Greece has published its 2024 list of 42 jurisdictions classified as having preferential tax regimes, with the list unchanged from 2023 except for Gibraltar’s partial-year inclusion.
Greece has listed 42 jurisdictions as having preferential tax regimes for the 2024 tax year under Decision No. A. 1160 of 29 July 2026, published in the Government Gazette Issue B΄ 4941 on 6 August 2026.
The decision applies Article 65 of Law 4172/2013, under which a jurisdiction qualifies as a preferential tax regime where the applicable tax rate on profits, income or capital is equal to or lower than 60% of the corporate tax rate that would apply under Greek tax legislation to a legal person or entity resident in Greece or maintaining a permanent establishment in Greece.
The 42 jurisdictions are 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, United Arab Emirates and Vanuatu.
The list is unchanged from 2023. Gibraltar is included only for the period from 1 January to 30 June 2024.
The list is relevant to Greek tax rules, including restrictions on the deductibility of certain expenses involving residents of listed jurisdictions.
Greece also maintains a separate annual list of non-cooperative jurisdictions. For 2024, Botswana and Dominica were removed from that list, while Montenegro was added.
