GR

Greece tax residency rules

Threshold: 183 days ยท Day Count ยท Calendar year (Jan 1 โ€“ Dec 31)

Greece triggers residency at 183 days OR a permanent home. The 'non-dom regime' (โ‚ฌ100K flat tax/year for HNW migrants) and the 50% income reduction for inbound professionals (max 7 years) make Greece increasingly attractive for high earners.

  • โ‚ฌ100,000 annual flat-tax non-dom regime for HNW migrants.
  • Inbound professional regime: 50% reduction in taxable Greek-source income, up to 7 years.

Rules tracked by Tax Days

  • 183-Day Rule

    Type
    Day Count
    Threshold
    183 days
    Period
    Calendar year (Jan 1 โ€“ Dec 31)

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

Questions

Greece tax residency, FAQ

How many days can I spend in Greece before becoming a tax resident?

Generally, spending more than 183 days in Greece during a calendar year can make you a tax resident.

How does Greece count a day of presence?

Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.

What tax year does Greece use?

Greece measures residency over calendar year (jan 1 โ€“ dec 31).

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