This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Greece: Admissible and inadmissible taxes

Admissible for credit under the agreement

  • schedular or analytical tax
  • tax charged on general public or private works contractors on a percentage (10 or 12 per cent) of gross receipts
  • supplementary tax on income from immovable property.

Admissible for credit unilaterally

Capital Gains Tax on transfers of real property (from 1 January 1991).

Tonnage Tax (under Law 27/1975)


Tax on untaxed reserves (Law 2579/98).

Special contribution payable if the crew of a ship is insured by NAT (Greek Seafarers’ Social Security Fund).