🇬🇷 Greece vs 🇮🇹 Italy
Burden and rates
| Greece | Italy | |
|---|---|---|
| Tax-to-GDP (latest) | 41.0% (2022) | 42.9% (2022) |
| Tax-to-GDP in 2000 | 33.4% | 40.5% |
| Headline PIT rate | Marginal rate is 44% | 43 |
| Headline CIT rate | 22 | 24 |
| Standard VAT rate | 24 | 22 |
| Individual CGT | 15 | Capital gains are subject to separate taxation at 26% (normal PIT rate applies in certain instances). |
| Inheritance tax | Category A: 10; Category B: 20; Category C: 40 | 8 |
Headline rates as stated by PwC Worldwide Tax Summaries; tax-to-GDP from OECD Revenue Statistics (Global).
Enforcement powers
| Greece | Italy | |
|---|---|---|
| Social media & open-web monitoring | Not yet assessed | No — power absent The Agenzia delle Entrate officially denies any mass collection of social network data, stating Italian law does not permit acquiring data from social networks by such procedures and no such initiative has ever been adopted (May 2026 statement; Law 132/2025 also bars AI-generated administrative acts). |
| AI & machine-learning risk scoring | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). |
| Automated bulk data matching | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
| Digital platform reporting | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. |
| Crypto-asset reporting | Yes — statutory power As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute. | Partial / committed Italy is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026). |
| Exit tax on individuals | Not yet assessed | Not yet assessed |
| Citizenship-based taxation | No — power absent Greece taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries). | Not yet assessed |
| Controlled foreign company (CFC) rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Interest limitation rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Country-by-country reporting | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0). | Not yet assessed |
| Public naming of non-compliant taxpayers | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
Statuses: Law = Yes — statutory power · Practice = Yes — documented practice · Partial = Partial / committed · No = No — power absent · No evidence = No evidence found · — = Not yet assessed. Full evidence quotes and sources are on each country page.