Free tool

Withholding tax calculator for Greek receipts and invoices

Enter your fee and see the VAT, the withholding tax, the document total and what you will actually receive. Or start from the amount you want to receive and find the fee to invoice.

Which amount do you start from?

Net value Amount payable

Net value (fee excluding VAT)

VAT rate

Withholding tax

20% Fees of self-employed professionals (technical, management, consulting and similar services), for transactions over €300 3% Contractors building technical (construction) works 8% Services to general government bodies 4% Goods sold to general government bodies 1% Liquid fuels and tobacco products to general government bodies 0% No withholding (e.g. a private individual as customer) Other Your own rate

Result

Net amount: –
VAT: –
Document total: –
Withholding tax: –
Amount payable: –

How the numbers add up

VAT Net value × VAT rate
Withholding tax Net value × withholding rate
Amount payable Net value + VAT − withholding

Withholding is always calculated on the net value, excluding VAT. Your customer pays you the amount payable and pays the withheld tax to AADE on your behalf; you then offset it against your income tax for the year.

In short

Greek withholding tax is calculated on the net value, excluding VAT: for a 1,000 € fee with 24% VAT and 20% withholding, the document total is 1,240 €, the withholding is 200 € and the customer pays 1,040 €. For self-employed professionals the rate is 20% and applies when the net value of the transaction exceeds €300. The customer pays the withheld amount to AADE, and you offset it against your income tax.

Last reviewed November 2026

Self-employed professionals: 20%, for transactions over €300
Construction contractors: 3%
General government bodies: 8% services, 4% goods, 1% fuels
Calculated on: Net value, excluding VAT
Amount payable: Net + VAT − withholding

01Which rate applies

20%: fees for technical, management, consulting and similar services, i.e. most fees of self-employed professionals paid by businesses (article 64 of the Income Tax Code). For a recipient who is a Greek tax resident, tax is withheld only when the transaction exceeds €300 excluding VAT.
3%: fees of contractors for building technical (construction) works.
8%, 4% and 1%: payments by general government bodies for services (8%), goods (4%) and liquid fuels and tobacco products (1%). Without a contract, no tax is withheld on transactions up to €150.

When the customer is a private individual (not a business), there is usually no withholding. For special cases, such as fees from abroad or exemptions, talk to your accountant.

02The formula, with an example

Fee 500 €, VAT 24%, withholding 20%:

VAT: 500 € × 24% = 120 €
Document total: 500 € + 120 € = 620 €
Withholding: 500 € × 20% = 100 €
Amount payable: 620 € − 100 € = 520 €

If you know the amount you want to receive, the net fee is payable ÷ (1 + VAT − withholding). For 520 € with 24% VAT and 20% withholding: 520 € ÷ 1.04 = 500 €.

How it works

How to calculate withholding tax

Choose where you start

From the net value of your fee, or from the amount you want to receive.
Enter the amount and the VAT

Usually 24%. Choose 0% if the fee is exempt from VAT.
Choose the withholding rate

20% for self-employed professionals, 3% for contractors, 8%, 4% or 1% for public bodies, or your own.
See the amount payable

Net, VAT, total, withholding and amount payable, with the calculation step by step.

FAQ

Common questions

Can't find what you're looking for? Our team is happy to help.

Contact

How much tax is withheld on a Greek service receipt (ΑΠΥ)?

For fees of self-employed professionals paid by businesses, 20% of the net value is withheld when the transaction exceeds €300 excluding VAT. On a receipt to a private individual there is usually no withholding.

Is withholding calculated with or without VAT?

Without VAT. It is calculated on the net value of the fee: on a 1,000 € fee, 20% withholding is 200 €, whatever the VAT.

How do I calculate the amount payable?

Amount payable = net value + VAT − withholding. For 1,000 € with 24% VAT and 20% withholding: 1,000 + 240 − 200 = 1,040 €.

Above what amount does the 20% withholding apply?

When the recipient is a Greek tax resident, the 20% is withheld only if the net value of the transaction exceeds €300. The limit is checked per transaction, excluding VAT.

What happens to the tax that was withheld?

Your customer pays it to AADE on your behalf. You deduct it from the income tax you owe for the year when you file your tax return.

Does eFluper calculate withholding on documents?

Yes. eFluper calculates withholding tax on the document automatically and transmits it to myDATA together with the rest of the document.

Keep reading

Freelancers Service receipts, invoices, withholding tax and myDATA for freelancers, from 8 €/month. Service receipt (ΑΠΥ) The Greek service receipt (ΑΠΥ): what it is, who issues it, withholding tax and myDATA. Liberal professions Service receipts, withholding, recurring invoices and B2C e-receipts for doctors, lawyers and engineers. VAT calculator Work out VAT, net and gross amounts at every Greek VAT rate, forwards or backwards from the gross. Invoice template Make a clean A4 invoice with VAT and totals, and save it as a PDF. Accountants Join your client's eFluper as a user and find reports, exports and myDATA status in one place.

All free tools

Receipts with the withholding already worked out

eFluper calculates VAT, withholding and the amount payable, and sends the document to myDATA. Start for free.

Create a free account Pricing