Let’s face it: navigating corporate tax regimes can feel like a never-ending obstacle course, especially for entrepreneurs and digital nomads seeking to optimize their global footprint. If you’re considering Greece as a base for your company in 2025, you’re likely searching for clarity, efficiency, and—above all—ways to minimize state-imposed costs. Here’s a data-driven breakdown of Greece’s corporate tax landscape, with actionable tips to help you keep more of what you earn.
Understanding Greece’s Corporate Tax Rate in 2025
Greece applies a flat corporate tax rate of 22% on company profits. This means that, regardless of your company’s income level, the same rate applies—no progressive brackets, no hidden thresholds. For international founders, this simplicity can be a breath of fresh air compared to more convoluted regimes.
| Tax Type | Rate | Assessment Basis | Currency |
|---|---|---|---|
| Corporate Income Tax | 22% | Corporate Profits | EUR (approx. $1.09 per EUR in 2025) |
Example: If your Greek company earns €100,000 (approx. $109,000) in profits, your corporate tax liability would be €22,000 (approx. $23,980).
Special Surtaxes: What You Need to Know
While the flat rate covers most companies, certain sectors face additional levies. Here’s a quick overview of the main surtaxes in effect for 2025:
| Surtax Rate | Who Pays | Condition |
|---|---|---|
| 7% | Ship management companies | On the first $200,000 of imported foreign exchange annually |
| 6% | Ship management companies | On imported foreign exchange above $200,000 annually |
| 29% | Credit institutions | Participating in the deferred tax assets (DTAs) regime under Art. 27A of the Income Tax Code |
Pro Tip #1:
If you’re not in shipping or banking, these surtaxes won’t apply. But if you are, careful structuring of your foreign exchange flows or DTA participation can make a significant difference. Consult a specialist to model your exposure before committing.
Tax Optimization Tactics for Greek Companies
Even with a flat rate, there are smart ways to optimize your tax position in Greece. Here’s how:
- Choose the Right Corporate Structure
Pro Tip #2: Evaluate whether a Greek entity or an alternative EU structure best fits your operational needs. The flat rate is attractive, but cross-border structuring can sometimes yield even lower effective rates. - Leverage International Tax Treaties
Pro Tip #3: Greece has a broad network of double taxation treaties. Use these to minimize withholding taxes on dividends, interest, and royalties paid to or from your Greek company. - Monitor Surtax Triggers
Pro Tip #4: If you’re in shipping or finance, track your foreign exchange inflows and DTA participation closely. Small changes in your business model can have outsized tax impacts.
Key Takeaways for 2025
- Greece’s flat 22% corporate tax rate (2025) offers predictability and simplicity for most businesses.
- Special surtaxes apply to ship management companies and certain credit institutions—know your sector’s rules.
- Tax optimization is possible through careful structuring, treaty use, and proactive compliance.
For more details on Greek corporate tax law, visit the official Independent Authority for Public Revenue (AADE) or consult the European Commission’s company tax portal.