Greece tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Greece triggers residency at 183 days OR a permanent home. The 'non-dom regime' (€100K flat tax/year for HNW migrants) and the 50% income reduction for inbound professionals (max 7 years) make Greece increasingly attractive for high earners.
- €100,000 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 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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 – dec 31).