Moving to Greece: get tax residency right and halve your bill legally

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You are planning a move to Athens, Crete or an island with good Wi-Fi, and you want to get the tax side right from day one. After reading, you will know when Greece treats you as resident, which registrations to do and in what order, and which newcomer regime can cut your bill.

Greece tax residency in 2026: the key figures

Is this guide for you?

Read on if you…

• are moving to Greece as a freelancer, remote employee or founder;
• want to know if a long stay on a digital nomad visa makes you tax resident;
• are weighing the 50% exemption or the EUR 100,000 lump sum.

Probably not your case if you…

• are leaving Greece – read the guide to ceasing Greek tax residency instead;
• only own a Greek holiday home and spend a few weeks a year there.

When are you a tax resident in Greece?

Article 4 of the Greek Income Tax Code (ITC, Law 4172/2013) sets the tests. Meeting any one is enough.

Here's the catch. The 183 days run over any rolling 12-month period, not the calendar year. Arriving in September and staying to April can make you resident.

There is one exception. Stays solely for tourism, medical treatment or similar private reasons do not count, as long as they do not exceed 365 days.

Companies are Greek resident if incorporated in Greece or effectively managed there. If you run a foreign company from your Athens desk, Greece may claim that company too. Compare the options in our guide to legal forms of business in Greece.

What if another country also claims you?

Your old country may still treat you as resident under its own rules. Greece has a wide treaty network, and the treaty tie-breaker – the clause that picks one winner – 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, meaning where you actually spend your time;
4. then nationality, and finally a mutual agreement between the two tax authorities.

The treaty list sits in our page on Greece's international tax treaties.

How do you register as a Greek tax resident, step by step?

Residence follows from the facts. Registration makes it work in practice. Here is the move plan.

Before the move (1–3 months ahead)

1. Check eligibility for a special regime. Count your years of non-residence and pick 5A, 5B or 5C.
2. Line up a home. A signed lease or title deed is your first piece of evidence.
3. Sort your immigration status. EU citizens register their stay. Non-EU citizens need a visa or residence permit, such as the digital nomad visa.

During the move (first weeks)

4. Get a Greek tax number (AFM). Apply through the myAADE "TIN & Authentication Key" application with your passport or EU ID. Identity is checked at a tax office or by myAADElive video call.
5. Activate TAXISnet access to file returns and use myAADE.
6. Declare Greek tax residence and your address in your registry details.
7. If self-employed, register your activity in myAADE and enrol with e-EFKA, the social security institution.

After the move (first year)

8. Apply for your regime on time. 5C: by year-end if you start by 2 July. 5B: by 31 March. 5A: by 30 September.
9. File your first return between 15 March and 15 July of the next year, declaring worldwide income.
10. Request a Greek certificate of tax residence to show your former country.

How much tax will you pay as a Greek resident in 2026?

Employment income, pensions and business profits follow the general scale.

Law 5246/2025 added lower rates for people with children and for taxpayers under 30. Social security contributions come on top. Personal credits are covered in our guide to personal tax deductions and benefits in Greece.

Which newcomer regime fits you?

All three require you to move your tax residence to Greece.

Art. 5C – the 50% exemption for workers and freelancers

• Not Greek resident in 5 of the previous 6 years.
• Moving from the EU/EEA or a country with a tax cooperation agreement.
• New job with a Greek employer or Greek branch, or a business activity in Greece. You commit to stay at least two years.
• 50% of that income is exempt for seven tax years. Social contributions are not halved.

Honestly? For most freelancers who invoice from Greece, this is the regime that matters.

Art. 5A – the EUR 100,000 lump sum for investors

• Not resident in 7 of the previous 8 years.
• Invest at least EUR 500,000 in Greek property, businesses, securities or shares within three years.
• Pay EUR 100,000 a year on all foreign income, plus EUR 20,000 per family member, for up to 15 years. Greek-source income stays taxed normally.

Art. 5B – 7% for foreign pensioners

• Not resident in 5 of the previous 6 years; moving from a country with an administrative cooperation agreement.
• 7% on all foreign income for 15 years.

The full comparison is in our guide to tax incentives for expats and digital nomads in Greece.

Does the digital nomad visa make you tax resident?

The visa is an immigration status, not a tax regime. It is aimed at non-EU nationals working for foreign employers or clients, with a minimum net income often cited as EUR 3,500 a month.

Stay more than 183 days in 12 months, or move your life to Greece, and you are tax resident. Then worldwide income is taxable in Greece.

Common mistakes (and what they cost)

• Counting days by calendar year → you become resident earlier than planned, and a full year of worldwide income becomes taxable in Greece.
• Missing the regime application deadline → you lose the 5C exemption for that year, which can cost thousands of euros.
• Keeping your old home "just in case" → the treaty tie-breaker may swing back to your old country, and both may tax you.
• Running your foreign company from Greece → Greece can claim the company is managed there and tax its profits at 22%.
• Treating the nomad visa as a tax shield → after 183 days you owe Greek tax on worldwide income anyway.

Frequently asked questions

How do you get tax residency in Greece?

You do not apply for tax residency itself. You become resident by meeting a legal test: home, habitual abode or centre of vital interests in Greece, or more than 183 days in any 12-month period. You then get an AFM tax number through myAADE, register your address and file a yearly return on worldwide income between 15 March and 15 July.

How does the 183-day rule work in Greece?

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

Is there a tax exemption for expats moving to Greece?

Yes. Under Article 5C, people who were not Greek resident in 5 of the previous 6 years and take up work with a Greek employer or start a business activity in Greece get 50% of that income exempt for seven years. Investors can choose the EUR 100,000 lump sum on foreign income, and pensioners a 7% flat rate.

How are digital nomads taxed in Greece?

A digital nomad who stays more than 183 days in 12 months, or moves their centre of life to Greece, becomes tax resident. Worldwide income is then taxed at 9% to 44% in 2026. The digital nomad visa does not create an exemption by itself, so check whether the 5C regime or a treaty changes your position.

Can I be tax resident in Greece and another country at once?

Yes, under the two domestic laws. If Greece has a tax treaty with the other country, the tie-breaker picks one: permanent home first, then centre of vital interests, habitual abode and nationality. Without a treaty you may be taxed twice and must rely on foreign tax credits, so plan your exit from the old country carefully.

When do I file my first Greek tax return?

You file between 15 March and 15 July of the year after your arrival, electronically through TAXISnet. The return covers your worldwide income from the date you became resident. If you claim a regime such as 5C, the exemption shows up in that return once AADE has approved your application.

Related guides

• Leaving Greece: how to cease your tax residency
• Tax incentives for expats and digital nomads in Greece
• Greece tax landscape overview
• Legal forms of business in Greece
• How to obtain tax residency in Portugal
• How to obtain tax residency in Spain
• All country tax guides

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
• Hellenic Republic – gov.gr digital services portal
• PwC Worldwide Tax Summaries – Greece, taxes on personal income

This guide is general information, not personalised tax advice. See how we research and review.