GR / Taxes
Taxes and tax residence: Greece
AADE describes home, habitual residence and centre-of-interest criteria, plus more than 183 days in any twelve-month period with defined exceptions. Identify dates, ties and treaty before deciding which country can tax income.
Athens · Thessaloniki · Greek islands
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Tax residence and ties
AADE describes home, habitual residence and centre-of-interest criteria, plus more than 183 days in any twelve-month period with defined exceptions. Identify dates, ties and treaty before deciding which country can tax income.
Article 5C is not the visa
AADE's service concerns the regime for Greek-source employment and business income. Do not automatically apply that benefit to remote work for a foreign company. Review profile, income source and application conditions with a tax adviser.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Treaty, registration and returns according to residence and income categories.
- Compatibility of your work and income with Article 5C and application conditions.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- AADE · Tax residence
Income Tax Code · Article 4 · Sources consulted: 3 October 2026
- AADE · Special tax regime
Article 5C · Applications · Sources consulted: 3 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.