Tax residency in Greece
Last updated
Up to 44% income tax. Three non-dom regimes: 7% for retirees, EUR 100K lump sum for HNWIs, 50% exemption for workers. No individual exit tax — but only if you understand who qualifies and what AADE watches.
Quick facts · Greece
- Income Tax 9–44% (or 7% non-dom)
- Residency threshold 183 days / rolling 12 months
- Key regime Non-dom · 7% / EUR 100K / 50%
- Corporate tax 22%
- VAT (FPA) 24%
- Treaty network 57 DTAs
Where it sits
Three non-dom regimes, no individual exit tax — and one of Europe's most competitive repositionings for international residents.
Greece draws expats with a unique set of fiscal incentives, a Golden Visa program, and a digital nomad visa. But the AADE monitors presence closely through CRS and EU data exchange, and the burden of proof is on you.
- Top rate
44% standard
Progressive from 9% to 44% on employment income. From 2026, reduced rates and a new EUR 40–60K bracket at 39% before the top 44% kicks in above EUR 60K.
- Non-dom
Three regimes
Art. 5A (EUR 100K/year HNWI lump sum), Art. 5B (7% flat for retirees), Art. 5C (50% exemption for workers). Each runs for 7–15 years. No equivalent in most EU countries.
- Dividends
5% withholding
One of Europe's lowest dividend withholding rates. Capital gains on shares and crypto taxed at 15%, bank interest at 15%. Real estate capital gains suspended until December 2026.
- The rule
183 days (rolling)
Unlike Spain (calendar year), Greece counts 183 days within any 12-month rolling period. But three other criteria — permanent residence, habitual abode, vital interests — can also trigger residency.
- Golden Visa
From EUR 250K
Residence permit without minimum stay. EUR 800K in Athens/Thessaloniki/Mykonos/Santorini, EUR 400K elsewhere, EUR 250K for conversions. Schengen access. Does not automatically grant tax residency.
- Exit tax
None for individuals
Greece does not tax unrealised capital gains when individuals leave — rare in Europe. The ATAD exit tax (Art. 66A) applies to companies only. Non-dom regimes end without penalty or clawback.
Routes in
Residency & tax regimes
Greece offers three distinct preferential tax regimes for different profiles, plus a Golden Visa and a digital nomad visa. Choosing the right one requires understanding prior-residency windows and investment requirements.
- Art. 5B ITC
Retiree regime · 7% flat
Flat 7% on ALL foreign-source income (pensions, dividends, interest, rental, capital gains) for up to 15 years. Must not have been Greek tax resident for 5 of the previous 6 years. Pension must come from a DTA country. No investment required. Application deadline: March 31 each year.
- Art. 5A ITC
HNWI regime · EUR 100K/year
Fixed EUR 100,000/year covers ALL foreign income regardless of amount, for up to 15 years. Must not have been Greek tax resident for 7 of the previous 8 years. Minimum EUR 500,000 investment in Greece within 3 years. Family members: EUR 20,000/year each. Application: March 31. Lump-sum payment due end of July.
- Art. 5C ITC
Worker regime · 50% exemption
50% exemption on income tax for Greek-source employment and business income, for 7 consecutive tax years. Must not have been Greek tax resident for 5 of the previous 6 years. Must transfer from an EU/EEA or DTA country and work for a Greek entity or start a business in Greece. 2025 reform (Law 5246/2025): job-creation requirement abolished.
- Investment
Golden Visa
Residence permit through real estate investment. EUR 800K in Athens/Thessaloniki/Mykonos/Santorini, EUR 400K elsewhere, EUR 250K for commercial-to-residential conversions or listed buildings. 5-year renewable permit, no minimum stay. Includes spouse, children under 21, parents. Schengen access. Does NOT grant tax residency.
- Remote work
Digital Nomad Visa
For non-EU remote workers. 2-year visa (renewable up to 5 years), minimum income EUR 3,500/month. Since February 2026, applications must be made from abroad. The visa does not automatically grant tax residency, but 183+ days of presence may trigger it. Employed holders may combine it with the Art. 5C 50% exemption.
- Registration
AFM + tax representative
All individuals with Greek tax obligations need a Greek AFM (Tax Identification Number). Non-residents must appoint a Greek tax representative. Obtain an AFM at the local tax office (DOY). All filings are electronic via myAADE; paper filing is no longer accepted.
The numbers
Tax rates
Greece's progressive scale tops at 44% on employment income. From 2026, rates drop and a new bracket is introduced. Investment income and the non-dom regimes sit on entirely different tracks.
Standard employment income runs on a five-bracket progressive scale: 9% up to EUR 10,000, then 22%, 28%, 36%, to a top 44% above EUR 40,000 (2025 rates). From 2026, Law 5246/2025 reduces each bracket by two points and adds a new EUR 40,001–60,000 band at 39%, with the top rate of 44% kicking in only above EUR 60,000.
Investment income runs separately: dividends at a flat 5% — one of Europe's lowest — interest at 15%, capital gains on shares and crypto at 15%, and real estate capital gains at 15% (suspended until December 2026). Rental income follows a three-band scale: 15% up to EUR 12,000, 35% to EUR 35,000, and 45% above that. Against the standard top rate, the three non-dom regimes offer dramatically different outcomes: 7% on all foreign income, a fixed EUR 100,000 annual lump sum regardless of income volume, or a 50% exemption reducing the effective rate to roughly 22% for a worker on the upper bracket.
Effective tax on foreign income: Greece regimes vs standard
*Art. 5C effective rate: 44% on 50% of income. HNWI (Art. 5A) not shown — it is a fixed EUR 100K lump sum regardless of income. 2025 rates.
The threshold
The 183-day rule, and the three criteria beside it
Greece uses four independent criteria under Article 4 of Law 4172/2013. Meeting any single one makes you a Greek tax resident — and worldwide income taxation follows immediately.
- Presence
183 days in a rolling 12 months
Unlike Spain (calendar year), Greece counts within any 12-month rolling window. Days do not need to be consecutive. Days spent solely for tourism or medical treatment may not automatically count, but this is a narrow exception.
- Domicile
Permanent or principal residence
If your permanent or principal home is in Greece — your habitual abode, the place you return to — you are resident even without 183 days. Owning a property you actually use counts here; a Golden Visa property that you never occupy is harder to argue.
- Vital interests
Centre of vital interests
Greece claims residency if your personal, economic, and social relations are centred here: where your family lives, where your primary business operates, where your financial assets are held. AADE applies this criterion actively in cross-border disputes.
The rolling 12-month window creates a compounding trap. A late-year arrival — say, November — can accumulate days in both the old 12-month window and a new one that starts months later. Unlike Spain's clean January 1 reset, Greece's rolling count means two overlapping periods can both trigger the 183-day threshold.
Golden Visa holders are not automatically resident. Holding a Golden Visa does not make you a Greek tax resident. Tax status follows the Article 4 criteria above. If you spend fewer than 183 days in Greece and your centre of vital interests is elsewhere, you are a non-resident taxed only on Greek-source income — typically ENFIA on your property and rental income if applicable.
How AADE watches
The Independent Authority for Public Revenue (AADE) has modernised its enforcement significantly. It participates in CRS automatic exchange, EU DAC directives, and cross-references property, travel, and financial data. The system is effectively prove genuine residency or defend against a worldwide tax claim.
What AADE sees
- CRS automatic exchange — financial data from 100+ jurisdictions: accounts, investments, insurance, reported annually by foreign institutions.
- EU DAC directives — enhanced cross-border data sharing on income, assets, and beneficial ownership within the EU.
- ENFIA + E9 declarations — your Greek property filings cross-referenced against your claimed residency status.
- myAADE platform — electronic-only filing means all submission timestamps and inconsistencies are logged in a single system.
What you can prove
- A certified record of where you actually were, each day, that AADE can verify independently.
- Continuous evidence that your centre of vital interests was elsewhere — not a single annual statement, but a daily record.
- Documentation that your Greek property was investment, not habitual residence — no systematic occupation evidence to counter.
- Proof that shifts the argument from your word vs AADE's inference to the certified record.
The burden of proof is on you. The only question is whether you have the proof.
Reporting & risks
Obligations and what can go wrong
Greece's non-dom regimes are attractive, but application deadlines, investment requirements, and worldwide taxation rules create traps for the unprepared.
Worldwide income reporting: Greek tax residents must declare all worldwide income on the annual E1 return, including foreign dividends, interest, rental income, and capital gains. Unlike Spain (Modelo 720), Greece has no separate foreign-asset declaration form — but CRS data is actively cross-referenced against E1 filings. E9 property form: all Greek real estate must be declared and feeds into the ENFIA property tax calculation (EUR 2–16.20/sq.m. depending on zone; supplementary tax above EUR 500,000 total value).
Social security: employees contribute approximately 13.37% (employer: 21.79%, total: 35.16%). Self-employed choose from six insurance categories starting at approximately EUR 238/month, with a monthly cap of EUR 6,500 insurable earnings (rising to EUR 7,762 in 2026). Without an A1 EU coordination certificate or bilateral agreement, dual contributions may apply.
- Deadline
March 31 miss
Applications for all three non-dom regimes (Art. 5A/5B/5C) must be filed by March 31. Miss this date and you wait an entire year, paying standard progressive rates in the meantime.
- Scope
Worldwide taxation trap
Once you are a Greek tax resident — even accidentally through the 183-day rule — all worldwide income is taxable at standard rates unless you are on a non-dom regime. Foreign salaries, rental income, and investment gains are all in scope.
- HNWI
Investment requirement (Art. 5A)
EUR 500,000 must be invested in Greece within 3 years. Failure cancels the regime. The EUR 100,000 annual lump sum must be paid by end of July each year — late payment cancels the benefit for that year.
- Property
ENFIA on all Greek property
Owning Greek real estate triggers ENFIA liability regardless of residency status. Applies even to Golden Visa holders who spend zero days in Greece. All property must be declared on the E9 form or you face undeclared-asset penalties.
- Social
Dual social security
Without an EU coordination certificate (A1 form) or bilateral social security agreement, you may face dual contributions in Greece and your home country. Obtain proper documentation before relocating.
- Golden Visa
Threshold zone confusion
EUR 800K in Athens/Thessaloniki/Mykonos/Santorini; EUR 400K elsewhere; EUR 250K for conversions only. Single property, minimum 120 sq.m. in Zones A and B. Rules changed in September 2024 — verify current thresholds before committing.
Your solution
How ResidenceSafe helps in Greece
Purpose-built tools for residents managing non-dom regimes, Golden Visa obligations, or defending their tax position with AADE.
- Track
183-day smart tracking
Automatic counting across any rolling 12-month window — not just a calendar year. Smart alerts as you approach the threshold that triggers Greek tax residency.
- Certify
Certified evidence for AADE
Blockchain-certified records of your presence. Each check-in is biometrically verified, geolocated, and timestamped with eIDAS 2 compliance.
- Non-dom
Non-dom regime compliance
Document your Greek presence to support Art. 5A/5B/5C applications and renewals. Prove genuine relocation and defend against challenges from your origin country's authority.
- Report
Audit-ready reports
Certified presence reports in Greek, English, French, or Spanish — admissible documentation for AADE audits and DTA tie-breaker disputes.
- Defend
Counter origin-country claims
Moved to Greece from Spain, France, or the UK? Your origin country may challenge your departure. Certified presence records prove you genuinely relocated.
Calendar
Key tax deadlines
Greece's tax year runs January 1 to December 31. All filings are electronic via the myAADE platform.
- Jan 1 ENFIA assessment date — property ownership as of this date determines the annual property tax
- Feb 28 Deadline for separate filing election by spouses
- Mar 31 Non-dom regime applications (Art. 5A, 5B, 5C) — miss this date and you wait a full year
- Mar–Jul 15 Income tax return filing period via myAADE (may be extended by circular)
- End of July Non-dom lump-sum payment due: Art. 5A EUR 100,000 / Art. 5B 7% tax — late payment cancels benefit for that year
- Mar–Oct ENFIA monthly instalments (up to 12 payments, beginning March–April)
FAQ
Frequently asked questions
How does Greece determine tax residency?
Greece uses four independent criteria under Article 4 of Law 4172/2013 (Income Tax Code). You are tax resident if you meet any one: (1) your permanent or principal residence is in Greece, (2) your habitual abode is in Greece, (3) your centre of vital interests is in Greece, or (4) you spend more than 183 days in Greece within any 12-month period. Greek tax residents are taxed on worldwide income.
What is the 7% flat tax regime for retirees?
Under Article 5B of the Income Tax Code, foreign retirees relocating to Greece can pay a flat 7% tax on ALL foreign-source income (pensions, dividends, interest, rental, capital gains) for up to 15 years. Requirements: you must not have been a Greek tax resident for 5 of the previous 6 years, and your pension must come from a country with which Greece has a Double Tax Treaty. No investment is required. Applications must be filed by March 31.
What is the EUR 100,000 lump-sum regime for HNWIs?
Under Article 5A, high-net-worth individuals relocating to Greece can pay a fixed EUR 100,000 per year on ALL foreign-source income, regardless of amount, for up to 15 years. Requirements: you must not have been a Greek tax resident for 7 of the previous 8 years, and you must invest at least EUR 500,000 in the Greek economy within 3 years (options include real estate, bank deposits, corporate shares, investment funds, or government bonds). Family members can be added for EUR 20,000 each per year.
What is the 50% tax exemption for relocating workers?
Under Article 5C, employees and self-employed individuals relocating to Greece receive a 50% exemption on income tax for 7 consecutive tax years. Requirements: you must not have been a Greek tax resident for 5 of the previous 6 years, you must transfer from an EU/EEA country or a country with a DTT, and you must work for a Greek entity or start a business in Greece. Since July 2025 (Law 5246/2025), the previous requirement to create new job positions has been abolished.
Does the Golden Visa make me a Greek tax resident?
No. The Golden Visa is an immigration permit, not a tax status. Tax residency is determined separately under Article 4 criteria (183-day rule, centre of vital interests, etc.). If you hold a Golden Visa but spend fewer than 183 days in Greece and your centre of vital interests is elsewhere, you remain a non-resident taxed only on Greek-source income. There is no minimum stay requirement for the Golden Visa itself.
Does Greece have an exit tax for individuals?
No. Greece does NOT impose an exit tax on unrealised capital gains for individuals transferring their tax residence abroad. The ATAD-transposed exit tax (Article 66A ITC) applies only to legal persons and entities, not individuals. If you leave Greece during a non-dom regime period (Art. 5A or 5B), the regime simply ends with no penalty or clawback of benefits already received.
Sources. Based on official sources as of February 2026: Independent Authority for Public Revenue (AADE), Ministry of Foreign Affairs, Enterprise Greece — Golden Visa Program, TaxHeaven.gr — Law 4172/2013 Art. 5A/5B/5C.
Disclaimer. This guide is for general information only. Tax laws, visa requirements, residency rules, Golden Visa thresholds, and non-dom regime conditions in Greece change frequently. Law 5246/2025 introduced significant reforms including revised tax brackets and simplified Art. 5C requirements. This content does not constitute legal, tax, or immigration advice — always consult a qualified professional for your specific situation.
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Non-dom regimes require genuine relocation. Build your certified presence record from day one — you can't go back and fill in the days you've already missed.
Learn more: the 183-day rule · digital nomads · expats · all country guides