Reduced VAT Aegean Islands
A 30% reduction in VAT rates on the islands specified in article 26 of the VAT Code.
Rates of 17%, 9%, 4% or 3%, where the special regime applies
Who can get it
Official evidence · Ε.2113/2025 (ΑΑΔΕ): «ισχύει περιοριστικά για τα νησιά που περιλαμβάνονται στον παράρτημα της παρούσας εγκυκλίου» · «στα νησιά Λέσβο, Κω, Σάμο και Χίο καθώς και στα νησιά της Περιφέρειας Βορείου Αιγαίου, της Περιφερειακής Ενότητας Έβρου (Σαμοθράκη) και του νομού Δωδεκανήσου, εφόσον έχουν πληθυσμό, σύμφωνα με την πλέον πρόσφατη απογραφή, έως είκοσι χιλιάδες (20.000) κατοίκους» · Παράρτημα: Αγαθονήσιον, Άγιος Ευστράτιος, Αστυπάλαια, Ικαρία, Κάλυμνος, Κάρπαθος, Κάσος, Κω, Λειψοί, Λέρος, Λέσβος, Λήμνος, Μεγίστη, Νίσυρος, Οινουσσών, Πάτμος, Σαμοθράκη, Σάμος, Σύμη, Τήλος, Φούρνοι, Χάλκη, Χίος, Ψαρών · Checked: 2026-09-30
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
What applies and on which islands
From 1 January 2026, VAT is reduced by 30% (24%→17%, 13%→9%, 6%→4%) on goods and services sold by businesses established on 24 islands: Lesbos, Kos, Samos, Chios, the remaining islands of the North Aegean Region, Samothraki, and Dodecanese islands with a population of up to 20,000. The Cyclades are not covered by the measure.
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No application is needed
The reduction is applied automatically to the price and the receipt, because the selling business is established on the island — it applies regardless of where you as the buyer live. Simply check your receipt when you buy from a business established on one of these islands.
- 3
What is excluded
Tobacco products and means of transport (e.g. cars) do not get the reduced VAT, even when bought on one of these islands.
- 4
If the reduced rate was not applied to you
If a business established on the island did not charge you the reduced rate, ask the business itself first. For clarifications you can contact your local tax office or the AADE telephone service on 1521.
- 5
If you run a business on the island
See AADE circular E.2113/31-12-2025 (Greek: Ε.2113/31-12-2025), which explains which transactions the reduction covers and how to apply it correctly on your invoices and receipts.
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Authority: ΑΑΔΕ
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
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What it is
Reduced VAT rates (a 30% reduction) on the islands of Lesvos, Kos, Samos and Chios, as well as on the islands of the North Aegean Region, the Regional Unit of Evros (Samothraki) and the Prefecture of the Dodecanese that have a population of up to 20,000 inhabitants, according to the most recent census. The Cyclades are not covered by the measure.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Taxes & Debts
- Status
- Active
- Type of benefit
- Tax relief
Details last verified: 07/09/2026