Navigation path


Generic Tax Name Tax on mobile phone services
Tax name in the national language Τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας
Tax name in English Tax on mobile subscription services and tax on card mobile phone services
Member State EL-Greece
Tax in force since 1998/02/17
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No 2579/1998 (Tax on mobile subscription services), Law No 3775/2009 (tax on cards for mobile phone services).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Region of Greece

 
Taxpayers

Subscribers of mobile phone services and users of card mobile phones.

 
Tax object and basis of assessment

Total monthly subscription fee, before VAT.

Total value of communication air time on purchase or renewal respectively, for mobile phone air time cards.

 
Deductions, Allowances, Credits, Exemptions

Exempt from the tax are the internet data services.

 
Rate(s) Structure

a)   The mobile phone subscription tax is calculated as a percentage of the total monthly subscription fee, before VAT, as following:

Monthly fee of up to 50 Euro

12%

Monthly fee of 50.01 to 100 Euro

15%

Monthly fee of 100.01 to 150 Euro

18%

Monthly fee of above 150.01 Euro

20%

b)     The mobile card service tax is 12% on the value, before VAT of every new card purchase or time renewal.

 
Tax due date

Every month for the total tax on mobile phone subscriptions and in every time renewal for card mobile phones.

 
Tax collector

Ministry of Finance.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214hc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 286.00 EUR 0.15
2011 311.00 EUR 0.15
2010 373.00 EUR 0.17
2009 290.00 EUR 0.12
2008 254.00 EUR 0.10
2007 228.00 EUR 0.10
2006 121.00 EUR 0.06
2005 99.00 EUR 0.05
2004 90.00 EUR 0.05
2003 80.00 EUR 0.04
2002 69.00 EUR 0.04

Comments