Greece VAT Calculator (ΦΠΑ) — 2026 Rates

Add or remove Greek VAT at the 24% standard rate, the 13% and 6% reduced bands, or the 17% / 9% / 4% rates that apply on 24 Aegean and Dodecanese islands from 1 January 2026.

✓ 24% / 13% / 6% ΦΠΑ✓ 17% / 9% / 4% island rates✓ myDATA & 2026 e-invoicing

This Greece VAT calculator works in both directions: enter a net price to add Greek ΦΠΑ, or enter a receipt total to pull the tax back out. It carries all five live bands — the 24% standard rate, the 13% and 6% reduced rates, and the 17% and 9% island rates introduced on 1 January 2026 — so you do not have to remember which divisor belongs to which supply. For bulk receipts or a rate not listed here, switch to the global reverse VAT calculator.

Quick example: €124 gross at 24% ΦΠΑ → €100 net + €24 VAT. The same €124 on Symi or Kastellorizo at the 17% island rate → €105.98 net + €18.02 VAT.

Greek VAT rates (ΦΠΑ) — mainland vs. qualifying islands, 2026

Band	Mainland	Qualifying islands	Applies to
Standard (κανονικός συντελεστής)	24%	17%	Everything not placed in a lower band — electronics, clothing, alcohol, professional services, fuel, cosmetics.
Reduced (μειωμένος)	13%	9%	Basic and fresh foodstuffs, non-alcoholic drinks, restaurant and catering supplies, hotel accommodation, passenger transport, gyms, zoo admission, home-care services.
Super-reduced (υπερμειωμένος)	6%	4%	Medicines under CN 3003/3004 and vaccines under CN 3002, electricity, natural gas, district heating, books, newspapers, e-books, theatre and concert tickets.
Accessibility works	4%	3%	Works carried out solely to overcome or remove architectural features that restrict access for people with disabilities.
Zero-rated (0%)	0%	0%	Exports outside the EU, intra-EU B2B supplies under the reverse charge, international transport.

Island rates are the mainland bands cut by 30% under Law 5246/2025, in force from 1 January 2026 and detailed in AADE circular E.2113/2025. Tobacco products and means of transport are excluded and stay at mainland rates. Source: Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE) — Independent Authority for Public Revenue. Registration: No turnover threshold — a Greek VAT number is required from the first taxable activity. Businesses established in Greece can instead elect the small-enterprise exemption while domestic turnover stays at or below €10,000 in both the current and preceding year (AADE Decision A.1011/2026, operative 28 January 2026).

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Net ↔ gross converter (Greek ΦΠΑ reverse tool)

Working through a stack of Greek receipts, or need a rate this page does not list? The global reverse tool takes any custom percentage.

Go to Reverse Tool →

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: August 24, 2026 · Rate source metadata is tracked in the TaxesLedger tax data registry.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. This is an educational calculator, not tax, accounting, or legal advice. LinkedIn

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

Greece charges different VAT rates in different parts of its own territory, and on 1 January 2026 it rewrote the rules for which parts qualify. Get the geography wrong and you can be seven percentage points out on a single invoice.

Greek VAT in one paragraph

Value added tax in Greece is Φόρος Προστιθέμενης Αξίας, universally shortened to ΦΠΑ and pronounced "fee-pee-AH". It is administered by the Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE), the Independent Authority for Public Revenue, which since 2017 has operated at arm's length from the Ministry of National Economy and Finance. AADE runs registration, the periodic return, the myDATA electronic books platform and the e-invoicing mandate that phases in during 2026. Three rates cover the mainland: 24% as standard, 13% reduced and 6% super-reduced, with a narrow 4% rate for disability access works. On 24 qualifying islands every one of those numbers drops by 30%.

The 13% band is wider than most people expect

Greece pushed a lot of consumption into 13%. Basic and fresh foodstuffs sit there, along with non-alcoholic beverages, coffee, sugar and cooking oil. So do restaurant and catering supplies — but with alcohol carved out and taxed at 24%, which is why a taverna bill routinely carries two rates. Hotel accommodation, passenger transport, gym memberships, zoo admission, infant nutrition, child safety seats, motorcycle helmets and care services for elderly and disabled people all fall in the same band. If you are extracting VAT from a hospitality receipt, split the food from the drink before you divide.

The 6% band is deliberately narrow

The super-reduced band is reserved for essentials and culture: medicines classified under CN headings 3003 and 3004, vaccines under CN 3002, electricity, natural gas and district heating, books, newspapers, magazines and e-books, and admission to theatres, cinemas and concerts. Prepared animal feed is included; pet food is not. A separate 4% rate applies nationwide to building works whose sole purpose is to overcome or remove architectural features that limit access for people with disabilities.

The island regime: where Greek VAT drops by 30%

Portugal does something comparable in the Azores and Madeira, but Greece rebuilt its version from scratch for 2026 and the list of qualifying territories is new. Remote Aegean islands have carried a VAT discount on and off since the 1980s, justified by the cost of shipping everything in. The discount was suspended island by island during the bailout years, then partially rebuilt around the migration crisis: Lesvos, Chios, Samos, Kos and Leros held lower rates for as long as reception centres operated on them, which tied a tax rate to a facility that could be closed at any time.

Law 5246/2025 replaced that improvisation with a rule. From 1 January 2026, VAT rates are reduced by 30% on the islands of the North Aegean Region, on Samothraki in the prefecture of Evros, and on Dodecanese islands whose census population does not exceed 20,000. AADE set out the mechanics in circular E.2113/2025. The arithmetic is a straight 30% haircut, rounded to whole points:

Mainland rate	Calculation	Island rate
24%	24 × 0.70 = 16.8	17%
13%	13 × 0.70 = 9.1	9%
6%	6 × 0.70 = 4.2	4%
4%	4 × 0.70 = 2.8	3%

The 24 islands that qualify

AADE's circular names 24 islands, together with their surrounding islets. From the North Aegean and the Evros prefecture: Lesvos, Chios, Samos, Ikaria, Limnos, Agios Efstratios, Oinousses, Psara, Fournoi and Samothraki. From the Dodecanese, the islands under the 20,000-inhabitant ceiling: Kos, Leros, Kalymnos, Patmos, Lipsi, Astypalaia, Karpathos, Kasos, Symi, Tilos, Nisyros, Chalki, Agathonisi and Megisti (Kastellorizo). Rhodes is the conspicuous absentee — its population is far above the ceiling, so Rhodes stays on 24%, 13% and 6% while Symi and Chalki a short ferry ride away sit on 17%, 9% and 4%.

Leros is worth calling out. It previously held its discount only because a migrant reception centre operated there, and lost that basis at the end of 2025. Under the new law it qualifies on population instead — the same relief, but on a footing that does not depend on a facility remaining open.

What the island rates do not cover

Two categories are explicitly excluded and stay at mainland rates wherever they are sold: tobacco products and means of transport. A packet of cigarettes on Tilos carries 24% VAT; a car registered there does too. The exclusions exist to stop the relief being arbitraged on high-value, easily moved goods.

The other thing the relief is not is a shipping address rule. A mainland supplier cannot apply 17% simply because a parcel is going to Kalymnos. The reduced rate attaches where the supply is genuinely taxed in the qualifying territory, and AADE's implementing circular sets out the evidence a supplier is expected to hold. If you sell into the islands, treat this as a place-of-supply and documentation question before you treat it as a rate question.

myDATA: Greece's electronic books

Greece built its reporting layer before it built its e-invoicing mandate, and the two are often confused. myDATA — my Digital Accounting and Tax Application — is AADE's electronic books platform, and transmission to it is compulsory for every business in Greece. Sales documents, purchase documents, payroll entries and accounting adjustments are all pushed to AADE, either straight from accounting software over the myDATA API, through a certified provider, or by hand on the timologio portal for very low-volume taxpayers.

Every transmitted document is stamped with a MARK, a unique registration number that binds it to the taxpayer's electronic ledger. The benefit for the taxpayer is a pre-filled periodic VAT return. The benefit for AADE is that the declared figures can be reconciled against the underlying documents before the return is even submitted — so a gap between what you transmitted and what you declare is visible immediately, not three years later in an audit.

Mandatory B2B e-invoicing in 2026

On top of myDATA, Greece is phasing in a structured B2B e-invoicing mandate through 2026:

Phase 1 — from 2 March 2026: businesses with gross revenue above €1 million for tax year 2023. The original start of 2 February 2026 was pushed back by a joint press release from the Ministry of National Economy and Finance and AADE on 17 February 2026, with a transitional period running to 3 May 2026.
Phase 2 — from 1 October 2026: every remaining taxpayer, with an adjustment period through 31 December 2026.
Invoices in scope are issued in a structured format, routed through myDATA and assigned a unique identifier. Without it the document does not support the recipient's input VAT deduction.

The obligation follows the Greek supplier, not the customer — so a foreign business buying from Greece needs to be able to receive and process structured invoices, but does not itself fall under the Greek mandate.

Registering: there is no threshold, but there is an exemption

Greece does not operate a registration threshold in the way the UK or Ireland do. Starting a taxable activity means registering and obtaining an ΑΦΜ with VAT status from the outset, and that applies to resident and non-resident businesses alike. What Greece offers instead is an opt-in exemption for very small businesses. If your domestic turnover was €10,000 or less in the preceding year and stays at €10,000 or less in the current one, you can apply through the "My Requests" service on myAADE to stop charging VAT and stop filing VAT returns. AADE published the procedure in Decision A.1011/2026, operative from 28 January 2026.

The exemption is not obligation-free. You file a stock declaration within two months of switching, submit quarterly turnover reports by the end of the month following each quarter, and notify AADE within 15 working days of crossing the threshold. Running alongside it, the EU cross-border SME scheme is live in Greece from 1 January 2026: a small enterprise can claim exemption in other Member States while Union-wide turnover stays under €100,000, trading on a VAT number carrying the "EX" suffix rather than registering locally.

Filing: your books decide your frequency

Greek filing frequency is set by accounting method, not turnover. Businesses keeping double-entry books file monthly. Businesses on single-entry books, and most non-established registrations, file quarterly. Newly established businesses file monthly from the start regardless of method. Both cycles share the same deadline: the last working day of the month following the end of the period. The return is pre-populated from myDATA, and intra-EU supplies are reported separately on recapitulative statements.

Greek VAT formulas

The calculator above applies these. The only thing that changes between mainland and island supplies is the rate you feed in.

Add 24% ΦΠΑ (net → gross)

Mathematical Formula Gross = Net \times (1 + rate)

Worked Calculation VAT = €100 \times 0.24 = €24.00

Worked Calculation Gross = €100 + €24.00 = €124.00

Remove 24% ΦΠΑ (gross → net)

Mathematical Formula Net = Gross \div (1 + rate)

Worked Calculation Net = €124.00 \div 1.24 = €100.00

Worked Calculation VAT = €124.00 - €100.00 = €24.00

Remove 17% ΦΠΑ on a qualifying island

Worked Calculation Net = €124.00 \div 1.17 = €105.98

Worked Calculation VAT = €124.00 - €105.98 = €18.02

The Greek island VAT regime, and what changed on 1 January 2026

Greece charges lower VAT on part of its own territory, and in 2026 it rewrote the rules for which part. Portugal does something comparable in the Azores and Madeira, but the Greek regime is newer and narrower. The discount for remote Aegean islands ran for decades, was suspended island by island during the bailout years, and was then rebuilt around the migration crisis — Lesvos, Chios, Samos, Kos and Leros kept lower rates for as long as reception centres operated there. Law 5246/2025 replaced that improvised arrangement with a rule. From 1 January 2026 every VAT rate is cut by 30% on islands of the North Aegean Region, on Samothraki in the Evros prefecture, and on Dodecanese islands with a census population of 20,000 or fewer. Twenty-four islands qualify. The 24% standard rate becomes 17%, the 13% band becomes 9%, the 6% band becomes 4% and the 4% accessibility rate becomes 3%. Tobacco and means of transport are carved out. Leros, which had held its discount only because a reception centre operated on it, now qualifies on population instead — a change of legal basis that matters, because it no longer depends on a facility that could close.

Reading a Greek receipt: the 24%, 13% and 6% bands

The 13% band is broader in Greece than the equivalent band in most of the EU. It covers fresh and basic foodstuffs, non-alcoholic drinks, restaurant and catering supplies with alcohol stripped out and taxed at 24%, hotel accommodation, passenger transport, gym memberships, zoo admission, infant nutrition, child safety equipment, motorcycle helmets and care services for vulnerable people. The 6% super-reduced band is narrower and mostly essential: medicines classified under CN 3003 and 3004, vaccines under CN 3002, electricity, natural gas and district heating, books, newspapers, magazines and e-books, and tickets to theatres, cinemas and concerts. A single Greek restaurant bill can therefore carry two rates — 13% on the food, 24% on the wine — which is exactly the case where extracting VAT line by line rather than from the total matters.

myDATA: the electronic books every Greek business already files

Before Greece touched e-invoicing it built myDATA, AADE's electronic books platform, and made transmission compulsory. Sales documents, purchase documents, payroll entries and accounting adjustments are all pushed to AADE, either directly from accounting software through the myDATA API, through a certified e-invoicing provider, or by hand on the timologio portal for very low-volume businesses. Each transmitted document receives a MARK, a unique registration number that ties it to the taxpayer's electronic ledger. The payoff for the taxpayer is a pre-filled periodic VAT return; the payoff for AADE is that the return can be cross-checked against the underlying documents before it is even submitted. Discrepancies between what you transmitted and what you declare are visible to the authority immediately.

Mandatory B2B e-invoicing in 2026 — the two phases

Greece received the EU derogation it needed and legislated a two-phase B2B e-invoicing mandate for 2026. Phase 1 captures businesses with gross revenue above €1 million for tax year 2023. Its original 2 February 2026 start was pushed back by a joint press release of the Ministry of National Economy and Finance and AADE on 17 February 2026 to 2 March 2026, with a transitional period through 3 May 2026 during which non-electronic invoicing is tolerated. Phase 2 covers every remaining taxpayer from 1 October 2026, with an adjustment period to 31 December 2026. Invoices in scope must be issued in a structured format, transmitted through myDATA and assigned a unique identifier before they are valid for the recipient's input VAT deduction. The practical implication for anyone selling into Greece is that the e-invoicing obligation is a domestic-establishment obligation — it follows the Greek supplier, not the customer.

The €10,000 exemption and the new cross-border SME scheme

Greece has no registration threshold: a taxable activity means a VAT registration from day one. What it has instead is an opt-in exemption for very small businesses. If your domestic turnover was €10,000 or less last year and stays at €10,000 or less this year, you can apply through the My Requests service on myAADE to stop charging VAT — and stop filing VAT returns. The exemption is not free of obligations: you file a stock declaration within two months of transition, submit quarterly turnover reports by the end of the month following each quarter, and notify AADE within 15 working days if you cross the threshold. Alongside the domestic scheme, the EU cross-border SME regime is live in Greece from 1 January 2026. A small enterprise established in one Member State can claim exemption in others while Union-wide turnover stays under €100,000, trading on a VAT identification number with the 'EX' suffix instead of registering locally.

Frequently asked questions

Quick answers to the most common questions users ask.

What is the VAT rate in Greece in 2026?

The standard Greek VAT rate is 24%. Two reduced bands sit beneath it: 13% for basic food, restaurants, hotels and passenger transport, and 6% for medicines, electricity, gas, books and cultural admissions. A 4% rate applies to building works that remove architectural barriers for people with disabilities. On 24 qualifying Aegean and Dodecanese islands every one of those rates is cut by 30%.

Which Greek islands have lower VAT, and what are the rates?

From 1 January 2026, Law 5246/2025 cuts Greek VAT rates by 30% on islands of the North Aegean Region, Samothraki in the Evros prefecture, and Dodecanese islands whose population does not exceed 20,000. That turns 24% into 17%, 13% into 9%, 6% into 4% and 4% into 3%. AADE circular E.2113/2025 names 24 islands, among them Lesvos, Chios, Samos, Ikaria, Limnos, Agios Efstratios, Oinousses, Fournoi, Samothraki, Kos, Leros, Kalymnos, Patmos, Lipsi, Astypalaia, Karpathos, Kasos, Symi, Tilos, Nisyros, Chalki, Agathonisi and Megisti (Kastellorizo). Tobacco products and means of transport are excluded and stay at mainland rates.

Does the island VAT discount apply to goods I ship to an island from Athens?

Only where the supply is genuinely taxed on the island. The reduced island rates attach to goods and services supplied and consumed within the qualifying territory, and AADE's implementing circular sets out the documentation a supplier must hold to evidence that. A mainland seller shipping to a customer on Symi cannot simply apply 17% on the strength of a delivery address; the rules on place of supply and the proof AADE demands govern the outcome.

Is there a VAT registration threshold in Greece?

There is no threshold in the ordinary sense — starting a taxable activity in Greece obliges you to register and obtain a ΑΦΜ with VAT status from the outset. What Greece does offer is an exemption scheme: a business established in Greece whose domestic turnover was at or below €10,000 in the preceding year and stays at or below €10,000 in the current one can apply through myAADE to stop charging VAT and stop filing VAT returns. AADE set out the procedure in Decision A.1011/2026, which took effect on 28 January 2026.

What is myDATA and do I have to use it?

myDATA (my Digital Accounting and Tax Application) is AADE's electronic books platform. Every business in Greece transmits its revenue and expense documents to myDATA, where each one is stamped with a unique registration number (MARK) and the totals are pre-populated into the VAT and income tax returns. It is not optional and it is not the same thing as e-invoicing — myDATA is the reporting layer that sits under both paper and electronic invoices.

When does mandatory B2B e-invoicing start in Greece?

Greece phases it in during 2026. Phase 1 covers businesses with gross revenue above €1 million for tax year 2023; the Ministry of National Economy and Finance and AADE moved the start to 2 March 2026 with a transition running to 3 May 2026. Phase 2 brings in everyone else from 1 October 2026, with an adjustment window to 31 December 2026. Structured invoices are routed through myDATA and receive a unique identifier.

How do I remove 24% Greek VAT from a gross price?

Divide the VAT-inclusive amount by 1.24. For a €124 receipt that gives €100 net and €24 of ΦΠΑ. For the 13% band divide by 1.13, for 6% divide by 1.06, and on a qualifying island divide by 1.17, 1.09 or 1.04 as appropriate.

How often are Greek VAT returns filed?

It depends on your books, not your turnover. Businesses on double-entry accounting file monthly; businesses on single-entry accounting and most non-established registrations file quarterly. Newly established businesses file monthly from the start regardless of accounting method. Either way the deadline is the last working day of the month following the end of the period, and the return is pre-filled from myDATA data.

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Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Government & Tax Authority Sources

Greece's tax authority. Official English-language guidance on ΦΠΑ registration, the standard and reduced rates, and periodic VAT return obligations.

aade.gr

The mandatory electronic books and e-reporting platform every Greek business transmits sales, purchase and payroll documents to, and the route through which 2026 structured e-invoices are validated.

aade.gr/en/mydata

International Tax Bodies

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

Professional & Industry Organizations

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.

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