Business
Greece — Business: Social Security
Greek social security from 2025 totals 35.16%: employee 13.37% and employer 21.79%, with an EFKA monthly cap of EUR 7,761.94 from 2026.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Greece individual: other taxesLast reviewed: 2026-10-26
Key facts
- Employee social security contribution is 13.37% from 1 January 2025.
- Employer contribution is 21.79%, a total of 35.16%.
- The EFKA monthly contribution cap is EUR 7,761.94 from 1 January 2026.
- VAT is 24% standard, 13% reduced and 6% super-reduced, with 30% lower rates on Leros, Lesvos, Kos, Samos and Chios.
- Individuals' main property tax is ENFIA, charged on rights over Greek real estate held on 1 January.