Greece VAT Rate (2026)
Greece applies a standard VAT rate of 24%. Reduced rates of 13% (food, hotel stays, water supply) and 6% (medicines, books, theatre) apply to essential goods and services. Island rates (Aegean islands) apply reduced rates of 17%, 9%, and 4%.
Greece VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 24% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 13% | Reduced | Basic foodstuffs; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation. |
| 6% | Reduced | Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions. |
| 0% | Zero | Intra-community and international air and sea transport. |
Greece standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1987 – 1 Jan 1988 | 18% |
| 1 Jan 1988 – 28 Apr 1990 | 16% |
| 28 Apr 1990 – 1 Apr 2005 | 18% |
| 1 Apr 2005 – 15 Mar 2010 | 19% |
| 15 Mar 2010 – 1 Jul 2010 | 21% |
| 1 Jul 2010 – 1 Jun 2016 | 23% |
| 1 Jun 2016 – present | 24% |
Reduced rate categories in detail
13% reduced rate
The 13% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
6% reduced rate
The 6% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Greece
Greece applies its standard 24% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Greece
Tourist VAT refund in Greece
Non-EU residents shopping in Greece can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Greece VAT refund
Key facts
- Registration threshold: €10,000 annual turnover
- Standard rate: 24%
- Reduced rates: 13%, 6%, 0%
- Tax authority: Ανεξάρτητη Αρχή Δημοσίων Εσόδων (IAPR)
- Currency: EUR
FAQ
What is the VAT rate in Greece?
The standard VAT rate in Greece is 24%.
Reduced rates of 13% and 6% and 0% apply to essential goods and services.
What is the import VAT rate for Greece?
Import VAT into Greece is charged at the standard 24% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Greece VAT number?
Greece VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates