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).