If you’re living in Greece — even part of the year — it’s essential to understand when you become a tax resident and what that means.
Being a Greek tax resident may require you to:
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Declare your worldwide income
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File annual tax returns
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Register for Taxisnet, AFM, and possibly AMKA
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Pay taxes in Greece, even on foreign income
In this guide, we explain the Greek tax residency rules, how the 183-day rule works, common exceptions, and how Borderless Lawyers helps clients avoid costly tax mistakes.
📍 What Is Tax Residency in Greece?
Greece defines a tax resident as someone who:
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Spends more than 183 days in Greece during a calendar year
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OR has their “center of vital interests” in Greece
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OR applies for Greek tax residency voluntarily under special programs (e.g., Non-Dom regime)
Once you’re considered a tax resident, you’re liable for tax on your global income — not just what you earn in Greece.
📆 The 183-Day Rule (Standard Residency Test)
The most common tax residency test is based on physical presence:
If you spend more than 183 days in Greece — continuously or not — you are presumed to be a Greek tax resident.
This includes:
✅ Tourist stays
✅ Stays on residence permits (FIP, Nomad, Golden Visa, etc.)
✅ Time spent even without employment
✅ Short trips abroad that interrupt the stay do not reset the clock
⚖️ Center of Vital Interests Test
Even if you spend less than 183 days, you may still be considered tax resident if:
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Your spouse and children live in Greece
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You own or rent a main home in Greece
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Your economic ties (employment, business, investments) are centered in Greece
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You are registered with Greek tax authorities (AFM, Taxisnet)
This is a subjective test used when physical presence isn’t conclusive.
✅ We help clients avoid unintended tax residency by reviewing their situation in advance.
🧑💼 Examples: When You Become Tax Resident
| Situation | Tax Residency Status |
|---|---|
| You live in Greece 200+ days on a Digital Nomad visa | ✅ Tax resident |
| You buy property but visit only 2 months/year | ❌ Not resident (unless center of interests) |
| Your spouse and child live in Greece, but you work abroad | ✅ Likely resident |
| You live in Greece 5 months and another EU country 7 months | 🟡 Depends on DTT rules (tie-breaker test) |
🌍 What Happens If You Become Greek Tax Resident?
You must:
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File a Greek tax return each year (even if no income from Greece)
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Declare your global income — employment, rent, dividends, crypto, etc.
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Possibly pay social security contributions if you work locally
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Submit declarations of foreign bank accounts or assets (Form E1 & E3)
Failure to comply can result in penalties, interest, and audits.
🧾 Required Tax Registrations
Once you are (or plan to be) a tax resident, you must:
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Obtain an AFM (Greek tax number)
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Register for Taxisnet (online portal to file returns)
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Possibly register for AMKA and EFKA (if employed/self-employed)
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Appoint a Greek tax representative (if needed)
🧑💼 Borderless Lawyers handles all registrations and tax filings on your behalf.
🌐 What If You’re Also Tax Resident Elsewhere?
If your home country has a Double Tax Treaty (DTT) with Greece, you can avoid double taxation using the treaty’s tie-breaker rules, which consider:
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Where your permanent home is
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Where your personal and economic ties are closer
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Where you habitually reside
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Nationality
💡 Borderless Lawyers provides treaty-based tax residency analysis and applies DTT protections for clients worldwide.
🇬🇷 Greek Non-Dom Tax Residency Options
If you want to become Greek tax resident but avoid normal tax rates, Greece offers special tax regimes:
| Program | For Whom | Benefits |
|---|---|---|
| Non-Dom Regime | Wealthy individuals | Flat €100K tax on global income |
| Pensioners Regime | Foreign retirees | 7% tax on foreign pensions |
| Foreign Employees Regime | New tax residents | 50% income exemption (5 years) |
These programs require formal applications and strict documentation — we help clients qualify and apply.
🧠 Common Mistakes to Avoid
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❌ Assuming you’re not tax resident just because you didn’t “move”
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❌ Forgetting to file returns when no income was earned in Greece
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❌ Not declaring overseas property or bank accounts
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❌ Becoming resident accidentally by overstaying tourist or digital nomad visa
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❌ Not claiming tax relief under a DTT
✅ We conduct tax residency risk assessments for clients unsure of their status.
🛂 Do You Need to Apply for Tax Residency?
You don’t need to “apply” to become a Greek tax resident under the 183-day rule — it happens automatically by law.
But if you want to:
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Claim special tax regimes
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Change your tax residency formally from another country
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Avoid audits by making your status official
…then you must submit a formal declaration at the Greek tax office.
💼 How Borderless Lawyers Helps
We provide full legal and tax residency services:
✅ Residency risk evaluations (free for existing clients)
✅ Greek AFM + Taxisnet registration
✅ Tax representative assignment
✅ Income declaration and filings
✅ Non-dom and pension regime applications
✅ Treaty compliance and double-tax relief planning
We ensure you stay compliant, optimized, and stress-free.
❓ FAQ – Greek Tax Residency
Q: If I spend more than 183 days in Greece, am I automatically tax resident?
A: Yes — even without a formal declaration, tax residency begins by law.
Q: Can I be tax resident in two countries?
A: Yes — but only one country will have primary taxing rights under a double taxation treaty.
Q: I’m on a Golden Visa. Do I become tax resident?
A: Not unless you spend 183+ days/year or have vital interests centered in Greece.
🇬🇷 Don’t Let Tax Residency Catch You Off Guard
Greece’s tax residency rules are strict — but manageable with the right legal support. Whether you’re living here part-time or full-time, make sure you understand your obligations.
👉 Contact Borderless Lawyers today to review your situation and get tax-compliant in Greece — with zero stress.