Greek Tax Residency Guide 2026: Rules for Expats & Digital Nomads

Last updated: March 2026 | Source: AADE (Greek Tax Authority)

Understanding Greek tax residency is crucial for anyone relocating to Greece. This guide explains the rules, rates, and implications for expats, digital nomads, and Golden Visa holders.

Who is Considered a Greek Tax Resident?

You are considered a Greek tax resident if you meet ANY of the following criteria:

The 183-Day Rule

You spend more than 183 days (cumulative, not consecutive) in Greece during a calendar year (January 1 – December 31).

Days are counted from your date of arrival
Temporary absences (vacations, business trips) don’t reset the count
Both Greek citizens and foreigners are subject to this rule

Permanent Home Test

You maintain a permanent home in Greece that you habitually use, even if you spend fewer than 183 days in the country.

Center of Vital Interests

Your primary economic and social ties are in Greece, including:

Family residence in Greece
Primary employment or business activities in Greece
Most assets located in Greece

Source: Independent Authority for Public Revenue (AADE)

Greek Tax Rates 2026

Personal Income Tax (Progressive Scale)

Taxable Income (€)	Tax Rate	Tax Amount
Up to €10,000	9%	€900
€10,001 – €20,000	22%	€2,200
€20,001 – €30,000	28%	€2,800
€30,001 – €40,000	36%	€3,600
Over €40,000	44%	44% on excess

Example Calculation

For €35,000 annual income:

First €10,000 @ 9% = €900
Next €10,000 @ 22% = €2,200
Next €10,000 @ 28% = €2,800
Remaining €5,000 @ 36% = €1,800
Total tax: €7,700 (effective rate: 22%)

Solidarity Contribution (Additional Tax)

In addition to income tax, residents pay a solidarity contribution:

Income (€)	Rate
Up to €20,000	0%
€20,001 – €30,000	2.2%
€30,001 – €40,000	5%
€40,001 – €65,000	6.5%
€65,001 – €220,000	7.8%
Over €220,000	9%

Tax Regimes for Expats

1. Standard Tax Regime

Default regime for all tax residents. Worldwide income is taxed in Greece.

2. Non-Dom Tax Regime (Alternative for High Net Worth)

Greece previously offered a non-dom regime with a flat €100,000 annual tax. Note: This regime was suspended/modified in recent years. Check current status with a tax professional.

3. Digital Nomad Visa Holders

Important: Holding a Digital Nomad Visa does NOT automatically make you a tax resident.

If you stay < 183 days: Generally NOT a tax resident
If you stay > 183 days: Become tax resident
Some digital nomads structure their stay to remain under 183 days

4. Golden Visa Holders

Golden Visa holders are NOT automatically tax residents. Many maintain the visa while living elsewhere and visiting Greece minimally (once every 5 years to maintain the permit).

Double Taxation Treaties

Greece has double taxation treaties with 57+ countries to prevent paying tax on the same income twice.

How It Works

If you’re a tax resident of Greece but earn income from a treaty country:

You may pay tax in the source country first
Greece provides a tax credit for taxes paid abroad
You pay the difference (if Greek tax is higher)

Major Treaty Countries

🇫🇷 France
🇩🇪 Germany
🇬🇧 United Kingdom
🇺🇸 United States
🇨🇦 Canada
🇦🇺 Australia
🇨🇭 Switzerland
And 50+ more

Full list: AADE website

Tax Identification Number (AFM)

All tax residents and anyone conducting financial transactions in Greece needs an AFM (ΑΦΜ) – Tax Identification Number.

How to Get an AFM

Visit your local DOY (Tax Office) in Greece
Bring your passport/residence permit
Complete form M1 (Declaration of Commencement of Activity)
Receive your AFM immediately (usually)

AFM Format

9 digits (e.g., 123456789)

Filing Taxes in Greece

Deadlines

Income Tax Return (E1 Form): Typically due by end of June for previous year
ENFIA (Property Tax): Paid in annual installments
VAT Returns: Quarterly (if applicable)

Required Forms

E1: Annual income tax return
E2: Rental income declaration
E3: Business income (if self-employed)
ENFIA: Property tax declaration

How to File

All tax returns are filed electronically through Taxisnet (AADE’s online portal):

Register at aade.gr
Receive Taxisnet codes (username/password)
File returns online

Property Taxes (ENFIA)

Property owners in Greece pay annual property tax called ENFIA.

ENFIA Calculation

Based on:

Property location
Size (square meters)
Age of building
Objective value (government-assessed)

Typical ENFIA Rates

Athens apartment (80m²): €200-€500/year
Island property: Varies significantly
Luxury properties: Higher rates apply

VAT (ΦΠΑ) in Greece

Standard VAT Rate: 24%

Reduced Rates

13%: Food, water, energy, hotel accommodation
6%: Books, newspapers, pharmaceuticals, theater tickets

VAT Registration Threshold

€10,000 annual turnover (EU-wide threshold for distance selling)

Special Considerations

Pension Income

Foreign pensions may be taxable in Greece depending on:

Double taxation treaty provisions
Type of pension (government vs. private)
Your tax residency status

Investment Income

Dividends: 5% withholding tax
Interest: 15% withholding tax
Capital gains: 15% on real estate, varies for securities

Inheritance Tax

Relationship	Tax-Free Allowance	Tax Rate
Spouse/Children/Parents	€400,000	1-10%
Siblings	€200,000	1-10%
Other relatives	€100,000	1-10%
Non-relatives	€15,000	1-40%

Tax Planning Tips for Expats

Before Moving to Greece

✅ Consult a Greek tax advisor
✅ Review double taxation treaty with your home country
✅ Plan your arrival date (affects 183-day calculation)
✅ Gather documentation of foreign income/assets
✅ Consider timing of asset sales (before vs. after becoming resident)

After Becoming Tax Resident

✅ Obtain AFM and Taxisnet codes immediately
✅ Keep detailed records of worldwide income
✅ File annual tax returns on time (penalties apply)
✅ Declare foreign bank accounts if required
✅ Review tax situation annually with advisor

Common Mistakes to Avoid

❌ Not filing because income is foreign: Greek tax residents must declare worldwide income
❌ Missing deadlines: Penalties range from 100-2,500€+
❌ Not registering foreign assets: Required for certain accounts/properties
❌ Assuming Digital Nomad Visa = no tax: 183-day rule still applies
❌ Not keeping receipts: Some expenses are deductible

When to Consult a Tax Professional

We recommend professional advice if you:

Have complex income sources (business, investments, rentals)
Are considering the non-dom regime
Have significant assets in multiple countries
Are planning large transactions (property purchase, business sale)
Have questions about treaty applications

Official Resources

AADE (Greek Tax Authority) – Official tax portal
gov.gr – Greek government services
EU Taxation Portal

Need Help with Greek Taxes?

OptimaStay works with trusted Greek tax professionals who specialize in expat taxation:

Tax residency planning
AFM and Taxisnet registration
Annual tax return preparation
Double taxation treaty advice
Property tax (ENFIA) calculations
Ongoing tax compliance

Book a consultation with our tax partners

Disclaimer: This guide is for informational purposes only and does not constitute tax advice. Greek tax laws can change. Always consult with a qualified Greek tax professional for your specific situation.