Corporate Tax Calculator 2026
Estimate your corporate tax obligations including advance payments and dividend withholding under Greek tax law.
Advance Payment (Prokatavoli)
The advance tax you paid last year. It is offset against this year's liability.
50% reduction on advance payment rate (Art. 71 §3, L.4172/2013). Does not apply to mergers or transformations.
Business Levy (Telos Epitidevmatos)
Due from legal entities (AE, IKE, EPE, OE, EE) under current law, plus €600.00 per branch. In September 2026 the government announced its abolition from tax year 2026 for businesses outside Attica, but this has not yet been passed into law.
Calculation Results
| Taxable ProfitRevenue − Expenses | €0.00 |
| Corporate Tax (22%) | €0.00 |
| New Advance Payment (80%)Standard rate, 80% of corporate tax | €0.00 |
| Business levy | €1,000.00 |
| Net Amount DueTax + New Advance + Levy − Previous Advance | €1,000.00 |
| Monthly Installment (8 months)July through February | €125.00 |
| Net Profit After Tax | -€1,000.00 |
How Companies Are Taxed
Corporate tax in Greece is a flat 22% on net profits, regardless of the amount. It applies to IKE, EPE, SA companies, and branches of foreign entities. When filing the return, an 80% advance tax payment is also due for the following year. New businesses pay a reduced 40% advance for the first 3 years. Dividend distributions are subject to a 5% withholding tax. Companies also pay a business levy of €800 or €1,000 a year (plus €600 per branch); it has been abolished only for individuals.
Frequently Asked Questions
What is the corporate tax rate?
The rate is 22% on net profits. There are no brackets; the same rate applies regardless of the profit amount.
What is the advance tax payment?
The advance tax is an amount paid in advance towards next year's tax liability. It equals 80% of the current year's tax. New businesses pay only 40% for the first 3 years.
How are dividends taxed?
Dividends are subject to a 5% withholding tax at the source. The tax is withheld upon distribution and is not added to the shareholder's income.
Related Tools & Resources
Disclaimer: This calculator gives estimates based on 2026 Greek tax law (Art. 71 L.4172/2013 for the advance payment, Art. 31 L.3986/2011 for the business levy). New businesses pay a 50% lower advance payment for their first 3 tax years, unless formed through a merger or transformation. The net amount due is paid in 8 monthly installments (July–February). Dividend withholding is paid separately when dividends are distributed. For advice on your own case, talk to our team.