The Greek Independent Authority for Public Revenue (AADE) has published Decision No. A. 1160 of 29 July 2026, which sets out the list of jurisdictions considered to operate a preferential tax regime for the 2024 tax year. The decision was issued under paragraphs 6 and 7 of Article 65 of Law 4172/2013, Greece's Income Tax Code.
What qualifies as a preferential tax regime?
Under Article 65 of Law 4172/2013, a jurisdiction has a preferential tax regime if its applicable corporate tax rate for legal persons is equal to or less than 60% of the corresponding Greek rate. Greece's standard corporate income tax rate is 22%, which means the threshold sits at or below 13.2%. Any jurisdiction whose headline corporate rate falls at or below that level is eligible for inclusion on the list.
Practical consequences of listing
Inclusion on the list triggers a range of restrictions under Greek tax law. Most significantly, expenses incurred by Greek taxpayers in transactions with residents or entities established in a listed jurisdiction may be denied deduction. The rules are designed to discourage profit-shifting to low-tax territories and to give the Greek tax authority a basis for enhanced scrutiny of cross-border payments to such jurisdictions.
The list is published annually by AADE and applies specifically to the tax year it identifies. Practitioners should note that a jurisdiction's status can change from year to year as its domestic rate changes or as Greece updates its assessment.
Accessing the decision
The full text of Decision A. 1160/2026 is available from the AADE website in two formats: the Official Gazette (FEK) version and the signed decision document. Both are published in Greek. Taxpayers and advisers with dealings in potentially listed jurisdictions should review the full list against their current arrangements.