FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Greece decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Residence, usual abode or centre of vital interests
Under Article 4 of the Income Tax Code (Law 4172/2013), an individual is tax resident in Greece if they maintain a permanent or principal residence, a usual abode, or a centre of vital interests in Greece, meaning personal, financial or social relations. This test stands on its own and does not depend on a day count.
Continuous presence of more than 183 days
An individual who is continuously present in Greece for a period exceeding 183 days, including short periods abroad, is treated as tax resident from their first day of presence in Greece. This does not apply to people present only for tourism, medical treatment or similar private purposes whose presence does not exceed 365 days, including short periods abroad. The day-count rule does not replace the ties test in GR-RES-01.
Greek officials serving abroad
Consular, diplomatic or similar public officials, and public servants with Greek nationality who serve abroad, are treated as Greek tax residents.
Arriving, leaving and part years
Under GR-RES-02, residence based on presence of more than 183 days starts from the first day of presence in Greece. The sources checked do not set out departure rules; check the current AADE guidance.
Social security
Greece applies the EU rules on social security coordination: a person is generally covered by one country's system at a time, and a PD A1 form can show continued home-country cover during a temporary posting. Check national contribution rules with the Greek social security authorities.
Living base
EU citizens can stay in Greece for up to three months without registering and may need to register for longer stays; after five years of continuous lawful residence they acquire the right of permanent residence. Non-EU nationals generally need a national visa or residence permit, handled by the Ministry of Migration and Asylum. A permit or registration does not by itself decide tax residence; the tests above do.
How visas, permits and tax residence differ
Citizenship
Greek citizenship is acquired mainly by descent or by naturalization after a period of lawful residence, with other routes set by national law. This record has not verified the current residence period or the position on dual citizenship; check the competent Greek authority's current guidance.
Questions to take to a professional
- Where is my permanent or principal residence, usual abode or centre of vital interests for Greek purposes, and what evidence supports it?
- Has my presence in Greece been continuous for more than 183 days, and from which date would residence start?
- Does the exception for tourism, medical or similar private stays apply to my presence in Greece?
- Does any special regime for people who transfer tax residence to Greece apply to me, and what conditions does current AADE guidance set?
- Does another country also treat me as tax resident, and how does the tax treaty decide my residence?
- What happens to my Greek residence status in the year I leave Greece?
Official authorities
Sources
- Greece - Information on residency for tax purposes (OECD AEOI portal)Official guidance
- Income taxes abroad - Your EuropeOfficial guidance
- Double taxation - Your EuropeOfficial guidance
- Social security cover when you live or work in another EU country - Your EuropeOfficial guidance
- Residence rights when living abroad in the EU - Your EuropeOfficial guidance
Other countries in Europe
- Countries covered
- Greece
- Sources
- 5 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026