The 83 taxes that have been reduced from 2019 to date – Which relief measures will apply from 1 January 2026

31 Permanent and full exemption of former EKAS beneficiaries from participating in pharmaceutical expenses 32 VAT reduction on agricultural machinery from 24% to 13% 33 Reduction of capital concentration tax rate from 0.5% to 0.2% 34 50% reduction of stock exchange transaction tax 35 Abolition of tax on interest from government bonds 36 Permanent exemption from business tax for full-time farmers under the normal regime and coastal fishermen 37 Additional 13% ENFIA reduction on properties (cumulative reduction reaches 34%) 38 Corporate income tax reduction from 24% to 22% 39 VAT reduction on fertilizers from 13% to 6% 40 Refund of excise duty on diesel fuel to farmers (permanent from 2025 under new system) 41 Mobile subscription fee reduced to 10% (from 12-20%) and abolished for under-29s 42 Additional 0.5% reduction of private sector social security contributions 43 Super-deduction for green economy expenses 44 Tax incentives for business development through partnerships and corporate transformations, including 30% income tax reduction for business restructuring 45 Exemption from tax on flight and diving allowances for armed forces and security personnel, as well as special compensation for medical and nursing staff and ambulance crews for air transfers 46 30% deduction from taxable income for electronic payments to specified professionals up to €5,000/year (home maintenance, plumbing, electrician, carpenter, concrete work, etc.), with double counting for medical, dental, and veterinary services 47 Self-employed and small businesses increasing average full-time employees exempted from business tax for the year of increase 48 50% income tax reduction for full-time farmers selling through cooperatives or contract farming 49 Tax exemption on stock options for employees, favorable capital gains taxation (15%) if held 24 months; for startup shares, 5% if held 36 months 50 3 percentage point reduction in private sector employee social security contributions 51 Abolition of Special Solidarity Contribution in private sector 52 Reduction of income tax prepayment from 100% to 55% (individuals) and 80% (corporations) 53 Increase of R&D super-deduction from 30% to 100% 54 Abolition of gift/inheritance tax for first-degree relatives up to €800,000 55 Reduction of capital concentration tax rate from 1% to 0.5% 56 VAT reduction on animal feed from 13% to 6% 57 VAT reduction on gyms and dance schools from 24% to 13% 58 VAT reduction on zoos from 24% to 13% 59 50% tax exemption for investments by “angel investors” in Greek startups via Elevate Greece 60 Permanent 30% VAT reduction on five Aegean islands (Lesvos, Chios, Samos, Kos, Leros) 61 Restructuring of personal income tax with 9% introductory rate and increased tax-free allowance per child 62 0.9% reduction in social security contributions for full-time employees 63 Corporate income tax reduction from 28% to 24% 64 Dividend tax reduction from 10% to 5% 65 Abolition of ENFIA on small and remote islands 66 VAT reduction on urban, suburban, land, and rail transport from 24% to 13% 67 VAT reduction on maritime transport from 24% to 13% 68 VAT reduction on air transport from 24% to 13% 69 VAT reduction on taxis from 24% to 13% 70 VAT reduction on cinemas from 24% to 13%, then to 6% 71 VAT reduction on public health goods (hygiene items, dialysis filters, defibrillators) from 24% to 6% 72 VAT reduction on artworks from 24% to 13%, then to 6% 73 VAT reduction on coffee for take-away & delivery from 24% to 13% 74 VAT reduction on non-alcoholic drinks for take-away & delivery from 24% to 13% 75 VAT reduction on tourism packages from high/low ratio 80/20 to 95/5 76 VAT reduction on baby items (diapers, strollers, sterilizers, car seats, helmets) from 24% to 13% 77 Suspension of VAT payment on new buildings until 2026 78 Suspension of real estate capital gains tax until 2026 79 Tax incentive framework for attracting non-dom residents and family offices; alternative 7% tax for foreign pension income with exemption from solidarity contribution 80 40% tax reduction for building upgrade expenses paid electronically (originally services only) 81 ENFIA average reduction of 22% 82 Exemption of cars of large families from luxury tax 83 Exemption from special solidarity contribution for all disabled persons with 80% or higher disability