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Greece Enacts 2025 Tax Reform Measures

12 December 2024

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Approved Changes

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Greece

Greece published Law No. 5162 in the Official Gazette on 5 December 2024, which contains the 2025 tax reform measures: A reduction of social security (insurance) contributions by 1 percentage point; The abolition of the business (trade) tax for all natural persons, including freelancers and the self-employed; The introduction of an income tax exemption for 3 years on rental properties of up to 120 sqm rented between 8 September 2024 and 31 December 2025 with a minimum 3-year lease, provided that the property was previously declared vacant or was only available for short-term lease; The introduction of an exemption from...