VAT rates in Greece, as of June 2024

Standard Rate
The standard VAT rate is twenty-four percent (24%).

Reduced Rate of 13%
A reduced rate of thirteen percent (13%) applies to certain goods and services. Examples include:

Food, non-alcoholic beverages, water, catering, hotels, transportation, theater tickets (except those subject to a further reduced rate of 6%), medical supplies, and supplies primarily or exclusively used for agriculture, livestock, or forestry (such as agricultural and forestry tractors, machinery, instruments, tools, liquid pumps, portable silos, etc.).
Reduced Rate of 6%
A special reduced rate of six percent (6%) and a new rate of four percent (4%) apply in specific cases. Examples include:

Medicines, books, electricity and natural gas, theater and concert tickets, cinema tickets, masks, gloves, soaps, and disinfectants.
Specifically for filters and dialysis-related equipment, including hemodialysis and hemofiltration filters, the tax rate is set at six percent (6%).
For services based on contracts solely for overcoming or removing architectural barriers that limit the mobility of disabled individuals, whether in public or private buildings, the rate is set at four percent (4%).
30% VAT Reduction
For taxable supplies of goods and intra-community acquisitions that are substantially provided in the Aegean islands of Leros, Lesbos, Kos, Samos, and Chios, as well as for supplies from the rest of Greece to these islands, VAT rates are reduced by 30%. These rates are, respectively, 17%, 9%, and either 4% or 3%, depending on the situation.

0% VAT Rate
As an exception, for COVID-19 vaccines under heading 3002 that have been approved by the European Commission or EU member states, the VAT rate is set at zero percent (0%).

VAT Exemptions
The following transactions are exempt from VAT:

Provision of hospital, medical, and diagnostic services and related supplies by public entities or other entities under specific conditions.
Provision of medical care by individuals in the medical profession, and services provided by psychologists, midwives, nurses, physiotherapists, speech therapists, and occupational therapists.
Dental services and supply of dental prostheses by dentists and dental technicians.
Provision of services and goods closely related to welfare and social protection, child and youth protection, provided by public law or recognized entities.
Provision of educational services by public law entities or other recognized organizations and delivery of specialized courses at all levels of education.
Provision of services closely related to sports or physical education, by nonprofit entities for individuals involved in sports or physical education.
Insurance and reinsurance activities.
Financial services.
Real estate transactions.
State lotteries, games of chance, and gambling.
Real estate transactions, subject to certain exceptions.
Supplies of goods whose import is VAT-exempt.
Intra-community supplies and exports.
International transportation.
Supply and import of specific types of ships and aircraft.
Source: /https://minfin.gov.gr/en/tax-policy/tax-guide/value-added-tax-vat