Gr Corporate Income Tax

---
name: gr-corporate-income-tax
description: "Greek corporate income tax for tax year 2026 under the Income Tax Code (ν. 4172/2013) as codified up to ν. 5264/2025. Covers resident companies, partnerships and Greek permanent establishments; the 22% rate, 29% for banks under article 27A and 10% for agricultural cooperatives; deductible and non-deductible expenses (arts. 22-23); depreciation rates; the 5-year loss carry-forward; the interest limitation (30% of EBITDA, EUR 3m); participation exemptions; withholding on dividends, interest, royalties and fees; the 80% prepayment and its 50% cut for new companies; the trade fee for legal entities; the N return by 15 July, eight instalments and penalties. Trigger on: Greek company tax, έντυπο Ν, προκαταβολή φόρου, τέλος επιτηδεύματος. Out of scope: individuals (gr-income-tax), residence and exit tax (gr-cross-border), VAT (gr-vat-return), EFKA (gr-efka), company formation (gr-company-formation)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gr-corporate-income-tax"
  jurisdiction: "GR"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Greece corporate income tax (tax year 2026)

The tax year is the calendar year unless the company has a different accounting year end. AADE (Independent Authority for Public Revenue) administers the tax. The rules are in the Income Tax Code (Κώδικας Φορολογίας Εισοδήματος, ν. 4172/2013, "ITC"), read here in the Ministry of Finance codification up to ν. 5264/2025. Procedure, fines and interest are in the Tax Procedure Code (ν. 5104/2024, "TPC"). The trade fee is in article 31 of ν. 3986/2011, as replaced by article 3 of ν. 5162/2024.

Related skills: `gr-income-tax` (individuals and the self-employed), `gr-cross-border` (residence, inbound regimes, exit tax, withholding overview), `gr-vat-return`, `gr-efka`, `gr-company-formation`, `gr-tax-overview`.

## Who this applies to

- **Taxable entities** (ITC art. 45): capital companies (ΑΕ, ΙΚΕ, ΕΠΕ) formed in Greece or abroad; partnerships (ΟΕ, ΕΕ); non-profit legal persons, except for income earned in pursuit of their purpose; cooperatives; civil-law partnerships and joint ventures that carry on a business; and any other legal entity defined in ITC art. 2.
- **Residence** (ITC art. 4(3)). A legal person or entity is resident in Greece for a tax year if it was formed under Greek law, has its registered seat in Greece, or has its place of effective management in Greece at any time during the year. Effective management looks at, among other things, where day-to-day management happens, where strategic decisions are taken, where the general meeting is held and where books are kept (art. 4(4)).
- **Residents are taxed on worldwide income. Non-residents** are taxed on income from a Greek permanent establishment and on Greek-source income, often through withholding (see "Cross-border points").
- **Exempt bodies** (ITC art. 46): general government bodies (except on capital income and gains), the Bank of Greece, UCITS and portfolio investment companies established in the EU/EEA, international organisations under a treaty, and the Hellenic Republic Asset Development Fund.
- **Out of scope here.** Banks' deferred tax regime under art. 27A (only the 29% rate is shown), shipping companies taxed by tonnage, and entities keeping single-entry books (they compute profit under ITC art. 47 instead; this skill assumes double-entry books). Pillar Two top-up tax is not computed.

## Rates, bands and thresholds

| Item | Rate or amount | Tax year | Source |
|---|---|---|---|
| Corporate income tax, legal persons and entities keeping double-entry books | 22% of taxable profit | 2021 onward, so 2026 | ITC art. 58(1)(a): https://minfin.gov.gr/wp-content/uploads/2026/04/ΚΩΔΙΚΟΠΟΙΗΣΗ-ΤΟΥ-ΚΩΔΙΚΑ-ΦΟΡΟΛΟΓΙΑΣ-ΕΙΣΟΔΗΜΑΤΟΣ-ΜΕΧΡΙ-ΤΟ-Ν-5264-2025.pdf |
| Credit institutions within the art. 27A deferred tax regime | 29% | 2026 | ITC art. 58(1)(b) |
| Agricultural cooperatives (ν. 4384/2016) and recognised producer groups and organisations | 10% | 2026 | ITC art. 58(2) |
| Loss carry-forward | 5 years, oldest loss first; no carry-back | 2026 | ITC art. 27(1) |
| Loss forfeiture on ownership change | Change of more than 33% of shares or votes in one year plus a change of activity above 50% of turnover in that year or the next | 2026 | ITC art. 27(5) |
| Interest limitation | Exceeding borrowing cost deductible up to 30% of tax EBITDA | 2026 | ITC art. 49(1) |
| Interest limitation threshold | Exceeding borrowing cost deductible up to EUR 3,000,000 in any case | 2026 | ITC art. 49(4) |
| Disallowed interest carry-forward | No time limit | 2026 | ITC art. 49(6) |
| R&D expenditure super-deduction | Deducted with a 100% uplift (200% in total); 150% uplift where paid to a registered start-up or a listed research body not connected to the payer | 2026 | ITC art. 22A(1) |
| Low-value assets | Assets with a depreciable value below EUR 1,500 may be written off in the year of acquisition | 2026 | ITC art. 24(7) |
| Participation exemption, dividends and gains on shares | Holding of at least 10% kept for at least 24 months, in an EU company covered by Directive 2011/96/EU; from tax year 2025 also in a non-EU capital company that is subject to corporate tax and not in a non-cooperative state | 2026 | ITC arts. 48(1), 48(7), 48A(1) and 48A(4) (paras. 48(7) and 48A(4) added by ν. 5162/2024 art. 98, from tax year 2025) |
| Withholding on dividends | 5% | Income from 1.1.2020 onward | ITC art. 64(1)(a) |
| Withholding on interest | 15% | 2026 | ITC art. 64(1)(b) |
| Withholding on royalties | 20%; none where the payee is a Greek-resident legal person or a Greek permanent establishment | 2026 | ITC arts. 64(1)(c) and 62(5) |
| Withholding on fees for technical works, management, consulting and similar services | 20% where the payee is an individual (a Greek-resident individual only where the transaction exceeds EUR 300) or a legal person not resident in Greece or the EU/EEA; none where the payee is a legal person resident in Greece or the EU/EEA | 2026 | ITC arts. 62(1)(d), 62(2), 62(3), 64(1)(d) and 64(8) |
| Prepayment of next year's tax (προκαταβολή) | 80% of the current year's tax, less tax withheld at source in Greece | 2026 | ITC art. 71(1) and 71(6) |
| Prepayment, Greek banks and branches of foreign banks | 100% | 2026 | ITC art. 71(2) |
| Prepayment, new legal persons | Rate cut by 50% (so 40%) for the first three financial years after starting business; not for companies formed by conversion or merger | 2026 | ITC art. 71(3) |
| Trade fee, for-profit legal person with its seat in a city with over 200,000 inhabitants | EUR 1,000 a year | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(c), as replaced by ν. 5162/2024 art. 3: https://www.aade.gr/sites/default/files/2024-12/%CE%9D%205162%202024%20%CE%A6%CE%95%CE%9A%20198.pdf |
| Trade fee, for-profit legal person with its seat in a tourist place or a city or village up to 200,000 inhabitants | EUR 800 a year | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(a) |
| Trade fee, civil non-profit partnerships (ITC art. 45(e)) | EUR 500 (city over 200,000) or EUR 400 (elsewhere) | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(b) and (d) |
| Trade fee, each branch | EUR 600 (for-profit legal person); EUR 300 (civil non-profit partnership) | Tax year 2024 onward | ν. 3986/2011 art. 31(1)(e) |
| Trade fee exemption for job growth | No fee if average full-time headcount rises by at least 3/12 on the prior year and gross income is not over EUR 2,000,000 | Tax year 2024 onward | ν. 3986/2011 art. 31(4) |
| Return (form N) filing window, 31 December year end | 15 March to 15 July of the following year | 2024 onward | ITC art. 68(2); AADE FAQ on form N, 13 March 2026, Q6 |
| Instalments | Eight equal monthly instalments, the first by the last working day of July | 2026 | ITC art. 68(3) |
| Late return, no tax due | EUR 100 per breach | 2026 | TPC art. 53(1) |
| Late or missing return, double-entry books | EUR 500 per breach (EUR 250 for single-entry books) | 2026 | TPC art. 53(2) |
| Return never filed where tax would be due | 50% of the tax on the missing return | 2026 | TPC art. 53(6) |
| Inaccurate return | 10%, 25% or 50% of the tax shortfall, by size of shortfall | 2026 | TPC art. 54(1) |

The trade fee for individuals was abolished from tax year 2024 (ν. 5162/2024, art. 3 and its commencement article). For legal persons and entities it still applies in 2026. Agricultural cooperatives, school cooperatives, certain social-economy cooperatives, entities in liquidation, bankruptcy or dormancy, and entities operating in villages up to 500 inhabitants or islands under 3,100 inhabitants (unless tourist places) pay no trade fee (art. 31(2)). Where the business stops or becomes dormant during the year, the fee is cut pro rata to the months of operation, with more than 15 days counting as a month (art. 31(3)). The fee is not deductible (art. 31(6)).

### Tax depreciation rates (ITC art. 24(4))

| Asset | Rate per year |
|---|---|
| Buildings, structures, installations, warehouses | 4% |
| Charging points for zero or low-emission vehicles (up to 50 g CO2/km) | 100% |
| Land used in mining and quarrying | 5% |
| Aircraft, trains, ships and vessels | 5% |
| Machinery and equipment, other than computers and software | 10% |
| Passenger vehicles (not zero or low-emission) | 16% |
| Zero-emission passenger vehicles | 50% |
| Low-emission passenger vehicles (up to 50 g CO2/km) | 25% |
| Goods vehicles (not zero or low-emission) | 12% |
| Zero-emission goods vehicles | 50% |
| Low-emission goods vehicles | 25% |
| Zero-emission mass transport vehicles | 50% |
| Low-emission mass transport vehicles | 25% |
| Intangibles, rights and multi-year expenses | 10% (or 1 divided by the contract life where it is not 10 years) |
| Computers, peripherals and software | 20% |
| Other fixed assets | 10% |
| Equipment used for scientific and technological research | 40% |

Depreciation starts in the month after the asset is put into use, pro rata (art. 24(6)). It is compulsory each year and cannot be moved between years. Where the rate is 50% or 100%, a lower fixed rate may be chosen for all years. Land, works of art, antiques and jewellery are not depreciated (art. 24(3)).

## The taxable base

1. **Start from the accounting result.** Profit is the result in the income statement under Greek accounting standards; a company using IFRS uses its tax results table (ITC art. 21(2)).
2. **Deductible expenses** (art. 22). An expense is deductible if it is incurred in the interest of the business or in its normal trading, including corporate social responsibility actions; it reflects a real transaction at market value; and it is booked in the period and backed by proper documents. CSR spending is deductible only if the company shows an accounting profit for the year, unless the State requested it.
3. **Add back non-deductible expenses** (art. 23), including:
   - interest on loans from third parties other than banks, interbank loans and bond loans issued by an AE, to the extent the rate exceeds the Bank of Greece rate on credit lines to non-financial companies;
   - any purchase of goods or services above EUR 500 not paid by a bank payment method;
   - unpaid social security contributions;
   - provisions other than those allowed by art. 26;
   - fines and penalties, including surcharges;
   - income tax, the trade fee and extraordinary contributions, and VAT on non-deductible expenses;
   - meals and accommodation for information days and festive events, above EUR 300 per participant and to the extent the total exceeds 0.5% of gross income;
   - entertainment (unless entertainment is the business);
   - personal consumption;
   - payments to persons resident in non-cooperative or preferential tax regimes (art. 65), unless the company proves they are real and ordinary transactions (EU/EEA payees with an exchange of information basis are not caught);
   - employment-related payments and rent not paid electronically or through a payment service provider.
4. **Replace accounting depreciation with tax depreciation** at the art. 24 rates above.
5. **R&D super-deduction** (art. 22A). Qualifying R&D cost, including depreciation of research equipment, is deducted with a 100% uplift, or 150% where paid to a registered start-up or a listed research body not connected to the payer. A resulting loss carries forward under art. 27.
6. **Exempt dividends and gains** (arts. 48 and 48A). A Greek-resident company is exempt on dividends from, and gains on selling shares in, an EU company listed in Annex I of Directive 2011/96/EU, resident in the EU and subject to one of the listed taxes, where it holds at least 10% for at least 24 months. From tax year 2025 the same exemption covers a company outside the EU if it is a capital company under its own law, is not in a non-cooperative state under art. 65, and is subject to corporate income tax without an option or exemption (arts. 48(7) and 48A(4)). Business expenses linked to an exempt holding are not deductible (arts. 48(4) and 48A(3)). Where the 24 months are not yet completed, the dividend exemption can be claimed provisionally against a bank guarantee (art. 48(3)). Dividends that do not qualify are taxed, with a credit for the underlying corporate tax and the dividend withholding (art. 68(3)).
7. **Interest limitation** (art. 49). Exceeding borrowing cost (borrowing costs less taxable interest and equivalent income) is deductible up to the higher of 30% of tax EBITDA and EUR 3,000,000. Tax EBITDA is taxable income plus exceeding borrowing cost plus tax depreciation; exempt income is left out. Any excess carries forward with no time limit. Financial undertakings (banks, investment firms, insurers, pension funds, AIFs, UCITS and others listed in art. 49(7)) are outside the rule. Loans for long-term EU public infrastructure projects are excluded (art. 49(5)).
8. **Losses** (art. 27). A tax loss carries forward against business profits of the next five years, oldest first. No carry-back. Losses of a foreign permanent establishment cannot be used, except an EU/EEA permanent establishment in a treaty state where the treaty does not exempt its profits. If more than 33% of the shares or votes change hands within a year, and in that year or the next the company's activity changes by more than 50% of turnover compared with the year before the change, the brought-forward losses are lost (art. 27(5)).
9. **Tax** = taxable profit x 22%, less tax withheld on income included in profit (art. 58(3)), less the prepayment made with last year's return, less foreign tax credit under art. 9 (art. 68(3)). Then add the prepayment for next year and the trade fee.

## Deadlines and filing

| Step | What and when | Source |
|---|---|---|
| Return (form N, with the E3 statement and tax adjustment) | Filed electronically through myAADE. For a 31 December year end: 15 March to 15 July of the next year, so 15 July 2027 for tax year 2026 | ITC art. 68(1) and (2); AADE FAQ on form N, Q6 and Q11 |
| Other year ends | By the last working day of the sixth month after the year end | ITC art. 68(2) |
| Liquidation or dissolution | Within one month of the end of the liquidation (interim returns each year if it runs over a year), or of the dissolution where no liquidation is required | ITC art. 68(2) |
| Payment, 31 December year end | Eight equal monthly instalments, the first by the last working day of July of the next year, the rest by the last working day of each of the next seven months. For tax year 2026: July 2027 to February 2028 | ITC art. 68(3); AADE FAQ, Q20 |
| Payment, other year ends | Eight instalments, the first by the last working day of the month after the filing deadline | ITC art. 68(3) |
| Payment, dissolved or in liquidation | In one sum, no later than the working day after filing | ITC art. 68(3) |
| Lump-sum discount | None: no discount for paying in one sum since tax year 2015 | AADE FAQ, Q20 |
| Trade fee | Assessed with the return and paid in the same instalments as the income tax | ν. 3986/2011 art. 31(5) |
| Withheld tax | Paid over by the end of the second month after the payment | ITC art. 64(7) |
| Prepayment reduction request | If income is expected to fall by more than 25%, the company may apply; for companies the nine-month window runs from the start of the new tax year | ITC art. 71(7), applying art. 70 |

## Penalties and interest

- **Late or missing return.** EUR 500 per breach for a company keeping double-entry books; EUR 250 for single-entry books (TPC art. 53(2)). No fine where a late original return shows tax payable of up to EUR 100, or a late amended return adds tax of up to EUR 100 (art. 53(7)).
- **Return never filed where tax would be due.** 50% of the tax on the missing return (TPC art. 53(6)).
- **Late return with no tax due.** EUR 100 per breach (TPC art. 53(1)).
- **Inaccurate return.** On the difference between the tax per the return and the tax per AADE's corrective assessment (TPC art. 54(1)):
  - 10% of the difference, if the difference is 5% to 20% of the declared tax;
  - 25%, if it is over 20% and up to 50%;
  - 50%, if it is over 50%.
  Inaccurate withholding returns carry 50% of the difference (art. 54(2)).
- **Late payment interest.** Tax not paid by the due date carries interest from the day after the deadline. For a late or amended return, interest runs from the date the tax should first have been paid. No interest on interest (TPC art. 52(1) and (5)). The rate is set outside the TPC; see "Not yet confirmed".
- **Transfer pricing file.** Late or wrong summary information table: 1/1000 of the documented transactions, minimum EUR 500, maximum EUR 2,000 (TPC art. 55(1)(a)). Summary table not filed: 1/1000, minimum EUR 2,500, maximum EUR 10,000 (art. 55(1)(b)). Documentation file handed over late on request: EUR 5,000 (day 31 to 60), EUR 10,000 (day 61 to 90), EUR 20,000 (after day 90 or never) (art. 55(1)(c)).

## Cross-border points

- **Dividends paid abroad.** 5% withholding (ITC art. 64(1)(a)). Nil where paid to an EU parent covered by Directive 2011/96/EU holding at least 10% for at least 24 months (art. 63(1)). Treaties may reduce the rate.
- **Interest and royalties paid abroad.** 15% and 20% (art. 64(1)(b) and (c)). Nil between associated EU companies under Directive 2003/49/EC, with a 25% direct holding kept for 24 months (art. 63(2)). Interest on bank loans and interbank deposits is not subject to withholding (art. 64(6)).
- **Fees paid abroad.** 20% on fees for technical works, management and consulting paid to an individual or to a legal person resident outside the EU/EEA (arts. 62(3) and 64(1)(d)). Fees paid to a legal person resident in the EU/EEA are not subject to withholding (art. 62(2)).
- **Final tax.** For a non-resident without a Greek permanent establishment, withholding is the final tax, except on art. 64(1)(d) fees (art. 64(3)).
- **Permanent establishment.** A non-resident with a Greek permanent establishment files form N and pays 22% on the profit attributable to it.
- **Foreign tax.** Tax paid abroad is credited under ITC art. 9 (art. 68(3)(c)).
- **Anti-avoidance.** Payments to non-cooperative or preferential regimes are non-deductible unless proven ordinary (art. 23(ιγ)). Transfer pricing is in ITC art. 50, and the documentation file in TPC art. 25. CFC rules and the company exit tax are covered in `gr-cross-border`.

## Worked examples

### Example 1: trading company, tax year 2026

Alpha AE has its registered seat in Athens (over 200,000 inhabitants) and a 31 December year end. Its 2026 accounts show a profit before tax of EUR 500,000. The profit is after charging a tax fine of EUR 3,000, entertainment of EUR 4,000, an invoice of EUR 2,000 paid in cash, and the 2026 trade fee of EUR 1,000. Accounting depreciation is EUR 60,000 and tax depreciation at the art. 24 rates is EUR 50,000. It has an unused tax loss of EUR 40,000 from 2022. That loss can still be used in 2026, the fourth of its five years. The prepayment charged with the 2025 return was EUR 70,000. No tax was withheld on its income.

Taxable profit is 500,000 + 3,000 + 4,000 + 2,000 + 1,000 + (60,000 - 50,000) - 40,000 = EUR 480,000. Tax at 22% is EUR 105,600. The prepayment for 2027 is 80% of that, EUR 84,480. The amount on the 2026 form N is 105,600 - 70,000 + 84,480 + 1,000 trade fee = EUR 121,080. The return is due by 15 July 2027. The amount is payable in eight instalments of EUR 15,135, the first by 31 July 2027.

```oa-check
name: Alpha AE, 2026, 22% rate, add-backs, 5-year loss, 80% prepayment, trade fee
inputs:
  accounting_profit: 500000
  fine: 3000
  entertainment: 4000
  cash_invoice: 2000
  trade_fee_expensed: 1000
  accounting_depreciation: 60000
  tax_depreciation: 50000
  loss_2022: 40000
  prior_prepayment: 70000
  trade_fee: 1000
steps:
  - taxable: accounting_profit + fine + entertainment + cash_invoice + trade_fee_expensed + accounting_depreciation - tax_depreciation - loss_2022
  - tax: taxable * 0.22
  - prepayment_next_year: tax * 0.80
  - payable: tax - prior_prepayment + prepayment_next_year + trade_fee
  - instalment: payable / 8
expected:
  taxable: 480000
  tax: 105600
  prepayment_next_year: 84480
  payable: 121080
  instalment: 15135
```

### Example 2: new company with high interest cost

Beta IKE started business in 2025, so 2026 is its second financial year. It has a 31 December year end and its seat is in Athens. Its 2026 taxable income, after deducting all of its net interest, is EUR 2,000,000. Its exceeding borrowing cost (interest paid less interest received) is EUR 4,000,000 and its tax depreciation is EUR 2,000,000. The prepayment charged with its 2025 return was EUR 50,000.

Tax EBITDA is 2,000,000 + 4,000,000 + 2,000,000 = EUR 8,000,000. 30% of that is EUR 2,400,000. That is below the EUR 3,000,000 threshold, so Beta may deduct EUR 3,000,000 of its interest. The remaining EUR 1,000,000 is added back and carries forward with no time limit. Taxable profit is EUR 3,000,000 and tax at 22% is EUR 660,000. As a new company in its first three years, its prepayment rate is cut by half, to 40%: EUR 264,000. The amount on form N is 660,000 - 50,000 + 264,000 + 1,000 trade fee = EUR 875,000.

```oa-check
name: Beta IKE, 2026, interest limitation with EUR 3m threshold, new-company prepayment
inputs:
  taxable_before_limit: 2000000
  exceeding_borrowing_cost: 4000000
  tax_depreciation: 2000000
  prior_prepayment: 50000
  trade_fee: 1000
steps:
  - ebitda: taxable_before_limit + exceeding_borrowing_cost + tax_depreciation
  - cap_30pct: ebitda * 0.30
  - allowed_interest: min(exceeding_borrowing_cost, max(cap_30pct, 3000000))
  - disallowed_carried_forward: exceeding_borrowing_cost - allowed_interest
  - taxable: taxable_before_limit + disallowed_carried_forward
  - tax: taxable * 0.22
  - prepayment_rate: 0.80 * 0.50
  - prepayment_next_year: tax * prepayment_rate
  - payable: tax - prior_prepayment + prepayment_next_year + trade_fee
expected:
  ebitda: 8000000
  cap_30pct: 2400000
  allowed_interest: 3000000
  disallowed_carried_forward: 1000000
  taxable: 3000000
  tax: 660000
  prepayment_next_year: 264000
  payable: 875000
```

## Ask the client first

1. What is the legal form, and does the company keep double-entry books? Is it a bank, an agricultural cooperative or a shipping company? Each one changes the rate or the regime.
2. When did it first start business, and was it formed by conversion or merger? This decides whether the 50% prepayment cut applies.
3. Where is its registered seat, and how many branches does it have? This sets the trade fee. Did average full-time headcount rise by at least 3/12 with gross income up to EUR 2m? If so, no trade fee is due.
4. Which unused losses does it have, from which years? Has more than 33% of its ownership changed hands, with a change of activity?
5. What are its net borrowing costs, and is it a financial undertaking?
6. Does it receive dividends or sell shares (10% holding for 24 months; is the company in the EU, or outside it and subject to corporate tax)? Does it pay dividends, interest, royalties or fees abroad?

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Code (ν. 4172/2013), Ministry of Finance codification up to ν. 5264/2025, arts. 4, 21 to 24, 27, 45 to 49, 58, 62 to 64, 68 to 71 | https://minfin.gov.gr/wp-content/uploads/2026/04/ΚΩΔΙΚΟΠΟΙΗΣΗ-ΤΟΥ-ΚΩΔΙΚΑ-ΦΟΡΟΛΟΓΙΑΣ-ΕΙΣΟΔΗΜΑΤΟΣ-ΜΕΧΡΙ-ΤΟ-Ν-5264-2025.pdf | 2026-10-23 |
| Ministry of Finance page publishing the codification | https://minfin.gov.gr/koinopoiisi-kodikopoiisis-tou-kodika-forologias-eisodimatos-symfona-me-to-arthro-83-par-55-tou-n-5104-2024/ | 2026-10-23 |
| ν. 5162/2024 (ΦΕΚ Α' 198/05.12.2024), art. 3 replacing art. 31 of ν. 3986/2011 (trade fee), and its commencement article | https://www.aade.gr/sites/default/files/2024-12/%CE%9D%205162%202024%20%CE%A6%CE%95%CE%9A%20198.pdf | 2026-10-23 |
| Tax Procedure Code (ν. 5104/2024), AADE codification Ε.2109/2025, arts. 52 to 55 | https://www.aade.gr/sites/default/files/2025-12/e2109_2025.pdf | 2026-10-23 |
| AADE, FAQ on the legal entities income tax return (form N), 13 March 2026 | https://www.aade.gr/sites/default/files/2026-03/FAQS_N_13032026_0.pdf | 2026-10-23 |

The AADE PDFs refuse automated downloads (HTTP 403). They were read in a browser on 2026-10-23.

Not yet confirmed: the late-payment interest rate for 2026 (it is not in TPC art. 52; a rate of 0.73% a month appears only in press reports, not on an official page that was read); whether any 2026 law amended the articles above after ν. 5264/2025; the AADE decision setting the filing window for tax year 2026 returns, and any extension; the CFC and exit-tax figures (see `gr-cross-border`).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gr-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gr-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.