Greece Tax Residency Rules
Greece treats you as a tax resident if you are present for more than 183 days, cumulatively, in any 12-month period — in which case you are resident from your first day of presence.
| Residency threshold | 183 days |
| Counting window | Rolling 12-month |
| Rule type | Day-count |
| Complexity | Centre of interests applies |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Greece determines residency
Greece treats you as a tax resident if you are present for more than 183 days, cumulatively, in any 12-month period — in which case you are resident from your first day of presence. You are also resident if your permanent or principal home, your habitual abode, or your centre of vital interests (personal and economic ties) is in Greece.
Days spent in Greece purely for tourism, medical, or similar private purposes — for a stay not exceeding 365 days — do not count toward the 183-day test. Greece also offers special regimes (e.g. the non-dom lump-sum tax) with separate eligibility that overrides the standard rules.
- 183 days (cumulative) in any 12-month period — resident from the first day of presence
- Permanent or principal home, or habitual abode, in Greece
- Centre of vital interests (family, main economic activity, main assets) in Greece
Calculate your days in Greece
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Greece residency position. Not exhaustive — advisory only.
To prove residency
- Tax Residence Certificate (AADE) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Greece?
Greece generally treats you as a tax resident once you reach 183 days, measured over a rolling 12-month window.
Does Greece use a calendar year or a rolling window?
Greece's counting window is: Rolling 12-month. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Greece with fewer than 183 days?
Yes — beyond the day count, Greece also considers: Permanent or principal home, or habitual abode, in Greece; Centre of vital interests (family, main economic activity, main assets) in Greece.
Related guides and tools
Tracking Greece alongside other countries?
Elcano monitors your day count in Greece and every other jurisdiction you track — in one place. Free, no signup required.
Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.