Greece Income Tax Calculator 2026 — IRPEF + Non-Dom + Pensioner Regime
Calculate Greek income tax for 2026. Five brackets (9%–44%), EFKA social security 13.87%, Non-Dom €100K flat tax, and 7% pensioner regime. Compare all three regimes side by side.
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Gross employment or professional income Married couples can file jointly in Greece
%
Employee EFKA contribution (~13.87%, deductible) Examples:
€0
Income Tax
€0
EFKA Social Security
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Effective Tax Rate
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Net Take-Home (Annual)
Tax Bracket Breakdown
| Bracket | Rate | Income in Bracket | Tax |
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Full Summary
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Greek Income Tax System 2026
Greece has five progressive income tax brackets ranging from 9% to 44%. Additionally, Greece offers two special flat-rate regimes designed to attract foreign residents: the Non-Dom regime and the Pensioner regime.
Standard Brackets 2026
€0 – €10,000: 9%
€10,001 – €20,000: 22%
€20,001 – €30,000: 28%
€30,001 – €40,000: 36%
Above €40,000: 44%
EFKA Employee: ~13.87% of gross (deductible)
Solidarity surcharge: suspended for private sector
€10,001 – €20,000: 22%
€20,001 – €30,000: 28%
€30,001 – €40,000: 36%
Above €40,000: 44%
EFKA Employee: ~13.87% of gross (deductible)
Solidarity surcharge: suspended for private sector
Example: €60,000 Employment Income
Gross income: €60,000
EFKA (13.87%): €8,322
Taxable income: €51,678
Tax: €10K×9% + €10K×22% + €10K×28% + €10K×36% + €11,678×44%
= €900 + €2,200 + €2,800 + €3,600 + €5,138 = €14,638
Effective rate: 24.4% | Net: ~€37,040
EFKA (13.87%): €8,322
Taxable income: €51,678
Tax: €10K×9% + €10K×22% + €10K×28% + €10K×36% + €11,678×44%
= €900 + €2,200 + €2,800 + €3,600 + €5,138 = €14,638
Effective rate: 24.4% | Net: ~€37,040
Extended
3-Regime Comparison — Standard vs Non-Dom vs Pensioner
Side-by-side comparison of all three Greek tax regimes at your income level
3 Greek Tax Regimes — Side-by-Side Comparison
Comparing all three regimes at your entered income level. EFKA is applied to standard regime; flat regimes apply to foreign-source income only.
| Regime | Tax Rate | Income Tax | EFKA | Total | Net Income | Best for |
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Frequently Asked Questions
What are the Greece income tax brackets for 2026?
Greece uses five progressive tax brackets in 2026: 9% on income up to €10,000; 22% on €10,001–€20,000; 28% on €20,001–€30,000; 36% on €30,001–€40,000; and 44% on income above €40,000. The full 9% applies to the first €10,000 of income — unlike some systems, there is no full zero-rate band. Social security contributions are approximately 13.87% of gross income (employee portion) and are generally deductible.
What is the Greece Non-Dom (non-domiciled) tax regime?
The Non-Dom regime (introduced in 2020) allows high-net-worth individuals who transfer their tax residence to Greece to pay a flat annual tax of €100,000 — regardless of their foreign-source income. This covers all foreign income for up to 15 years. Domestic Greek-source income is taxed normally under the standard brackets. The regime requires investing at least €500,000 in Greek real estate, businesses, or securities. Family members can join for an additional €20,000 each per year.
What is the Greece pensioner special tax regime?
Foreign pensioners who transfer their tax residence to Greece and have not been Greek tax residents in the previous 5 years can opt for a flat 7% tax rate on all foreign-source pension income for 15 years. There is no minimum amount — the entire pension income from abroad is taxed at 7% flat. Greek-source income (if any) is taxed at standard rates. This regime makes Greece very attractive for EU retirees from Germany, the UK, and other high-tax countries.
What happened to the solidarity surcharge in Greece?
The solidarity contribution (eisphora allilengyis) was a temporary 2.2%–10% surcharge on income above certain thresholds that was introduced during the Greek financial crisis. It was permanently suspended for private sector employees from 2021 onwards. However, it may still apply in some cases for public sector employees under certain conditions. In this calculator, the solidarity surcharge is excluded for private sector employment.
How is Greek social security (EFKA) calculated for employees?
Greek employees pay contributions to EFKA (Unified Social Security Fund). The total employee rate is approximately 13.87% of gross salary in 2026: main insurance 6.67%, healthcare 4.55%, unemployment 1.00%, occupational sickness 0.25%, and other minor contributions. Employer contributions are approximately 22.29% of gross salary. There is no salary ceiling on most branches. Social security contributions reduce your taxable income for income tax purposes.