Greece: New law introduces tax incentives for investors and corporate transformations
Law 5193/2025 for strengthening capital market
Recently published Law 5193/2025, aimed at strengthening the capital market, introduced the following tax provisions:
- The tax rate on interest income earned on or after April 11, 2025, by Greek tax resident individuals from listed corporate bonds is reduced to 5% (from 15%).
- The deduction for costs incurred for the listing of small and medium-sized enterprises on the stock exchange is increased by 100%, up to a maximum amount of €200,000.
- The already existing incentive for individual angel investors to deduct up to 50% of the amount contributed to startups or to close ended mutual funds investing in startups is extended to investments in companies listed on a multilateral trading facility operating in Greece.
- The ability to transfer tax losses to the absorbing company in the case of corporate transformations under the beneficial provisions of recent Law 5162/2024 is extended to transformations of credit institutions on or after April 11, 2025.
Read an April 2025 report prepared by the KPMG member firm in Greece