ATHENS, October 2026 — Greece ranks fifth among 38 OECD countries for personal tax competitiveness in the 2026 International Tax Competitiveness Index, published by the Tax Foundation and KEFiM on Tuesday 20 October.
Greece scored 89.6 out of 100 on individual taxes but slipped one place from fourth in 2025, according to the Tax Foundation’s Greece data. Overall, it held 23rd place, while its score rose to 65.9 from 65.7, KEFiM said.
The result makes personal tax competitiveness the strongest part of the Greek system. However, high consumption and property taxes keep its overall ranking in the bottom half of the OECD.
The authors highlighted Greece’s 5 per cent net tax rate on dividends, well below the OECD average of 24.7 per cent. Capital gains from listed shares without a substantial holding are also exempt, they said. Both points underpin Greece’s personal tax competitiveness score.
Personal tax competitiveness strengths
Greece’s 22 per cent corporate income tax rate sits below the OECD average of 24.2 per cent, the index found. In addition, its controlled foreign corporation rules are modest and apply only to passive income.
By category, Greece ranks 22nd for corporate taxes, 29th for consumption taxes, 30th for property taxes and 19th for cross-border tax rules.
The 2026 index covers 38 OECD countries and uses more than 40 variables across five categories. It assesses how tax systems are designed, not only how high rates are, according to KEFiM, the Athens-based Centre for Liberal Studies.
Greek City Times reported in October 2025 that Greece climbed three places in the previous edition of the index.
VAT and property weaknesses
At 24 per cent, Greece has one of the highest VAT rates in the OECD, the Tax Foundation said. It also applies that rate to one of the narrowest bases, covering only 44 per cent of final consumption.
The authors pointed to many exemptions and reduced rates. As a result, VAT reaches only about 56 per cent of the base it should cover in theory. By contrast, New Zealand applies its 15 per cent rate to 95 per cent of its potential base.
Greece also taxes capital increases, financial transactions, property transfers and inheritances, and it imposes a bank levy. Companies face strict limits on using past losses to offset future profits as well, the index found.
Estonia tops the 2026 index overall, followed by Latvia and New Zealand, while France ranks last. Neighbouring Turkey ranks ninth overall but sixth on personal tax competitiveness, one place behind Greece.
Source: AMNA
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