Greece · tax residency · 2026
How many days make you tax resident in Greece?
183 days More than 183 days cumulatively during any twelve-month period; residence then applies from the first day of presence in Greece makes you tax resident in Greece — but the day count is only the test people know about.
Next step
How we know
Figures are as Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE / Independent Authority for Public Revenue) publishes them at aade.gr, checked 18 August 2026.
- Day threshold
- 183 days More than 183 days cumulatively during any twelve-month period; residence then applies from the first day of presence in Greece
- Tax year
- 1 January – 31 December
- Other tests
- Under article 4 of the Income Tax Code (Law 4172/2013) an individual is a Greek tax resident if they have their permanent or principal residence, their habitual abode, or the centre of their vital interests (personal and economic relations) in Greece; or if they are a consular, diplomatic or similar public official of Greek nationality serving abroad.
- Worldwide income
- Yes — residents are taxed on worldwide income
- Special regimes
- Greece operates several inbound regimes under the Income Tax Code: art. 5A (alternative taxation of foreign-source income for high-net-worth individuals transferring their tax residence), art. 5B (foreign pensioners) and art. 5C (inbound employees and self-employed). The rates, lump sums and durations were not verified against an AADE page in this run and are therefore not stated here.
- Authority
- Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE / Independent Authority for Public Revenue)
- Official page
- aade.gr
- Checked
- 18 August 2026
Sources are listed further down the page.
How the counting works
Important carve-out published by AADE: the 183-day criterion does not apply to people who are in Greece exclusively for tourist, medical, therapeutic or similar private reasons where the stay does not exceed 365 days, including short periods of stay abroad. Once the 183 days are exceeded, residence is backdated to the first day of presence. AADE notes the criteria follow the OECD Model Convention and are subject to treaty tie-breakers. AADE's site blocked direct retrieval; both pages were read through a rendering proxy, but the URLs cited are the authority's own. The calendar tax year was not stated on the page and rests on art. 8 of the Income Tax Code.
Why the day count is the part you can control
Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Greece to work remotely, the Greece digital nomad visa page covers the permission side.
Sources
Questions people ask about Greece tax residency
How many days can you spend in Greece before becoming tax resident?
183 days More than 183 days cumulatively during any twelve-month period; residence then applies from the first day of presence in Greece makes you tax resident in Greece, and residents are taxed on worldwide income. Days are not the only route in: Under article 4 of the Income Tax Code (Law 4172/2013) an individual is a Greek tax resident if they have their permanent or principal residence, their habitual abode, or the centre of their vital interests (personal and economic relations) in Greece; or if they are a consular, diplomatic or similar public official of Greek nationality serving abroad. Checked 18 August 2026 against aade.gr.
When is Greece's tax year?
1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, More than 183 days cumulatively during any twelve-month period; residence then applies from the first day of presence in Greece.
Are residents of Greece taxed on worldwide income?
Yes — once you are tax resident in Greece, worldwide income falls in scope, subject to double-tax treaties. Greece operates several inbound regimes under the Income Tax Code: art. 5A (alternative taxation of foreign-source income for high-net-worth individuals transferring their tax residence), art. 5B (foreign pensioners) and art. 5C (inbound employees and self-employed). The rates, lump sums and durations were not verified against an AADE page in this run and are therefore not stated here.
Is there a special tax regime for people moving to Greece?
Greece operates several inbound regimes under the Income Tax Code: art. 5A (alternative taxation of foreign-source income for high-net-worth individuals transferring their tax residence), art. 5B (foreign pensioners) and art. 5C (inbound employees and self-employed). The rates, lump sums and durations were not verified against an AADE page in this run and are therefore not stated here. Conditions and time limits apply; the official page below is the place to check them.
How does Stretch count tax days for Greece?
Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.
Tax days elsewhere
- United States 183d
- Canada 183d
- Mexico tests
- Brazil 183d
- Costa Rica 183d
- Panama 183d
- Guatemala 183d
- Dominican Republic 182d
- All countries →
Greece, the rest of it
Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.