Greece (GR)
Greece is a southeastern European republic and EU member state, birthplace of democracy, philosophy, and the Olympic Games, celebrated for its 6,000 sun-drenched islands, ancient ruins from the Acropolis to Delphi, vibrant Mediterranean cuisine, and a warm culture that draws expats, retirees, digital nomads, and Golden Visa investors from across the world.
2026 Annual Changes — Greece
Updated thresholds, benefits, and regulatory changes effective this year.
January 2026 brings significant updates to Greek tax rates, minimum wages, social contribution rates, and digital government services. Key changes include a minimum wage increase to €920/month (14-pay basis, effective 1 April 2026), updates to the ENFIA property tax formula, expanded myAADE digital services, and ongoing ΤΕΚΑ pension scheme expansion.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage Minimum wage raised from €880 to €920/month (14-pay basis) effective 1 April 2026 by government decision following KEPE consultation. January–March 2026 rate was €880/month (unchanged from 2025). | €920/month gross (14-pay basis, from 1 April 2026). Daily skilled worker rate €41.09. On 12-pay basis: approximately €1,073/month. Verify at dypa.gov.gr. | €880/month (2025, 14-pay basis) | 2026-04-01 |
| Income Tax Brackets Income tax brackets remain unchanged in structure for 2026. Rates: 9% (up to €10,000), 22% (€10,001–20,000), 28% (€20,001–30,000), 36% (€30,001–40,000), 44% (above €40,000). | 9% / 22% / 28% / 36% / 44% | Same structure as 2025 | 2026-01-01 |
| Self-Employed EFKA Minimum Contribution Minimum monthly EFKA contribution for self-employed persons adjusted upward. | €218.80/month | €210.00/month (2025) | 2026-01-01 |
| ENFIA (Annual Property Tax) ENFIA formula updated with revised objective property values in several municipalities. Some Athens central areas saw 10–20% increases in objective values, affecting ENFIA calculation. | Rates depend on property location, age, and type. Check myAADE for individual ENFIA notice. | Previous objective values applied | 2026-01-01 |
| Digital Nomad Visa Income Requirement Minimum monthly income requirement for Digital Nomad Visa applications reviewed. | €3,500/month from non-Greek sources | €3,500/month (unchanged from 2025) | 2026-01-01 |
| Golden Visa Investment Thresholds Existing tiered investment thresholds maintained: €800,000 for prime areas (Athens, Thessaloniki, Mykonos, Santorini, municipalities >3,100 inhabitants); €400,000 for other areas; €250,000 for conversion of commercial to residential buildings. | €800,000 (prime areas); €400,000 (other); €250,000 (commercial conversion) | Same as 2025 (raised from €250,000 flat rate in 2023) | 2026-01-01 |
| VAT Rates Standard VAT rate unchanged at 24%. Reduced (13%) and super-reduced (6%) rates unchanged. Island reduced rates continue for designated Aegean islands. | 24% standard / 13% reduced / 6% super-reduced | Same as 2025 | 2026-01-01 |
| Child Benefit (Επίδομα Παιδιού — A21) Child benefit amounts adjusted for 2026 based on cost-of-living indexation. | Updated amounts at opeka.gr — approximately €28–140/month per child depending on family income and number of children | Adjusted annually | 2026-01-01 |
| Birth Benefit (Επίδομα Γέννησης) One-time birth benefit maintained at €2,000 per birth. | Progressive scale: €2,400 (1st child); €2,700 (2nd child); €3,000 (3rd child); €3,500 (4th child or more). Apply at opeka.gr within 6 months of birth. | €2,000 flat rate (prior structure) | 2026-01-01 |
| myDATA Electronic Invoicing myDATA platform obligations expanded — all businesses required to transmit invoices and bookkeeping entries in real-time. Penalties for non-compliance being enforced more strictly. | All businesses and self-employed must use certified invoicing software connected to AADE myDATA. | Phase-in period completed | 2026-01-01 |
| University Private Sector Liberalisation Private universities (Non-State Universities — Μη Κρατικά Πανεπιστήμια) allowed to operate in Greece under Law 4957/2022 amendment (2024). First private universities expected to be fully operational. | Private universities now permitted. Check Ministry of Education for accredited institutions. | Private higher education prohibited (change from 2024 constitutional amendment) | 2025-09-01 |
| Digital Services — gov.gr App gov.gr mobile app enhanced with digital wallet functionality — citizens can access digital copies of their ID, driving licence, and vehicle registration via the app. | Digital documents (ID, licence, vehicle registration) available via gov.gr app | Physical documents only | 2026-01-01 |
| Article 5B Flat Tax for Foreign Retirees Flat 7% tax regime on foreign-sourced pension income (Article 5B) continues, attracting more foreign retirees to Greece. | 7% flat tax on all foreign pension income (no cap) for 15 years | 7% (unchanged) | 2026-01-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check your ENFIA (annual property tax) notice on myAADE — pay by the deadline to avoid penalties.
- 2
Review EFKA contribution rates — self-employed: confirm your contribution class is correctly classified for the new year.
- 3
Check whether minimum wage changes affect your salary or employees' wages.
- 4
Renew your unemployment card (κάρτα ανεργίας) if applicable at DYPA.
- 5
Update your E1 tax return settings for the new year (pre-filled by AADE from employer data).
- 6
Review private health insurance policy — January is renewal season; compare providers.
- 7
Check motor insurance renewal — rates change annually; compare before auto-renewal.
- 8
Review your myDATA compliance if self-employed or running a business.
- 9
Check child benefit eligibility at opeka.gr — apply if newly eligible.
- 10
Verify your e-EFKA insured days tally to ensure all employment contributions are correctly recorded.
- 11
Review the Annual Changes document for Greece — any new visa, residence permit, or tax rules that affect you.
- 12
For Golden Visa holders: confirm investment maintained and permit renewal dates are tracked.
Where to Track Annual Changes
-
myAADE (myaade.gr) — tax rates, ENFIA, VAT and income tax updates
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e-EFKA (efka.gov.gr) — social contribution rates, pension rules
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DYPA (dypa.gov.gr) — unemployment benefit rates, minimum wage
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OPEKA (opeka.gr) — child benefit and birth benefit amounts
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Migration.gov.gr — visa and residence permit rule changes
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mtes.gov.gr — driving licence and vehicle registration changes
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Greek Parliament (hellenicparliament.gr) — new legislation
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Keep Talking Greek (blog — keeptalkinggreek.com) — expat-friendly Greek news
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Greek Reporter (greekreporter.com) — English-language Greek news
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CHLOE (Athens expat resource — athensinfoguide.com)
Greece's regulatory and tax landscape changes more frequently than most EU countries — annual review of your specific situation with a Greek tax advisor or accountant is strongly recommended. The myAADE portal is the authoritative source for all current tax thresholds and obligations.
Annual Changes
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