Tax Residency Rules in Greece for Expats

Understanding your tax residency status in Greece is crucial to comply with local tax laws and optimize your tax planning. This guide explains how Greece determines tax residency and what it means for expats.


🏠 Who Is Considered a Tax Resident?

  • You are a tax resident if you stay in Greece for more than 183 days (continuous or cumulative) within a calendar year.

  • You maintain your permanent home in Greece and center your vital interests (family, economic activities) there.


📋 Criteria for Tax Residency

  • Length of stay: 183 days or more

  • Permanent home availability

  • Location of family and social ties

  • Economic interests and employment

  • Registration with tax authorities


💡 Implications of Being a Tax Resident

  • Worldwide income is taxable in Greece

  • Must file annual income tax returns

  • Subject to social security contributions if employed or self-employed

  • Eligible for certain tax exemptions and deductions


🛂 Non-Resident Tax Status

  • Taxed only on income sourced within Greece

  • No obligation to report worldwide income

  • Generally no social security contributions unless working locally


💰 Special Tax Regimes

  • Non-Dom Tax Regime: Reduced tax rate for high-net-worth individuals relocating to Greece

  • Digital Nomad Tax Incentives: Potential tax benefits for remote workers residing in Greece


🤝 How Borderless Lawyers Can Help

✅ Determine your tax residency status accurately
✅ Advise on filing obligations and deadlines
✅ Guide tax-efficient structuring of income and investments
✅ Assist with social security registrations
✅ Represent clients in tax disputes and audits


📌 Pro Tip

Keep thorough records of your travel dates and residency documents to support your tax status if questioned by authorities.


🧾 Stay Compliant and Optimize Your Taxes in Greece

Borderless Lawyers ensures you understand and meet your tax obligations while leveraging available benefits to maximize your financial wellbeing.

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