You sold the flat, renewed the lease in Thessaloniki, and told the tax office back home that you were leaving. But are you a tax resident in Greece? The answer matters more than any rate, because it decides which country taxes which income. Tax residency in Greece follows a two-part test, and one half of it surprises people: the 183 days are counted over any 12 months, not over the calendar year.
When are you a tax resident in Greece?
You are a Greek tax resident if you meet either of these conditions:
- your main home, your habitual stay or the centre of your vital interests is in Greece; or
- you spend more than 183 days in Greece over any period of 12 months. If you cross this line, you are resident from your very first day here.
The 12 months can start at any date, so there is no safe calendar. Purely tourist, medical or similar private stays are an exception if they do not exceed 365 days. If you are unsure, ask a tax adviser rather than counting on the forum answer.
Becoming resident in Greece has consequences in your home country as well, since it may stop being your country of residence. A double taxation treaty between Greece and your country decides who taxes your pension or salary. The AADE publishes the forms used to claim a treaty. Depending on the treaty, a public pension may stay taxable only in the country that pays it, so check yours carefully.
What does tax residency in Greece mean for your worldwide income?
Greek residents are taxed on worldwide income. Foreign income must be declared even if it is exempt or has already been taxed abroad. The next step is a tax number: see the AFM guide.
What are the rates for tax residents in Greece in 2026?
Since tax year 2026 (law 5246/2025), salaries, pensions and business profits share one scale:
| Annual taxable income | General rate | 1 child | 2 children | 3 children |
|---|---|---|---|---|
| up to €10,000 | 9% | 9% | 9% | 9% |
| €10,000 to €20,000 | 20% | 18% | 16% | 9% |
| €20,000 to €30,000 | 26% | 24% | 22% | 20% |
| €30,000 to €40,000 | 34% | 34% | 34% | 34% |
| €40,000 to €60,000 | 39% | 39% | 39% | 39% |
| above €60,000 | 44% | 44% | 44% | 44% |
Families with four or more dependent children pay 0% up to €20,000. For young people, the share up to €20,000 is taxed at 0% to age 25 and 9% from 26 to 30.
There is also a tax reduction for employees and pensioners, €777 for a taxpayer with no children, higher for families and decreasing above €12,000 of income. It does not apply to business profits.
Other income is taxed separately: rental income at 15% up to €12,000, 25% to €24,000, 35% to €36,000 and 45% above. The AADE's English page gives dividends at 5%, interest at 15%, royalties at 20% and capital gains on securities at 15%, which should be reconfirmed for 2026.
What is the deemed-income rule?
If the income deemed from your lifestyle, based on your home, car or boat, is higher than what you declare, tax is calculated on the deemed income. Law 5246/2025 lowered the amounts from tax year 2025. This is why a big house and a large car can raise your tax even if your declared income is low. The new-resident regimes can exempt you from it, as we explain in working in Greece.
How do you file your return?
Every year, online, on myAADE, with the E1 form. Married couples file jointly, though each pays tax on their own income. Separate returns apply if one spouse chooses them by a declaration before 28 February of the filing year; the choice is irrevocable for the first year and then renews each year unless revoked before 28 February. The tax is paid in instalments. Opening and closing dates are published by the AADE each year.
If you buy a home, the E9 property declaration is due in the year after the purchase; it is created automatically when the notary files the deed on myPROPERTY, and you check it on myAADE. ENFIA, the yearly property tax, is then calculated and collected in instalments. See buying property in Greece.
Are there special regimes for new residents?
Yes, three of them, in articles 5A, 5B and 5C of the income tax code. The one that matters most for retirees is 5B (7% on foreign income for 15 years). Salaried and self-employed newcomers can look at 5C (half of Greek-source earnings exempt for seven years). Wealthy investors have 5A. Each has deadlines. Read Greece's 7% tax for pensioners and working in Greece.
Do Swiss and British residents follow the same rules?
The residence test is the same. For the special regimes, Greece requires an agreement on administrative cooperation in tax matters. Switzerland, the UK and Greece are all parties to the OECD multilateral convention, and the two countries have a tax treaty with Greece, so the condition appears to be met, but the AADE records it in its decision.
What are the common mistakes?
- Counting 183 days in a calendar year. It is any 12 months.
- Forgetting foreign income. Residents declare everything.
- Ignoring the deemed-income rule.
- Missing a deadline for a special regime. See the article above.
- Not telling your home tax office. Residence changes have effects in both countries.
Add the tax picture to your cost of living in Greece before deciding.
What does tax residency in Greece mean for property and investments?
Property owners pay the yearly ENFIA whether or not they are resident, and file the E9 declaration after a purchase. Rental income of a resident is taxed on its own scale, from 15% to 45%. The AADE's English page gives dividends at 5%, interest at 15%, royalties at 20% and securities gains at 15%, to be reconfirmed for 2026. Tax residency in Greece means you declare all of these, Greek and foreign, on your return, even when a treaty or an exemption means you pay nothing. See buying property in Greece.
What should you do in your first year of tax residency in Greece?
- Get your AFM and codes, and register your Greek address with the tax authority.
- Decide on any special regime before the deadline: 31 October for 5B, 30 September for 5A, and a rule linked to 2 July for choosing the year.
- Check the treaty between Greece and your country for your pension, salary and dividends.
- Keep a record of your days in Greece, since the 183-day test runs over any 12 months.
- Tell the tax office in your home country that you have moved, and ask what you must still declare there.
- Consider a Greek accountant for the first return, especially if you have income from several countries.
The first return is the one with the most surprises. Before you decide on a regime or file that first return, have a tax adviser or an accountant in Greece confirm your situation.