Greece

#23 overall · Score 65.9 / 100 · unchanged from 2025

Overall

#23

65.9 / 100

unchanged from 2025

Corporate

#22

62.6 / 100

unchanged from 2025

Individual

#5

89.6 / 100

down one place from 2025

Consumption

#29

47.5 / 100

unchanged from 2025

Property

#30

42.4 / 100

unchanged from 2025

Cross-border

#19

70.3 / 100

unchanged from 2025

Strengths

  • The net personal tax rate of 5 percent on dividends is significantly below the OECD average of 24.7 percent, and capital gains from listed shares without substantial ownership are exempt from taxation.
  • The corporate income tax rate of 22 percent is below the OECD average of 24.2 percent.
  • Controlled foreign corporation rules in Greece are modest and only apply to passive income.

Weaknesses

  • Companies are severely limited in the amount of net operating losses they can use to offset future profits, and companies cannot use losses to reduce past taxable income.
  • Greece levies taxes on capital increases, financial transactions, property transfers, and inheritances. It also has a bank levy.
  • At 24 percent, Greece has one of the highest VAT rates applied to one of the narrowest bases in the OECD, covering only 44 percent of final consumption.

Component Scores

Greece category scores out of 100Corporate Taxes: score 62.6, rank 22. Individual Taxes: score 89.6, rank 5. Consumption Taxes: score 47.5, rank 29. Property Taxes: score 42.4, rank 30. Cross-Border Tax Rules: score 70.3, rank 19255075100Corporate Taxes: 62.6 (rank 22)Individual Taxes: 89.6 (rank 5)Consumption Taxes: 47.5 (rank 29)Property Taxes: 42.4 (rank 30)Cross-Border Tax Rules: 70.3 (rank 19)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #22 62.6 unchanged from 2025
Individual Taxes #5 89.6 down one place from 2025
Consumption Taxes #29 47.5 unchanged from 2025
Property Taxes #30 42.4 unchanged from 2025
Cross-Border Tax Rules #19 70.3 unchanged from 2025

Ranking Changes, 2014–2026

Greece's best overall rank was 23rd and its worst was 36th. It ranks 23rd in 2026.

Overall rank by year for GreeceGreece: 2014 rank 33, 2015 rank 36, 2016 rank 36, 2017 rank 36, 2018 rank 35, 2019 rank 34, 2020 rank 32, 2021 rank 27, 2022 rank 28, 2023 rank 26, 2024 rank 28, 2025 rank 23, 2026 rank 232014201520162017201820192020202120222023202420252026Greece 2014: rank 33Greece 2015: rank 36Greece 2016: rank 36Greece 2017: rank 36Greece 2018: rank 35Greece 2019: rank 34Greece 2020: rank 32Greece 2021: rank 27Greece 2022: rank 28Greece 2023: rank 26Greece 2024: rank 28Greece 2025: rank 23Greece 2026: rank 23#33#23

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Greece is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Greece ranks 16th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

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Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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