Tax Residency in Greece: Rules, Registration and New-Resident Regimes (2026)

Last reviewed: October 2026

Key figures

When are you a tax resident in Greece?

Article 4 of the Income Tax Code (ITC, Law 4172/2013) sets the tests. You are a Greek tax resident if any one applies:

1. Home or ties: your permanent or principal residence, your habitual abode or your centre of vital interests (personal and economic relations) is in Greece.
2. Physical presence: you are in Greece for more than 183 days, cumulatively, in any 12-month period. You are then resident from your first day of presence.
3. Public service abroad: you are a Greek national working abroad as a diplomat, consular officer, public official of similar status or civil servant.

Exception: the 183-day test does not apply to people in Greece solely for tourism, medical, therapeutic or similar private purposes, provided the stay does not exceed 365 days.

AADE assesses ties case by case: where your family lives, where you have a home available, where your business is run and where your assets sit. Spending fewer than 183 days does not protect you if your home and family are in Athens.

Companies are Greek tax resident if they are incorporated in Greece or have their place of effective management there. This matters if you run a foreign company from Greece.

How do double tax treaties change the answer?

Greece has an extensive treaty network. If you are resident in Greece under Art. 4 and in another country under its own law, the treaty's tie-breaker decides, in this order:

1. where you have a permanent home available;
2. if a home is available in both or neither, your centre of vital interests;
3. then your habitual abode (where you actually spend your time);
4. then nationality, and finally mutual agreement between the two tax authorities.

Example: a consultant keeps a flat in Nicosia and rents one in Athens while spending 200 days in Greece. Both countries may claim him under domestic law. If his family, clients and main bank accounts are in Cyprus, the Greece-Cyprus treaty would likely allocate residence to Cyprus despite the day count. The treaty only resolves dual residence; it does not let you be resident nowhere.

How do you become a Greek tax resident, step by step?

Residence is a legal status that follows from the tests above. Registration makes it operational:

1. Get a Greek tax number (AFM). Apply electronically through the myAADE "TIN & Authentication Key" application, with your passport or EU ID. Identity is verified by appointment at a tax office or by myAADElive video call; the AFM and authentication key are sent by email.
2. Activate TAXISnet access (username and password) to file returns and use myAADE.
3. Declare Greek tax residence and address in your registry details, so the competent tax office follows your residence.
4. Register a business activity if self-employed (commencement of activities in myAADE) and enrol with the social security institution e-EFKA.
5. Apply for a special regime if eligible (deadlines below).
6. File your first return between 15 March and 15 July of the following year, declaring worldwide income.

Keep a residence file: lease or title deed, residence permit, travel log, and, once available, a Greek certificate of tax residence to present to your former country.

How much tax do Greek residents pay in 2026?

Employment income, pensions and business profits follow the general scale (PwC, reviewed 2026):

Law 5246/2025 introduced lower scales for taxpayers with children and for those under 30. Rental income has its own scale from 2026: 15% up to EUR 12,000, then 25%, 35% and 45% above EUR 35,000.

A freelance developer with EUR 80,000 of taxable profit under the general scale pays EUR 16,700 on the first EUR 60,000 plus EUR 8,800 on the next EUR 20,000, roughly EUR 25,500 of income tax before social contributions. Under Art. 5C, only half of that income would be taxed.

Which tax incentives exist for new Greek residents?

All three regimes require you to transfer your tax residence to Greece.

Art. 5A - non-dom lump sum (investors)

• Not Greek resident for 7 of the previous 8 years.
• Investment of at least EUR 500,000 in Greek real estate, businesses, securities or shares, completed within three years of applying.
• EUR 100,000 per tax year covers all foreign income, paid by the end of December; EUR 20,000 per year per family member added. No Greek inheritance or gift tax on foreign assets.
• Up to 15 years. Apply by 30 September (if you arrive by 2 July, for that year or the next).

Art. 5B - pensioners

• Not resident for 5 of the previous 6 years; moving from a country with an administrative cooperation agreement with Greece.
• 7% on all foreign income, paid by the last working day of July. Apply by 31 March of the relevant year. 15 years.

Art. 5C - employees and self-employed

• Not resident for 5 of the previous 6 years; moving from the EU/EEA or a country with a cooperation agreement.
• Employment with a Greek entity or a Greek permanent establishment of a foreign company, or a business activity in Greece; commitment to stay at least two years.
• 50% of employment or business income exempt for a total of seven tax years. If you start by 2 July, apply by year-end for that year.

See our guide to Greek tax incentives for expats and digital nomads for a deeper comparison.

Digital nomads and remote workers in Greece

The Greek digital nomad visa targets non-EU nationals working for foreign employers or clients, with a minimum net income often cited as EUR 3,500 per month. The visa is an immigration status, not a tax regime: if you exceed 183 days in a 12-month period or move your centre of interests to Greece, you become a tax resident and owe Greek tax on worldwide income.

Key points for location-independent professionals:

• Foreign employer, Greek desk. Working from Greece for a foreign employer for an extended period can create permanent-establishment and payroll obligations for that employer.
• Your own company abroad. If you manage a foreign company from Greece, Greece may claim it is effectively managed there. Compare Greek company forms before deciding.
• Crypto and investments. Check Greek crypto taxation if you hold digital assets.
• Exit planning. If Greece is a stage rather than a destination, read how to cease Greek tax residency: the AADE procedure has strict March and September deadlines.

Frequently asked questions

How do you get tax residency in Greece?

You become a Greek tax resident by meeting a legal test, not by applying: have your permanent residence, habitual abode or centre of vital interests in Greece, or stay more than 183 days in any 12-month period. You then obtain an AFM through myAADE, register your address and file an annual return on worldwide income between 15 March and 15 July.

What are the Greece tax residency rules for 183 days?

Greece counts more than 183 days of physical presence, cumulatively, in any 12-month period, not only the calendar year. Once exceeded, you are resident from your first day of presence. Stays solely for tourism, medical treatment or similar private purposes up to 365 days are excluded, and a home or family in Greece can make you resident with fewer days.

Is there a tax exemption for expats in Greece?

Yes. Under Art. 5C, people who were not Greek tax residents for 5 of the previous 6 years and take up employment with a Greek entity or start a business activity in Greece have 50% of that income exempt for seven tax years. Investors can opt for a EUR 100,000 lump sum on foreign income (Art. 5A) and pensioners for 7% (Art. 5B).

How are digital nomads taxed in Greece?

A digital nomad who stays more than 183 days in a 12-month period, or moves their centre of life to Greece, becomes a Greek tax resident and is taxed on worldwide income at 9% to 44% in 2026. Holding a digital nomad visa does not by itself create an exemption, so the 5C regime or treaty position must be checked case by case.

Can I be a tax resident of Greece and another country at the same time?

Yes, under domestic laws both countries can claim you. Where Greece has a double tax treaty with the other country, the tie-breaker allocates residence by permanent home, then centre of vital interests, habitual abode and nationality. Without a treaty, you may be taxed twice and must rely on unilateral foreign tax credits.

Related guides

• Crypto taxation in Greece
• Legal forms of business in Greece
• Leaving Greece: ending your tax residency
• Tax incentives for expats in Greece

Sources

• AADE - Tax residence for natural persons (Art. 4 ITC)
• AADE - Issuance of TIN, authentication key and tax representative
• AADE - Tax incentives to attract new tax residents
• PwC Worldwide Tax Summaries - Greece, taxes on personal income
• PwC Worldwide Tax Summaries - Greece, other tax credits and incentives

This article is general information, not personalised tax advice. Rules change and depend on your facts; check with a qualified adviser before acting.

Considering Greece as your base? Get a personalised tax-residency and structuring plan, including regime eligibility, with Heavnn → heavnn.io