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Useful tips

Short, practical advice to make the most of what Greek legislation allows.

Payroll

Meal vouchers: up to €6 a day tax-free for employees

Employers can give employees meal vouchers (paper or card) worth up to €6 per working day. Over 22 working days that is about €132 a month extra for the employee.

  • For the employee: not taxed (Article 14(1)(g) of the Income Tax Code), not treated as salary and not subject to social security contributions (Article 145(1) of the Individual Labour Law Code, P.D. 80/2022, as amended by Article 43 of Law 5006/2022).
  • For the business: a tax-deductible expense.
  • Conditions: given on a monthly basis and usable only for meals, ready food or beverages at participating outlets.
  • Above €6: the excess counts as a benefit in kind and is taxed, together with other benefits in kind, when their total exceeds €300 a year (POL.1219/2014).

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Income tax

Expenses that reduce your tax

For certain categories of services, 30% of what you pay electronically (card, e-banking, IRIS, e-wallet) is deducted from your taxable income, up to €5,000 a year (Article 15(7)(a) of the Income Tax Code).

  • Which expenses: home repair and maintenance work, cleaning and household help, taxi transport, veterinary services, personal care and beauty services, gyms and dance schools, child and elderly care, legal services, funeral services.
  • How it works: it is not a cash refund; it lowers the income on which tax is calculated. For example, €5,000 of such expenses reduces taxable income by €1,500, which at a 26% rate means about €390 less tax.
  • The deduction cannot exceed income from employment, pensions, business activity and property.
  • It belongs to the person who made the payment and cannot be transferred to a spouse.
  • Applies to expenses up to 31.12.2026. An extension to 2027 has been proposed in a bill currently under public consultation (October 2026).

Also, for medical expenses: electronic payments to doctors, dentists, orthodontists, osteopaths, chiropractors, ophthalmologists, podiatrists and other paramedical services count at double their value towards the 30% of income that must be spent electronically. Medicines and hospital care are not included. The rule also applies for 2026 (Article 15(6)(d) of the Income Tax Code, as amended by Article 4 of Law 5246/2025, and Joint Ministerial Decision 35565 ΕΞ 2022, Gov. Gazette B' 1369/23.03.2022).

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