Summary
Greece uses a progressive income tax system with five brackets ranging from 9% to 44%. Employers withhold income tax and social security contributions (e-EFKA) from each pay. A solidarity contribution applies to higher earners. The system is administered by AADE (Independent Authority for Public Revenue).
How it works
Your take-home pay is reduced by:
- e-EFKA social security contributions - pension, supplementary pension, and health insurance
- Income tax - progressive rates across five income bands
- Solidarity contribution - additional levy on income above the threshold
Social security contributions are deducted first and reduce the taxable income base for income tax.
Income Tax Bands (2025)
Greece has five progressive income tax brackets:
| Taxable income | Tax rate |
|---|---|
| Up to 10,000 | 9% |
| 10,001 - 20,000 | 22% |
| 20,001 - 30,000 | 28% |
| 30,001 - 40,000 | 36% |
| Above 40,000 | 44% |
These are marginal rates - each rate applies only to income within its band.
A tax reduction of 777 applies for taxpayers with income up to 12,000 (calculated as 9% of 8,636 base, phasing out for income above 12,000). This effectively creates a small tax-free zone for low earners.
Social Security Contributions (e-EFKA)
Employee contributions for salaried workers:
| Contribution | Rate | Annual cap |
|---|---|---|
| Main pension | 6.67% | Based on 78,000 gross |
| Supplementary pension | 3.85% | Based on 78,000 gross |
| Health insurance | 2.15% | Based on 78,000 gross |
| Cash benefits (health) | 0.40% | Based on 78,000 gross |
| Unemployment | 0.30% | Based on 78,000 gross |
| Total employee | 13.37% | 78,000 |
All contributions are capped at a monthly ceiling of 6,500 (78,000 annually).
Solidarity Contribution (2025)
The solidarity contribution (eisphora allilegyis) applies to income above 30,000:
| Income band | Rate |
|---|---|
| Up to 12,000 | 0% |
| 12,001 - 20,000 | 2.2% |
| 20,001 - 30,000 | 5% |
| 30,001 - 40,000 | 6.5% |
| 40,001 - 65,000 | 7.5% |
| 65,001 - 220,000 | 9% |
| Above 220,000 | 10% |
Note: The solidarity contribution has been suspended for private-sector employees since 2021, but remains for public-sector employees and certain income types. The calculator includes it as an optional toggle.
The formula
Where
Worked example
30,000 gross annual salary, no solidarity contribution
e-EFKA contributions (13.37%)
= 4,011
Taxable income
= 25,989
Tax: first 10,000 at 9%
= 900
Tax: next 10,000 at 22%
= 2,200
Tax: remaining 5,989 at 28%
= 1,677
Gross income tax
= 4,777
Tax reduction (income 25,989 > 12,000, fully phased out)
= 0
Net income tax
= 4,777
Total deductions
= 8,788
Result
Take-home pay = 30,000 - 8,788 = 21,212/year (1,768/month)
Assumptions & limitations
- 2025 rates only - uses current tax year rates
- Salaried employees only - self-employed and freelancers have different social security and tax treatment
- Single taxpayer - does not model family or dependent allowances
- Solidarity contribution is suspended for most private-sector employees since 2021; shown as optional
- 14 monthly payments - Greek salaries are typically paid over 14 months (including holiday bonuses); the calculator uses the 12-month annual equivalent
- No additional deductions - does not model medical expenses, charitable donations, or rent deductions
- e-EFKA cap - contributions are capped at 78,000 annual gross