Tax residency
When Greece taxes you
A visa lets you stay. It does not decide who taxes you. In Greece that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Resident if present more than 183 cumulative days in a 12-month period (residency then applies retroactively from day one), OR if Greece is the centre of vital interests Special regimes: 7% flat tax on foreign pensions (Art. 5B); EUR 100,000/year lump sum for HNWIs (Art. 5A); 50% exemption on Greek employment/self-employment income for up to 7 years for inbound professionals (Art. 5C).
How your income is taxed
Progressive income tax 9% to a 44% top rate (top rate on income over EUR 40,000); mid-brackets cut by 2 points from Jan 2026 under Law 5246/2025
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Greece, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Greece included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.