This article provides a concise overview of Greece’s corporate tax regime for companies in 2025, outlining the main corporate tax rate, assessment basis, applicable surtaxes, and notable obligations relevant to international business owners and financial professionals.
Greece Corporate Income Tax Overview (2025)
In 2025, Greece operates a flat corporate income tax system for resident companies and qualifying non-resident legal entities. The tax system applies to both domestic and certain foreign-sourced income, with the assessment based on a company’s overall corporate profits as defined by Greek tax law.
Main Corporate Income Tax Rate
| Tax Type | Rate (%) | Assessment Basis | Currency (EUR) |
|---|---|---|---|
| Corporate Income Tax | 22% | Corporate Profits | € |
The corporate tax rate is set at 22% for 2025, applied as a flat rate to eligible profits. There are currently no income brackets; all qualifying profits are taxed at the same percentage.
Surtaxes and Special Contributions
In addition to the standard flat rate, specific types of companies are subject to additional surtaxes under certain circumstances. The most notable cases in 2025 are related to ship management companies and credit institutions involved with deferred tax assets (DTAs).
| Applicable Entity | Surtax Rate (%) | Condition | Currency/Base |
|---|---|---|---|
| Ship Management Companies | 7% | Annual contribution for the first USD 200,000 (€185,420*) of imported foreign exchange | USD/EUR |
| Ship Management Companies | 6% | Annual contribution for imported foreign exchange above USD 200,000 (€185,420*) | USD/EUR |
| Credit Institutions (DTAs regime) | 29% | For entities participating in the DTAs regime (Art. 27A of the Income Tax Code) | € |
*USD/EUR conversion based on 2025 assumed rate of 1 USD = 0.9271 EUR. Please check official rates for accuracy at the time of calculation.
If your company qualifies for one of these special regimes, it is essential to determine the precise base and reporting requirements, as these can differ from the general corporate tax system.
Assessment Basis and Application
Greece’s corporate tax structure uses a corporate-based assessment. This means tax is determined on the company as a legal entity, not at the shareholder or member level. The standard regime applies across most industries, with the exceptions above notably relating to shipping and banking sectors.
There is no officially prescribed minimum or maximum holding period required for the standard application of the corporate tax rate as of 2025. If specific holding period requirements exist concerning particular exemptions or incentives, current data has not been disclosed by Greek authorities.
Pro Tips: Navigating Greek Corporate Tax in 2025
- Review eligibility for special surtaxes: If engaged in ship management or the credit sector, consult the relevant Greek tax codes to determine extra contributions or rates.
- Keep updated records in both EUR and USD: Given that certain taxes reference imported foreign exchange in USD, maintaining dual-currency records is vital for compliance.
- Work with a local advisor: Greek tax law can include sector-specific nuances; consulting an experienced Greek tax professional is recommended before finalizing declarations.
- Regularly check the Ministry of Finance webpage: Greek tax rules and administrative guidance may change annually or even intra-year, so stay up to date via www.minfin.gr.
Key Takeaways on Corporate Taxation in Greece
Greece’s corporate tax regime in 2025 is straightforward for most companies, with a 22% flat rate on corporate profits and no graduated brackets. Companies in the shipping and banking sectors should remain alert to specific surtaxes and additional contribution requirements, which can materially impact their effective tax rate. As with any jurisdiction, precise documentation, currency conversion tracking, and regular review of sector-specific obligations are critical for maintaining compliance within the Greek tax system.