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 |