Greek income tax brackets for 2026: rates, children and worked examples
From the 2026 tax year Greece taxes salaries on a new six-band scale running from 9 % to 44 %, with lower middle rates for parents.
Checked by Radif Partners · Editorial policy
Greece’s 2026 income tax scale, set by Law 5246/2025, has six bands: 9 % up to €10,000, 20 % up to €20,000, 26 % up to €30,000, 34 % up to €40,000, 39 % up to €60,000, and 44 % above that. Parents pay less in the second and third bands: 18 % and 24 % with one child, 9 % and 20 % with three, and from four children the first two bands are tax-free. Employees and pensioners then subtract a tax reduction of €777 (more with children), which shrinks above €12,000 of income. In practice, a €40,000 gross package paid in fourteen instalments leaves €34,652 taxable after social security and costs €6,758 in income tax for a single person over 30, or €5,615 for a parent of two. Compared with 2025, nobody pays more and the saving reaches €1,600 a year from €60,000 of taxable income. The calculator below applies the scale to your own figure.
Your tax on the 2026 scale
Tax after the reduction
€2,843
| Scale tax | €3,420 |
| Tax reduction | €577 |
| Marginal / average rate | 26 % / 12.92 % |
The 2026 rates by number of dependent children
| Taxable income | No children | 1 child | 2 children | 3 children | 4 children | 5 children |
|---|---|---|---|---|---|---|
| €0 – €10,000 | 9 % | 9 % | 9 % | 9 % | 0 % | 0 % |
| €10,000 – €20,000 | 20 % | 18 % | 16 % | 9 % | 0 % | 0 % |
| €20,000 – €30,000 | 26 % | 24 % | 22 % | 20 % | 18 % | 16 % |
| €30,000 – €40,000 | 34 % | 34 % | 34 % | 34 % | 34 % | 34 % |
| €40,000 – €60,000 | 39 % | 39 % | 39 % | 39 % | 39 % | 39 % |
| Over €60,000 | 44 % | 44 % | 44 % | 44 % | 44 % | 44 % |
Each column is a complete scale: you use the one matching the number of dependent children you declare. A dependent child, in Greek tax law, is broadly an unmarried child under 18, or up to 25 if studying, registered as unemployed or doing military service. Parents with four or more children pay nothing on the first €20,000, and the third band keeps falling by 2 % for every child beyond the fourth. From €30,000 upwards the scale is the same for everyone.
Age adds a further layer. Taxpayers up to 25 pay 0 % on the first two bands, up to €20,000, and those aged 26 to 30 pay 9 %. The table assumes you are over 30; younger readers should look at the guide to tax for workers under 30.
Reading a Greek salary offer: a €40,000 example
Greek offers are usually quoted as a monthly gross, paid fourteen times a year. A €40,000 package is therefore €2,857 a month. Your employer deducts 13.37 % employee social security for e-EFKA, the national insurance fund, from every payment, which leaves €34,652 of taxable income for the year. On that figure the scale produces €7,082 of tax, the employee tax reduction knocks off €324, and the final bill is €6,758.
Net, that is €1,992 per payment, or €2,325 a month if you spread the year over twelve. A parent with two dependent children on the same package pays €5,615, and a 28-year-old without children pays €5,658 thanks to the youth rate. Your top slice of income is taxed at 34 %, which is the rate to keep in mind when negotiating a raise.
Eight incomes on the new and old scale
| Taxable income | Marginal rate | Tax 2026 | Average rate | Tax 2025 | Saving |
|---|---|---|---|---|---|
| €12,000 | 20 % | €523 | 4.4 % | €563 | €40 |
| €18,000 | 20 % | €1,843 | 10.2 % | €2,003 | €160 |
| €24,000 | 26 % | €3,403 | 14.2 % | €3,683 | €280 |
| €30,000 | 26 % | €5,083 | 16.9 % | €5,483 | €400 |
| €36,000 | 34 % | €7,243 | 20.1 % | €7,763 | €520 |
| €45,000 | 39 % | €10,733 | 23.9 % | €11,583 | €850 |
| €60,000 | 39 % | €16,700 | 27.8 % | €18,300 | €1,600 |
| €90,000 | 44 % | €29,900 | 33.2 % | €31,500 | €1,600 |
All figures are for a taxpayer over 30 with no dependent children and include the article 16 tax reduction, which was the same in both years. The 2025 scale had five bands of €10,000: 9 %, 22 %, 28 %, 36 % and 44 % above €40,000. The reform cut the second, third and fourth rates and slipped a new 39 % band in front of the top rate. That is why the saving climbs steadily and then stops growing at €1,600.
Old and new scale on your income
Less tax in 2026
€300
| Tax on the 2025 scale | €3,983 |
| Tax on the 2026 scale | €3,683 |
| Marginal rate before / now | 28 % / 26 % |
No dependent children, over 30.
Marginal versus average rate
A frequent worry among people relocating to Greece is that a pay rise could push them into a higher band and leave them worse off. It cannot. Only the euros above a threshold are taxed at the higher rate. What does happen, between €12,000 and the point where the tax reduction runs out, is a small hidden surcharge: the reduction shrinks by €20 for every €1,000 of extra income, so your effective marginal rate is 2 % higher than the band rate.
The average rate is what you actually pay on the whole year. On the average Greek salary of €1,516 a month recorded by the ERGANI system in 2025, the taxable income is €18,386 and the average rate 10.5 %, with the top slice in the 20 % band.
Large families on the same package
The reform is most generous to parents of four or more children. On the €40,000 package used above, a parent of four pays €2,255 a year, against €6,758 for a single colleague, because the first €20,000 is untaxed and the third band drops to 18 %. The article 16 reduction for four children, €1,580, still shrinks with income; from five children it no longer does, which adds a further step for the largest families.
At the other end of the income range, a separate rule protects people with very little income. Under the new paragraph 1A of article 15, when actual income does not exceed €6,000 and deemed income does not exceed €9,500, with no business or individual farming activity, that income is taxed on the scale with the article 16 reduction.
Which income goes on this scale
The same article 15 scale applies to salaries, pensions and self-employed profits, but article 29 denies business profits the article 16 tax reduction. Some groups are taxed separately at flat rates, such as officers and crews of Greek merchant ships.
If you are a tax resident with a Greek employer, the payroll applies all of this monthly, and your annual return settles any difference. Every amount on this page comes from the same engine as the main Greek salary calculator; the effect of dependants is broken down in the guide to the tax reduction for children.