Donations and contributions, in kind or money, to the organization implementing humanitarian and development assistance actions within the framework of the international commitments undertaken by the country, are exempt from tax, as long as they are made exclusively for the execution of these actions.
Tax treatment of official development assistance
Greece
Key ODA figures
USD 74.5 million
Bilateral ODA (2021)
41.9%
Share of bilateral ODA country programmable (2021)
N/A
ODA to DRM (2021 disbursements)*
*Data from OECD Development Co-operation Profiles and OECD Creditor Reporting System.
Policy on Tax Exemptions on ODA
Exemptions sometimes requested
Planned or Previous Reviews
Most recent review: 2021
The Law 4781/2021 that regulates the function of the Ministry of Foreign Affairs and entered into force on 28 February 2021, sets the new rules for “Tax exemptions … when implementing humanitarian and development assistance actions” (Article 474).
Legal Instruments
Exemptions for humanitarian emergency aid are agreed through project specific agreements.
Further Information
- Bilateral ODA is the volume of development assistance provided to developing countries in the last year in which data are available. Country programmable aid is the portion of bilateral aid that is programmed for individual countries or regions, and is a closer proxy of aid that is likely to be affected by any tax exemptions on ODA. The level of ODA to domestic resource mobilisation (DRM) is the amount of ODA that is recorded as supporting DRM in developing countries.
Read more about Tax treatment ODA
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