Frequently asked questions

A new, reduced scale, with lower rates for families with children and for young people up to 30 (Law 5246/2025). Our short guide is available in Greek.

Yes. Employees, pensioners and farmers must spend an amount equal to 30% of their actual income using electronic means of payment. If they fall short, additional tax is imposed on the difference (Article 15(6) of the Income Tax Code). Taxpayers aged 70 and over are fully exempt.

Separately, on its own scale from 15% to 45% (Article 40(4) of the Income Tax Code). From 2026 an intermediate rate of 25% applies to income from €12,000 to €24,000.

• New lease: the landlord files the declaration with AADE by the end of the month following the start of the lease.
• Acceptance: tenants and co-owners have 30 days from notification to accept or reject it; if they do not respond, it is deemed accepted (A.1068/2025).
• Termination: the landlord declares it by the end of the month following the end of the lease. Otherwise the lease is treated as still in force, and the rent keeps appearing in the landlord's tax return.

(POL.1162/2018, Article 1(1), as amended by A.1112/2022 and A.1068/2025)

The Christmas bonus is paid by 21 December and the Easter bonus by Holy Wednesday.

It depends on the number of partners, the liability you are willing to take on, running costs and taxation:

• Sole proprietorship: the simplest and cheapest form. The owner is liable with all personal assets.
• General partnership – OE (Law 4072/2012): all partners are jointly and fully liable for the company's debts.
• Limited partnership – EE (Law 4072/2012): general partners have unlimited liability; limited partners are liable only up to their contribution.
• Private company – IKE (Law 4072/2012): limited liability, minimum capital from €1.
• Limited liability company – EPE (Law 3190/1955): limited liability, no minimum capital. Rarely chosen today, as the IKE is more flexible.
• Société anonyme – AE (Law 4548/2018): for larger businesses, minimum capital €25,000.

Through the One-Stop Shop, incorporation is usually completed within a few days, provided the documents are ready.

The company registers every change (seat, management, capital, articles of association) and, depending on its legal form, publishes its annual financial statements.

Self-employed professionals choose one of six contribution categories (Article 39 of Law 4387/2016, as in force). Those who do not choose are placed in the 1st category. Monthly amounts for 2026, covering main pension and health care:

• The special category can be chosen, on application, by new professionals for their first 5 years of activity. It can be used only once.
• A change of category applies from 1 January of the following year.
• Amounts are adjusted every year; for 2026 they rose by 2.5% (Ministerial Decision D.15/D'/1865/2026, Gov. Gazette B' 318/29.01.2026).
• The amounts exclude supplementary pension, lump-sum benefit and the DYPA (unemployment) contribution, where these apply.

By the last working day of the month following the month they relate to. If the last day of the month falls on a weekend or public holiday, the deadline ends earlier, on the previous working day. See our useful deadlines.

Standing instalment schemes are available. Terms depend on the amount and age of the debt, so contact us to review your case.