of non-carbonated water), alcoholic beverages, ready-made and delivered foods, clothes, shoes, electronics, appliances, paper products, fuel/gas, cars and other vehicles, construction and related materials, newly built residential and commercial properties, restaurants/cafés (considered services), gyms, hair salons, telecommunications (land line, mobile and internet services) and professional services other than medical (for example legal and accounting services)
- 13% VAT is the reduced rate which applies to most (non-prepared/packaged) foods sold at supermarkets, green grocers and butchers, non-carbonated water, repair services provided on properties which are not newly built (services of painters, plumbers and electricians).
- 6.5% VAT is applicable to hotel and related tourist accommodations as well as pharmaceuticals (medicines and vaccines).
Lower VAT rates may apply to certain products in specific areas of Greece.
Television and Radio Τax
A tax for the Greek Radio and Television company (Ελληνική Ραδιοφωνία Τηλεόραση) known as ERT (or ΕΡΤ) is collected through the Electric Company (ΔΕΗ) utility bill.
Municipal Duties and Taxes
Municipal Duties and Taxes (Δημοτικά τέλη and Δημοτικός Φόρος και ΤΑΠ) are collected through the Electric Company (ΔΕΗ) utility bill. These are based on the square meters of the building which receives electricity and are paid by the person who uses the property.
A municipal property duty (Τέλος Ακίνητης Περιουσίας or ΤΑΠ) is applicable to all property included within the municipality’s limits.
- If the property includes a building which receives electricity, this tax is based on the size of the building(s) and is collected through the Electric Company (ΔΕΗ) utility bill from the person who uses the property
- In the case of properties without buildings, the Municipal Property Tax is based on the square meters of the plot of land and is payable by the owner on a yearly basis directly to the Municipality
Extraordinary Tax Contribution
The Extraordinary Tax Contribution (Έκτακτη Εισφορά) measures include taxes imposed on the following:
- Declared income in excess of 12,000 Euros or more (the tax rate ranges from one to four percent)
- Self-employed professionals (300 Euros per person)
- Cars with engine sizes of 1,920cc or above
- “Pleasure vehicles”, such as motor boats above six meters in size, yachts, helicopters and airplanes
- Swimming pools
These taxes must be paid directly to the Tax Authorities, either in instalments or one off payment (which entails a five percent reduction).
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