DT8251 - Double Taxation Relief Manual: Guidance by country: Greece: Admissible taxes

The following Greek taxes are admissible for credit in the UK under the convention:

  • schedular or analytical tax
  • tax charged on general public or private works contractors on a percentage (10 or 12%) 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)

The following Greek taxes are inadmissible under the convention:

  • 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)