Following the adoption of the omnibus bill (Law 4389/2016) on Sunday evening (22/05/2016) we have the following changes to taxes and fees: (the allocation has been made according to the year of entry into force). 2016

Increase in the State participation in games of chance (35%) (article 56) from 1.1.2016

Increases and abolitions of exemptions in ENFIA (article 50). The rates for calculating the principal tax for natural and legal persons on plots of land, as well as the supplementary tax, are increased. According to the bill, the supplementary tax will be imposed on legal persons with immovable property of objective value (the original link needs verification)

Increases and abolitions of exemptions in ENFIA (article 50). The rates for calculating the principal tax for natural and legal persons on plots of land, as well as the supplementary tax, are increased. According to the bill, the supplementary tax will be imposed on legal persons with immovable property of objective value above 200.000 euros, whereas under the current regime it is imposed for property above 300.000 euros. For each legal person or legal entity, the supplementary EN.F.I.A. is imposed on and calculated on the value of the rights of paragraph 2 of article 1 at a rate of five and a half per thousand (5,5‰). The supplementary EN.F.I.A. for properties which are owner-occupied for the production or exercise of any kind of business activity, regardless of the object of operations, is calculated at a rate of one per thousand (1‰). from 1.1.2016

Increase in the benefit in kind of a vehicle to an employee or partner or shareholder, from thirty per cent (30%) to eighty per cent (80%) of the vehicle's cost (article 44) for income of tax year 2016 and onwards

VAT increase from 23% to 24% (article 52) POL.1061/2016 from 1.6.2016

Abolition of the reduced VAT rate on the islands of Syros, Thasos, Andros, Tinos, Karpathos, Milos, Skyros, Alonissos, Kea, Antiparos and Sifnos (article 52) We remind you of the islands for which from 01/10/2015 the reduced VAT rate had been abolished: Rhodes, Santorini, Mykonos, Naxos, Paros and Skiathos. POL.1061/2016 from 1.6.2016

Subscription television charge of 10% (article 54) from 1.6.2016

Change in the method of calculating the registration tax with new rates and a discount depending on emissions (article 59) from 1.6.2016

Changes to the luxury tax (article59) from 1.6.2016

Increase in Excise Duty on heating oil and illuminating oil (kerosene) for heating released for consumption during the period from the 15th of October until and including the 30th of April each year, from 230 euro per kilolitre, to 280 euro per kilolitre. (article 60 para. 3b) from 15.10.2016

The rate of Excise Duty imposed on beer increases to 5 euro per degree Plato by volume and hectolitre of beer, from 2,60 euro at present and to 2,5 euro per degree Plato by volume and hectolitre of beer, from 1,30 euro at present, the reduced by fifty per cent (50%) Excise Duty rate, compared with the current standard rate, imposed on beer produced in our country or in other Member States of the European Union by independent small breweries, provided that their production does not exceed 200.000 hectolitres of beer annually. (article 60 para. 2b) from 1.6.2016

Exemption from Excise Duty for natural gas of Customs Tariff codes 2711 11 00 and 2711 21 00, used exclusively for electricity generation. (article 61 para. 1) from 1.6.2016

2017

Withholding and taxation of dividends from 10% to 15% (article 44 para. 4) for income from 1-1-2017 and onwards

Fixed-line telephone subscribers’ charge of 5% (article 55) from 1.1.2017

Consumption tax on e-cigarette refill liquids (article 58) from 1.1.2017

Consumption tax on coffee (article 58) from 1.1.2017

Increase to 26% from 20% which is the current rate of the ad valorem tax on cigarettes from 1.1.2017

Increase in Excise Duty on unleaded petrol from 670 to 700 euro per 1000 litres (article 60 para. 3a) from 1.1.2017

Increase in Excise Duty on internal combustion engine diesel oil (DIESEL) from 330 to 410 euro per 1000 (article 60 para. 3a) from 1.1.2017

Increase in Excise Duty on liquefied petroleum gas (LPG) used as motor fuel from 330 to 430 euro per 1000 kilogrammes (article 60 para. 3a) from 1.1.2017

Reduction in Excise Duty on natural gas for household use from 1,5 to 0,30 per gigajoule (article 61 para. 2) from 1.1.2017

2018

Abolition of the application of the reduced rate of Special Consumption Tax on ethyl alcohol applied in the Dodecanese area (article 60 para. 2a) From 1.1.2018

Accommodation tax (article 53)

Accommodation tax is imposed per daily use of the room, suite, flat or self-contained dwelling:

a. In main hotel accommodation of sub-case aa΄ of case a΄ of para. 2 of article 1 of Law 4276/2014 (A΄155), as follows:

  • 1-2 stars 0,50 €
  • 3 stars 1,50 €
  • 4 stars 3,00 €
  • 5 stars 4,00 €
  • and

b. In furnished rented rooms – flats of sub-case gg΄ of case b΄ of para. 2 of article 1 of Law 4276/2014, as follows:

  • 1-2 keys 0,25 €
  • 3 keys 0,50 €
  • 4 keys 1,00 €
  • From 1.1.2018