myDATA Documentation

Κατηγορίες Παρακρατούμενων Φόρων

Κωδικός Περιπτώσεις % Παρακράτησης - Προκαταβολής Φόρου Παρακράτηση Φόρου
1 Case b’ – Interests – 15% 15%
2 Case c’ – Royalties – 20% 20%
3 Case d’ – Management Consultant Fees – 20% 20%
4 Case d’ – Technical Projects – 3% 3%
5 Liquid fuel and tobacco industry products - 1% 1%
6 Other Goods – 4% 4%
7 Services Provision – 8% 8%
8 4% Architect and Engineer Tax on Contractual Fees to Draft Surveys and Plans, Payable in Advance 4%
9 10% Architect and Engineer Tax on Contractual Fees for any other Project, Payable in Advance 10%
10 15% Attorney Fee Tax, Payable in Advance 15%
11 Payroll Tax Withholding (Article 15 paragraph 1 of Law 4172/2013) ποσό
12 Merchant Marine Officers Payroll Tax Withholding (article 15 paragraph 2 of Law 4172/2013) 15%
13 Merchant Marine Lower-ranking Crew Payroll Tax Withholding (article 15 paragraph 2 of Law 4172/2013) 10%
14 Special Solidarity Contribution Withholding ποσό
15 Compensation for Termination of Employment Tax Withholding (Article 15 paragraph 3 of Law 4172/2013) ποσό
16 Withholding of foreign transactions based on avoidance agreements double taxation ποσό
17 Other TAX deductions ποσό
18 Withholding Tax on Dividends para.a par. 1 no. 4172/2013 ποσό