Yes — if you live, work, or earn income in Greece, you are generally required to file and pay taxes, even as a foreigner. Whether you are a resident or non-resident, Greece taxes certain types of income and requires all individuals with a Greek AFM (tax number) to comply with annual tax obligations.
🏠 Tax Residency Rules
You are considered tax resident in Greece if you meet any of the following:
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You spend more than 183 days in Greece per year
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Your center of vital interests (family, property, work) is in Greece
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You formally declare tax residency with the Greek tax office (DOY)
📝 Non-residents are taxed only on Greek-sourced income. Residents are taxed on worldwide income.
🧾 How to File Taxes in Greece
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Get your AFM (Greek tax ID)
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Appoint a Greek accountant (strongly recommended)
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Register for TaxisNet online portal access
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Collect your income documents, rental contracts, or invoices
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File Form E1 for personal income, or E3 if you’re a freelancer
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Submit declaration by July 31 each year (subject to change)
💶 Greek Income Tax Rates (2025)
| Taxable Income (EUR) | Tax Rate |
|---|---|
| Up to €10,000 | 9% |
| €10,001 – €20,000 | 22% |
| €20,001 – €30,000 | 28% |
| €30,001 – €40,000 | 36% |
| Over €40,000 | 44% |
💡 Plus: Solidarity contributions, social security, and local taxes may apply.
🌍 Double Tax Treaties
Greece has tax treaties with many countries to avoid double taxation. These treaties often allow:
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Credit for foreign taxes paid
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Tax exemptions for certain pensions or investments
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Residency tie-breaker rules for dual-residents
⚠️ Important: You must submit proper documentation and forms to claim treaty benefits.
🏢 Self-Employed or Freelancer Taxes
Freelancers and sole traders must:
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Declare income via E3 form
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Pay monthly EFKA contributions
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Issue legal invoices (timologio)
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Charge and remit VAT (24%), if applicable
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Prepay next year’s tax (100%) based on this year’s income
🏘️ Property & Rental Income
If you own real estate in Greece:
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Rental income must be declared
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Income is taxed at 15–45%, depending on amount
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You may also pay ENFIA property tax annually
💡 Tips for Staying Compliant
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Keep proof of residency status and income sources
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Use a qualified Greek accountant for filings
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Save tax payment receipts for 5+ years
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Ensure VAT and social contributions are submitted properly
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Track your days in Greece to confirm tax residency status
⚖️ How Borderless Lawyers Can Help
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Determine if you’re tax resident under Greek law
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Connect you with registered tax advisors
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Assist with AFM registration, VAT setup, and invoicing
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File personal and business taxes accurately
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Ensure you’re protected under tax treaties
📞 Need Help Paying Taxes in Greece?
Greek tax law can be complex — but we make it simple.
💬 Contact Borderless Lawyers today for full tax support, from AFM to annual returns.
✉️ Stay legal. Stay protected. Let us handle your taxes in Greece.