According to the provisions of article 45 of Law 4172/2013 the persons are defined, which are subject to income tax of legal persons and legal entities.  

In particular, the following kind of companies / entities and other forms are subject to the aforementioned tax :

A. the capital companies which were established in the domestic land or abroad,

B. the partnerships which were established in the domestic land or abroad,

C. the non-profit legal persons of public or private law, which were established in the domestic land or abroad, those include any kind of associations and institutions,

 

According to Law 4387/16, article 97, paragraph 1, as of 01.06.2016 until 31.05.2019 there is an increase by 1% of the monthly contribution percentage for the additional insurance in the integrated social security fund Ε.Τ.Ε.Α (former IΚΑ) concerning all employees, which shall be calculated to 3,50% for the insured employee, and 3,50% for the employer on the salary remuneration amount of the employee, instead of 3%, which as the rate applicable up to now both for the insured employee and the employer.