Greece – Taxation

How does the tax system in Greece work?

Greece operates an entirely centralised tax framework — unlike countries such as Switzerland or the United States, there are no regional or municipal layers of income tax to contend with. The rules governing income taxation for both individuals and legal entities are set out in Law 4172/2013, commonly known as the Income Tax Code (ITC). The AADE — referred to in English as the IAPR — is responsible for collection, enforcement, and taxpayer support across the whole country. Official guidance and resources are available at aade.gr.

In contrast to the UK’s PAYE system — under which most employees have the correct tax deducted automatically and are not required to file a return — every Greek tax resident must submit an annual declaration, even when an employer has withheld tax at source throughout the year. Employees generally have their contributions deducted by their employer, while freelancers are responsible for calculating and making advance tax payments in instalments.

Tax residency is the concept around which all obligations revolve. Any person present in Greece for a cumulative period of more than 183 days within any twelve-month period is deemed a Greek tax resident from the first day of their presence. This rule does not apply to those who are in Greece solely for touristic, medical, therapeutic, or similarly private purposes, provided their stay does not exceed 365 days including brief absences abroad.

Physical presence alone, however, does not determine residency. The location of an individual’s “vital interests” is equally important. The AADE has issued guidance clarifying that factors such as permanent home, habitual residence, and the overall web of personal and economic ties to Greece are all weighed in making this assessment. Consequently, a person whose household, family, or main business activities are based in Greece may be considered a tax resident even if they have not crossed the 183-day threshold.

Once tax residency is established, the scope of liability is extensive. Greek tax residents are subject to tax on income arising both in Greece and abroad. Non-residents, by contrast, are only taxed on income with a Greek source. This worldwide basis of taxation parallels approaches taken in countries like France and Germany, though the specific rules and available reliefs differ. For the most current and authoritative information, consult the AADE website or the Ministry of Finance tax guide.

Does Greece have double taxation agreements, and how do they affect expats?

Greece maintains a broad treaty network comprising around 58 Double Taxation Avoidance Agreements (DTAAs), designed to shield residents and investors from being taxed on the same income in two countries. These treaties take precedence over domestic legislation where they are applicable, making them an essential planning tool for anyone drawing income from more than one jurisdiction.

Greece has concluded double taxation avoidance agreements with countries including Albania, Armenia, Austria, Azerbaijan, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Hungary, Iceland, India, Ireland, Israel, Italy, Korea, Kuwait, Latvia, Lithuania, Luxembourg, Malta, Mexico, Moldova, Morocco, Netherlands, Norway, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Serbia, Slovakia, Slovenia, South Africa, Spain, Sweden, Switzerland, Tunisia, Turkey, the United Kingdom, Ukraine, the United States, and Uzbekistan. The complete and up-to-date collection of treaty texts is published on the AADE international tax page.

At their core, these agreements work by allowing tax paid in one contracting state to be offset against the tax owed in the other, eliminating the risk of double taxation. They also commonly provide for exemptions or reduced withholding rates on specific categories of cross-border income, including dividends, interest, royalties, and capital gains arising from transactions between residents of the two treaty partners.

In practice, a Greek tax resident receiving income from a treaty country may be entitled to claim a credit in Greece for foreign tax already paid, or the income concerned may be partially or entirely exempt depending on what the specific treaty provides. Treaty provisions override conflicting domestic Greek law. However, the credit that can be claimed is subject to a ceiling: it cannot exceed the portion of Greek income tax that would have been attributable to that income had it been earned in Greece — meaning foreign tax paid cannot exceed the Greek tax that would otherwise be due on the same amount.

Accessing treaty benefits generally requires obtaining a Tax Residence Certificate. Since May 2023, both individuals and legal entities with fiscal residence in Greece can obtain this certificate exclusively through the myAADE digital platform at myAADE.gov.gr. If you are resident in another country and receive income from a Greek source, you can apply for the relevant treaty relief using the dedicated application forms available on the AADE forms page.

What taxes do expats need to pay in Greece?

Personal income tax in Greece is levied at progressive rates between 9% and 44% and covers income from employment, dividends, interest, and rental receipts (as of 2025). The bands are applied to net taxable income after deducting social security contributions and allowable expenses. The following is an overview of the principal taxes an expat resident is likely to encounter.

Income tax on employment and business income

The tax scale applicable to employment earnings, pensions, and trading profits begins at 9% on the first €10,000 of income, rising progressively through the brackets to a top rate of 44% on income above a certain level (as of 2025). Under Law 5246/2025, modified scales apply according to the number of dependent children and the taxpayer’s age — for instance, for individuals under the age of 30. A tax-free threshold of up to €8,636 may be available to employed and self-employed individuals, subject to the condition that at least 50% of their income passes through declared electronic transactions.

Dividends, interest, and royalties

Dividends are subject to a 5% withholding tax rate (though foreign dividends received by a Greek tax resident may attract a lower rate under an applicable DTA). Interest income is taxed at a flat rate of 15%. Royalties are subject to a 20% withholding tax. These flat rates operate independently of the progressive income tax scale.

Rental income

Income from letting property is taxed on a progressive basis according to total annual rental receipts: 15% on income up to €12,000, 35% on amounts between €12,001 and €35,000, and 45% on anything above €35,000 (applicable to tax years up to and including 2025; the Ministry of Finance has signalled a revised scale for 2026 onwards — consult the Ministry of Finance website for the latest position).

Capital gains tax

The taxation of capital gains arising from the disposal of immovable property in Greece has been suspended until 31 December 2026, meaning property sales are currently free from a capital gains charge — a significant benefit for expats selling Greek real estate. Capital gains on the sale of securities are taxed at 15%, subject to conditions relating to the date of acquisition and the size of the shareholding involved.

Property taxes (ENFIA)

Irrespective of residency, all owners of property in Greece are liable to pay ENFIA, the annual unified property tax. The charge is assessed on every square metre owned, with the principal levy ranging from €2 to €16.20 per m², and a 20% discount applies to insured properties valued at up to €500,000 (as of 2025). Municipal TAP adds a further 0.025–0.035% of the property’s objective value, while a flat 3.09% transfer tax applies to purchases.

Inheritance and gift tax

Greek succession and gift duties are levied on a progressive scale: 1–10% for close relatives and 0–40% for more distant connections, both calculated on the objective value of the asset transferred. Only assets located within Greece fall within scope, leaving overseas property outside the Greek tax net. This is a notably narrower reach than, for example, France’s succession rules, which can capture the worldwide assets of those domiciled in France.

Social security contributions (EFKA)

With effect from 1 January 2025, EFKA contributions are set at 21.79% for employers and 13.37% for employees — a combined rate of 35.16% — and cease to apply on monthly earnings exceeding €7,572. Self-employed individuals are subject to a distinct contribution framework and should verify the current applicable rates with EFKA or a local adviser. Expats relocating from other EU member states may be able to rely on their home-country social security record under EU coordination rules, but this should be confirmed before commencing work.

VAT

The standard VAT rate stands at 24%, with reduced rates of 13% and 6% covering specific goods and services such as basic foodstuffs, hotel stays, and essential medicines. VAT is of primary relevance to business owners and the self-employed who exceed the registration threshold, but also represents a cost-of-living factor for all residents.

Are there any tax breaks or special regimes for expats in Greece?

Greece has introduced several advantageous tax programmes for newcomers, collectively described as non-domiciled tax regimes. Three distinct schemes exist under Articles 5A, 5B, and 5C of the Income Tax Code, each designed for a different category of new resident. These programmes rank among the most competitive in Europe, broadly comparable in structure — though not in detail — to Portugal’s former NHR scheme or Italy’s inbound flat-tax regime.

Article 5A — High-net-worth individuals (Non-Dom flat tax)

Qualifying high-net-worth individuals pay a fixed annual tax of €100,000 on all worldwide foreign-sourced income for a maximum period of 15 years. This covers the full range of foreign-sourced income, including foreign capital gains, as well as gifts and inheritances regardless of their total value. Family members can be brought within the regime at an additional flat tax of €20,000 per person, enabling an entire household to benefit.

Eligibility requires a minimum investment of €500,000 in Greece, proof that the applicant has not been a Greek tax resident for at least seven of the preceding eight years, and submission of the application by 31 March of the relevant tax year.

Article 5B — Foreign retirees (7% flat rate)

Greece extends one of Europe’s most generous tax arrangements to retiring newcomers: a flat 7% income tax rate on all foreign-source income — not limited to pension receipts — for a duration of 15 years. To be eligible, an individual must transfer their tax residence to Greece, must not have been a Greek tax resident in five of the preceding six years, and must be relocating from a country with which Greece has a tax cooperation agreement in place.

Applications must reach the AADE by 31 March of the year in which Greek tax residency is intended to begin. Once granted, the 7% rate applies exclusively to foreign-source income; any income of Greek origin remains chargeable at the standard progressive rates. Crucially, there is no requirement to declare the actual amounts of foreign income under this regime — only the flat tax liability must be settled.

Article 5C — Inbound workers and remote professionals (50% exemption)

Article 5C of the ITC entitles individuals who transfer their tax residence to Greece to a 50% exemption on Greek employment or business income for up to seven years, provided they have not been Greek tax residents in five of the previous six years, are transferring from an EU/EEA country or a country with which Greece has a tax treaty, are providing services in Greece through employment or as a sole trader, and commit to remaining in Greece for a minimum of two years.

This 50% income-tax exemption can substantially reduce the effective rate applicable to expats seconded to Greek subsidiaries or operating as sole traders. Remote workers and digital nomads who establish Greek tax residency and work through a Greek employer or Greek business entity may also qualify. All applications under Articles 5A, 5B, and 5C must be lodged with the competent AADE Tax Office for Residents Abroad and Alternative Taxation by 31 March of the relevant tax year.

How and when do expats file a tax return in Greece?

Greece’s tax year corresponds to the calendar year, and all individuals are required to file an annual return setting out their total income. Tax residents must submit their return by 30 June and settle any outstanding liability by 31 December. The government occasionally issues extensions to these deadlines — always check aade.gr for the confirmed dates in the current year.

For newly arrived foreign residents, the filing process begins with obtaining a Greek Tax Identification Number (AFM) and activating TAXISnet credentials to access the myAADE portal. The AFM is issued by your local tax office (DOY) on presentation of identity documents and evidence of Greek residence. All returns are submitted digitally via the myAADE platform at myaade.gov.gr.

1. Obtain your AFM (Greek Tax ID): Visit your local Tax Office (DOY) with your passport or national ID and proof of address in Greece. EU citizens may also need their registration certificate. Non-EU residents will typically require a valid residence permit.
2. Register on TAXISnet/myAADE: Once you have your AFM, register for online tax services at myaade.gov.gr to access your personal tax account, submit returns, and make payments.
3. Gather your income documentation: Compile all records relating to income received during the calendar year — employment payslips, lease agreements, dividend statements, and any documentation covering foreign income if you are a tax resident.
4. Select the correct forms: The majority of taxpayers use Form E1 for general income. Those with rental income should also file Form E2. Self-employed individuals and freelancers file Form E3 to report business income.
5. Review pre-filled data: Forms E1 and E2 are largely pre-populated with data supplied by employers, financial institutions, and the Property Ownership Registry. Where the pre-filled information is accurate and complete, the system will submit the return automatically after 30 days.
6. Submit and pay: Check the return, make any necessary corrections, file by the deadline (ordinarily 30 June), and pay any outstanding balance. Payment may be made in instalments depending on the sum owed.
7. Apply for special regime status (if applicable): If you wish to benefit under Article 5A, 5B, or 5C, submit the appropriate application to the AADE by 31 March of the relevant tax year — this is a distinct process from the standard annual return.

Filing late incurs penalties and interest. Failure to meet filing and payment deadlines can lead to fines and accumulating charges, so maintaining compliance is an essential component of sound financial management and preserves your standing with the Greek authorities. Given the genuine complexity of the Greek tax system — particularly for those with income from overseas — engaging a Greek tax adviser or accountant experienced in expat matters is strongly recommended, especially in your first year of residence.

What are the tax implications of leaving Greece?

If you have been a Greek tax resident and are planning to move abroad, a number of obligations and considerations must be addressed both before and after your departure. Unlike certain jurisdictions that levy a formal exit tax on unrealised gains at the point of departure, Greece’s primary mechanism is the requirement to formally deregister as a tax resident and submit a final return covering income earned through to the date of departure.

To have your tax residency status changed, you must apply to the AADE and furnish evidence that you have established tax residency in another country. You will need to demonstrate that you have spent at least 183 days in the new country within the relevant tax year — specifically, the year preceding the one in which the transfer request is submitted. Supporting documentation typically includes a foreign tax residence certificate, evidence of a tenancy or property purchase abroad, and utility bills. Foreign public documents must be authenticated and accompanied by a certified Greek translation.

A final Greek income tax return must be filed covering the period of your residency in the year of departure. Liabilities on income of Greek origin — including rental receipts from Greek property, dividends from Greek entities, and profits from Greek securities — continue to be owed even after you have ceased to be a Greek tax resident. Non-residents remain subject to Greek tax on income arising from Greek sources. This means that if you continue to own a let property or hold shares in a Greek company following your departure, annual Greek filing obligations will persist in respect of that income.

If you are a Greek tax resident intending to dispose of assets — whether real estate in Greece or elsewhere — you will be liable to Greek capital gains tax on those sales. It may therefore be prudent to review the timing of any planned disposals before relocating, or to seek professional advice on the most tax-efficient approach. With capital gains on Greek property currently suspended until 31 December 2026, the period around that date deserves careful attention from anyone contemplating a sale.

If you have been benefiting from one of Greece’s special tax regimes under Articles 5A, 5B, or 5C and intend to leave before the 15- or 7-year period has run its course, you should confirm with the AADE whether any clawback provisions will apply. Under Article 5C in particular, failure to continue satisfying the employment, business activity, or residency conditions results in the loss of tax benefits from the relevant tax year onwards.

Practical tips for managing taxes as an expat in Greece

• Monitor your days in Greece from the moment you arrive. Anyone present in Greece cumulatively for more than 183 days — including short trips abroad — is considered a tax resident from day one of their presence. Maintaining a straightforward record of your travel dates ensures you always know where you stand relative to this threshold.
• Obtain your AFM without delay. Your Greek Tax Identification Number is a prerequisite for almost every financial transaction in the country — from opening a bank account to renting accommodation or purchasing a vehicle. Apply for it promptly on arrival.
• Make proactive use of double taxation agreements. If you receive pension, rental, or investment income from abroad, examine the relevant DTA before relocating to understand which state has primary taxing rights and what relief you can claim. If you are resident in another country and receive income from a Greek source, lodge the appropriate AADE claim form — certified by your home jurisdiction’s tax authority — to access treaty benefits at source.
• Factor special regime deadlines into your relocation planning. Applications for Articles 5A, 5B, and 5C must be received by the AADE by 31 March of the tax year in which you become resident. Missing this window means forfeiting eligibility for that year entirely, so align your move date with the filing calendar.
• Consider disposing of assets before establishing Greek residency. Once you become a Greek tax resident, liability for Greek capital gains tax extends to asset disposals anywhere in the world, including foreign real estate. Selling assets before your Greek residency is triggered can avoid this exposure.
• Keep electronic spending records. Employed and self-employed individuals may benefit from a tax-free threshold of up to €8,636, but only where at least 50% of their income is received through declared electronic transactions. Paying by card rather than cash for day-to-day spending helps satisfy this condition.
• Engage a specialist tax adviser. The digitisation of AADE’s services has streamlined what was once a paper-heavy process — even for foreign residents — but the rules surrounding cross-border income, special regimes, and DTA applications remain genuinely complex. A qualified Greek tax professional with relevant expat experience will typically save you far more than their fee, while helping you steer clear of costly compliance errors.
• Keep abreast of legislative developments. In September 2025, the Greek government unveiled a €1.6 billion tax reform package targeting a reduction in personal income tax rates, with changes slated to come into force on 1 January 2026. The Greek tax landscape is actively evolving, so monitor the Ministry of Finance website and AADE regularly for updates.

Frequently asked questions about taxation in Greece

When do I become a tax resident in Greece?

Greek tax residency arises when your permanent or principal home, your habitual place of residence, or the focal point of your personal and economic ties is located in Greece. In addition, any individual who is cumulatively present in Greece for more than 183 days during any twelve-month period becomes a tax resident from the first day of their presence. Tax residency brings with it liability to Greek tax on worldwide income.

Is my foreign pension taxable in Greece?

Yes, foreign pension income is generally subject to Greek tax once you are a tax resident, since residents are liable on their worldwide income. That said, Greece provides qualifying retirees with a flat 7% income tax rate on all foreign-source income for 15 years. To be eligible, you must transfer your tax residence to Greece, must not have been a Greek tax resident in five of the preceding six years, and must provide evidence of a recognised foreign pension. The relevant DTA between Greece and your pension country should also be checked, as it may determine which state holds primary taxing rights.

Does Greece tax worldwide income?

Yes. Individuals who are tax residents of Greece are subject to Greek income tax on their income from all sources worldwide, while non-residents are taxed only on income arising in Greece, regardless of their nationality or domicile. For tax residents, this encompasses employment, business, rental, investment, and capital gains income earned in any country.

What is the tax filing deadline in Greece?

The Greek tax year coincides with the calendar year, and tax returns are ordinarily due by the end of June or early July, subject to any government-granted extensions. The standard deadline is 30 June, though this is periodically extended. Always confirm the deadline for the current year on the AADE website before filing.

How is property taxed in Greece?

All property owners in Greece — regardless of residency status — are liable for ENFIA, the annual unified property tax. ENFIA is charged per square metre of property owned, at rates ranging from €2 to €16.20 per m², with a 20% reduction for insured properties valued at up to €500,000 (as of 2025). Rental income is taxed progressively at rates of 15–45% based on total annual receipts. Capital gains on the sale of real estate in Greece are currently suspended until 31 December 2026.

Can I avoid double taxation on income from my home country?

Greece has an extensive network of approximately 58 Double Taxation Avoidance Agreements. Where your home country has a treaty with Greece, you will typically either enjoy an exemption from Greek tax on certain categories of income or be entitled to a credit for tax already paid abroad. Consult the full treaty list on the AADE international tax page and seek professional advice on how your particular income types are treated under the applicable agreement.

What happens to my taxes if I sell my home before moving to Greece?

Selling property in your home country before acquiring Greek tax residency means any gain will generally be assessed under your home country’s tax rules only, as you will not yet have triggered Greek residency. Once you become a Greek tax resident, you become liable for Greek capital gains tax on disposals of assets anywhere in the world, including foreign real estate — making it well worth considering the timing of any planned sales before you establish residency in Greece.

What are the social security obligations for self-employed expats in Greece?

From 1 January 2025, EFKA contributions for employees are set at 13.37% of gross earnings, with employers contributing a further 21.79%, up to a monthly ceiling of €7,572. Self-employed individuals and freelancers are subject to a separate EFKA contribution structure based on declared income, and are also liable for an annual business tax in the region of €650–€1,000 depending on location. Expats relocating from other EU member states should clarify their social security position under applicable EU coordination regulations or bilateral agreements before beginning work in Greece.