Austria vs Greece
Corporate Tax Comparison
Time of Update: Austria: 3/24/2026 / Greece: 4/04/2026
Compare Austria and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Austria vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Austria
Greece
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
General CIT Rate:
22
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
Installment payments by quarter.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Austria
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Austria
Greece
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Austria
Greece
Composite Effective Average Tax Rate:
22.91%
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
21.96%
Composite Effective Marginal Tax Rate:
20.07%
