Greece VAT Rate 2026: 24% Standard Rate

How Much Is VAT in Greece?

The standard VAT rate in Greece is 24% in 2026. Other rates: 13% — Basic foodstuffs, restaurant and catering services (excluding alcohol), non-alcoholic beverages, hotel and short-term accommodation, passenger transport, infant nutrition products; 6% — Medicines and vaccines, books, newspapers and magazines (incl. e-books), theatre, cinema and concert tickets, electricity, natural gas and district heating; 4% — Accessibility works and adaptations for persons with disabilities. Locally the tax is called Φόρος Προστιθέμενης Αξίας (ΦΠΑ / FPA). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.

How to calculate Greece VAT

To add 24% VAT to a net (tax-exclusive) price, multiply it by 1.24. To remove VAT from a gross (tax-inclusive) price, divide it by 1.24.

• Add VAT: EUR 100 net × 1.24 = EUR 124 gross (that is EUR 24 of VAT)
• Remove VAT: EUR 124 gross ÷ 1.24 = EUR 100 net (that is EUR 24 of VAT)

Use the Greece VAT calculator above for any amount, or compare Greece with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: 30% island VAT reduction extended to 24 small Aegean and Dodecanese islands
• 2016: Standard rate raised from 23% to 24%
• 2010: Standard rate raised in stages from 19% to 23% during the debt crisis
• 1987: VAT introduced in Greece

Is the VAT rate the same everywhere in Greece?

No. Mount Athos is outside the EU VAT territory, so Greek VAT does not apply there. From 1 January 2026, 24 small islands with populations up to 20,000 in the North Aegean and Dodecanese (e.g. Lesvos, Chios, Samos, Kos, Leros, Patmos) apply rates 30% lower: 17%, 9% and 4%. Popular Cyclades such as Mykonos and Santorini pay the mainland rates.

Good to know

Greece uses the prefix EL, not GR, for VAT numbers and in EU VAT systems such as VIES and OSS.

The reduced island VAT rates were abolished for most islands during the bailout years. They survived on Lesvos, Chios, Samos, Kos and Leros and were extended from 2026 to 24 islands with up to 20,000 residents. Tobacco and some transport are excluded.

Greece is phasing in mandatory B2B e-invoicing through myDATA during 2026, with large companies from March and all remaining businesses from October.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods outside the EU
• Intra-EU supplies of goods to VAT-registered customers
• International transport of goods and passengers

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Letting of real estate (option to tax for commercial property)
• Financial and insurance services
• Medical and hospital care
• Education
• Resale of used buildings and land

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Independent Authority for Public Revenue (AADE) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign sellers of digital services to Greek consumers charge 24% Greek VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, without registering in Greece.

Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods exported in their personal luggage, with a minimum purchase of EUR 50 per invoice.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Greece?

The standard VAT rate in Greece is 24% in 2026. Other rates in force: 13% (reduced rate), 6% (super-reduced rate), 4% (special rate), 17% / 9% / 4% (island rates). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Greece?

To add 24% VAT, multiply the net price by 1.24. To remove it from a VAT-inclusive price, divide by 1.24; the difference is the VAT. The calculator at the top of this page does both.

Do Greek islands have lower VAT?

Only some. From 2026, 24 islands with up to 20,000 residents in the North Aegean and Dodecanese apply rates 30% lower (17%, 9% and 4%). Most tourist islands, including Mykonos, Santorini, Crete, Rhodes and Corfu, use the normal rates.

Can tourists get a VAT refund in Greece?

Yes. Non-EU residents can claim back VAT on goods worth at least EUR 50 per invoice that leave the EU in their luggage. The tax-free form must be validated by customs at departure.

Who needs to register for VAT in Greece?

Registration threshold: No general registration threshold; businesses register from their first taxable activity, though small businesses with turnover up to EUR 10,000 may use the special exemption scheme. Foreign businesses: Non-established businesses must register from their first taxable supply in Greece; non-EU businesses generally need a tax representative.

Where these figures come from

• PwC Worldwide Tax Summaries - Greece, Other taxes
• Ministry of Economy and Finance - Value Added Tax
• Greek City Times - Greece cuts VAT by 30% on many islands from January 1
• VATupdate - Greece amends VAT code: 30% cut for small islands
• EDICOM - Greece mandatory B2B e-invoicing
• AADE