Under Greek law, preferential tax regimes are those with a corporate tax rate equal to or less than 60% of Greece’s rate for legal persons or permanent establishments. 

The Greek Public Revenue Authority (AADE) issued Decision No. A.1125 on 9 September 2025, setting out the jurisdictions classified as having a preferential tax regime for the 2023 tax year.

The classification applies in relation to specific tax rules, including restrictions on the deductibility of expenses incurred with residents of such jurisdictions.

Under Greek law, preferential tax regimes are those with a corporate tax rate equal to or less than 60% of Greece’s rate for legal persons or permanent establishments.

For 2023, the list covers 42 jurisdictions: 

Albania Andorra Anguilla Bahamas
Bahrain Barbados Belize Bermuda
Bonaire Bosnia and Herzegovina British Virgin Islands Bulgaria
Cayman Islands Cyprus Gibraltar Guernsey
Hungary Ireland Isle of Man Jersey
Kosovo Kyrgyzstan Liechtenstein Macau
Maldives Marshall Islands Moldova Monaco
Mongolia Montenegro North Macedonia Paraguay
Qatar Saba Saudi Arabia St. Eustatius
Timor-Leste Tokelau Turkmenistan Turks and Caicos Islands
UAE Vanuatu