Income tax rates for residents start at 0 per cent on income up to €8,400 or €10,000 and rise up to 40 per cent on income over €23,400, as shown below.
|
Taxable Income (€) |
Tax Rate (%) |
Cumulative Tax (€) |
|
Up – 10,000 |
0 |
– |
|
10,000 – 13,400 |
15 |
510 |
|
13,400 – 23,400 |
30 |
3,510 |
|
Over 23,400 |
40 |
|
Taxable Income (€) |
Tax Rate (%) |
Cumulative Tax (€) |
|
Up – 8,400 |
0 |
– |
|
8,400 – 13,400 |
15 |
750 |
|
13,400 – 23,400 |
30 |
3,750 |
|
Over 23,400 |
40 |
Income tax for non-residents is levied at the same rates as above except for the first band which is 5 per cent (not 0 per cent), unless 90 per cent of their income is from a Greek-source.
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