As long as you are engaged in business activity, you are liable to pay an annual business fee, which is confirmed through your personal income tax return.

a) The business fee is set at six hundred and fifty (650) Euros per year.

b) If you have branches, the business fee is set at six hundred (600) Euros per year for each branch.

c) If you have a written contract with up to three (3) natural and/or legal persons or seventy-five percent (75%) of your gross income coming from one (1) natural and/or legal person, the amounts of the entertainment fee shall be formed as follows:
 

• four hundred (400) Euros per year, as long as your registered office is located in a tourist location or in towns-villages with a population of up to 200,000 inhabitants,

• five hundred (500) Euros per year, as long as your registered office is located in a city with a population of over 200,000 inhabitants and

• three hundred (300) Euros per year, for each branch.
 

You are exempt from the business fee if:

a) You have not exceeded the first five years since the first commencement of business,

b) You have a disability equal to or greater than eighty percent (80%),

c) You carry out your activity in villages with a population not exceeding 500 inhabitants and on islands with less than 3,100 inhabitants, unless they are touristic places, where this exception does not apply (exemptions are detailed in article 31 of Law 3986/2011) .