Greece: tax residency, rates & nomad visa

Tax residency rules in Greece

As of 2026, Greece’s tax-residency test centres on a presence threshold of 183 days^ⓘGlobal Citizen Solutions“if you spend more than 183 days in Greece, you become a tax resident and must pay taxes on your worldwide income.”View source · accessed 2026-08-21. An individual spending more than 183 days in Greece becomes a Greek tax resident (taxed on worldwide income). PwC frames the core test as physical presence in Greece in any 12-month period rather than a fixed calendar-year count; popular guides simplify it to '183 days in a year'. Day count is not the only test - the centre of vital interests (below) and any double tax treaty can also determine status.

Worldwide income taxation

Greek tax residents are taxed on worldwide income; non-residents are taxed only on Greek-source income. Subject to relief under any applicable double tax treaty. [source]PwC Tax Summaries“Permanent residents are taxed on their worldwide income in Greece.”View source · accessed 2026-08-21

Centre of vital interests

Alternative residency test independent of the day count: where an individual's centre of vital interests lies. Interpreted per a Circular of the Independent Authority for Public Revenues (AADE). [source]PwC Tax Summaries“The Circular clarifies that elements such as permanent residence, habitual abode, and the individual's overall personal and economic connections are considered when determining their tax residency status.”View source · accessed 2026-08-21

Income tax rates in Greece

As of 2026, the headline personal income tax rate in Greece is 44%^ⓘPwC Tax Summaries“Next 20,000 39 7,800 60,000 16,700 Above 60,000 44”View source · accessed 2026-08-21. Top marginal rate on the progressive personal income tax scale for employment, pension and business-profit income, applying to income above EUR 60,000 (2026 scale under Law 5246/2025). A marginal bracket rate stepping up from 9%, not a single rate applied to all income. The 44% threshold rose from EUR 40,000 to EUR 60,000 under the 2026 reform, with new intermediate rates (see the brackets table).

Rental income brackets

15–45% (as of 2026)^ⓘPwC Tax Summaries“First 12,000 15 1,800 12,000 1,800 Next 12,000 25 3,000 24,000 4,800 Next 12,000 35 4,200 36,000 9,000 Above 36,000 45”View source · accessed 2026-08-21 — Separate progressive scale applying to income from immovable property (rental), distinct from the employment/pension scale; top rate 45% above EUR 36,000 from tax year 2026.

Social security employee rate

13.37% (as of 2025)^ⓘPwC Tax Summaries“As of 1 January 2025, the social security contributions amount to 13.37% at the level of the employee and 21.79% at the level of the employer, i.e. 35.16% in total. The monthly social security contribution cap for the primary social security fund (EFKA) is set at EUR 7,761.94 from 1 January 2026.”View source · accessed 2026-08-21 — Employee social security contribution rate of 13.37% (employer 21.79%, combined 35.16%) from 1 January 2025; the EFKA monthly contribution cap is EUR 7,761.94 from 1 January 2026.

Vat standard rate

24% (as of 2026)^ⓘPwC Tax Summaries“The VAT rate is 24%. The reduced rate on basic necessities is 13%. A super reduced rate of 6% is also available for certain items.”View source · accessed 2026-08-21 — Standard VAT rate 24%; a 13% reduced rate applies to basic necessities and a 6% super-reduced rate to certain items. Not a personal income tax, but the main indirect tax on consumption.

Pit income brackets

9–44% (as of 2026)^ⓘPwC Tax Summaries“First 10,000 9 900 10,000 900 Next 10,000 20 2,000 20,000 2,900 Next 10,000 26 2,600 30,000 5,500 Next 10,000 34 3,400 40,000 8,900 Next 20,000 39 7,800 60,000 16,700 Above 60,000 44”View source · accessed 2026-08-21 — Progressive scale for salaries, pensions and business profits under Law 5246/2025 (2026 tax year). The 2026 reform cut the middle rates (from 22/28/36) and inserted a new 39% band on EUR 40,000-60,000, moving the 44% top rate from EUR 40,000 to EUR 60,000. Reduced scales apply for individuals with children and for those younger than 30. A separate scale (15-45%) applies to rental income.

Special tax regimes in Greece

Non-dom alternative taxation for high-net-worth individuals transferring tax residence to Greece: a flat EUR 100,000/year covers all foreign-source income regardless of amount, conditional on a substantial Greek investment (indicatively >= EUR 500,000). Greek-source income is taxed normally. Available for up to 15 years; family members can be added for an extra fixed amount each. The three Article 5 regimes (5A/5B/5C) cannot be combined. [source]STEP Law Firm (Greece)“An annual lump-sum tax of EUR 100,000 on the total foreign-source income, irrespective of its amount.”View source · accessed 2026-08-21

Foreign pensioner flat rate 5B

7% (as of 2026)^ⓘSTEP Law Firm (Greece)“Imposition of a flat tax rate of 7% on the total foreign-source income (not only on the pension, but in general on income from outside Greece).”View source · accessed 2026-08-21 — Special regime for foreign pensioners relocating to Greece: a flat 7% tax on total foreign-source income (not just the pension) for up to 15 tax years. Requires prior non-residence in 5 of the last 6 years and relocation from a state with a cooperation/information-exchange framework with Greece.

Expat 50pct exemption 5C

50% exemption (as of 2026)^ⓘSTEP Law Firm (Greece)“Exemption from income tax and solidarity contribution for 50% of the income derived from employment or business activity exercised in Greece.”View source · accessed 2026-08-21 — 'Brain gain' regime: half of an individual's Greek-source employment or business income is exempt from income tax and the solidarity contribution for up to 7 consecutive tax years, for people relocating their tax residence to Greece to take up new employment or a new activity. Requires prior non-residence in 5 of the last 6 years.

Digital nomad visa in Greece

Greece Digital Nomad Visa (as of 2026)^ⓘGlobal Citizen Solutions“Greece’s Digital Nomad Visa allows eligible non-EU/EEA remote workers to live in Greece for up to 12 months while working for employers or clients based outside the country.”View source · accessed 2026-08-21 — Greece operates a dedicated digital nomad visa for non-EU/EEA remote workers earning income from outside the country. As of February 2026 (Law 5275/2026) applications must be filed at a Greek consulate before travelling; in-country applications are no longer accepted.

Nomad visa income requirement

EUR 3,500 / month (as of 2026)^ⓘGlobal Citizen Solutions“To qualify, applicants must earn a minimum net monthly income of €3,500, with the required amount increasing by 20% for a spouse and 15% for each dependent child.”View source · accessed 2026-08-21 — Minimum net monthly income of EUR 3,500 for a single applicant, increased by 20% for a spouse/partner and 15% for each dependent child; proven via bank statements or payslips.

Nomad visa duration

The initial digital nomad visa is granted for up to 12 months; holders can then apply from within Greece for a two-year residence permit, renewable every two years as long as they keep working for employers/clients outside Greece and meet the requirements. [source]Global Citizen Solutions“Eligible visa holders can apply for a renewable two-year residence permit after arriving in Greece.”View source · accessed 2026-08-21

Nomad visa tax treatment

Holding the visa is not itself tax residency. Cross more than 183 days and you become a Greek tax resident taxable on worldwide income. Nomads who then become tax resident may qualify for a 50% income-tax reduction for up to seven years under Greece's special regime (Article 5C / Law 4758/2020) - but it is not automatic and specific conditions apply. [source]Global Citizen Solutions“If you transfer your tax residency to Greece and meet the eligibility requirements, you may qualify for a 50% income tax reduction for up to seven years under Greece’s special tax regime.”View source · accessed 2026-08-21

Frequently asked questions

Sources

• PwC Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-21
• Hellenic Ministry of National Economy and Finance tax guide / income taxation · tax_authority, accessed 2026-09-12
• PwC Tax Summaries individual / other taxes · big4, accessed 2026-08-21
• STEP Law Firm (Greece) en / special incentives to attract tax residents to greece · other, accessed 2026-08-21
• Global Citizen Solutions greece digital nomad visa · other, accessed 2026-08-21
• Greenback Tax Services blog / greece digital nomad visa · other, accessed 2026-08-21
• PwC Tax Summaries individual / residence · big4, accessed 2026-08-21

Explore more

• Not sure you count as resident? Am I a tax resident of Greece?
• Working remotely? Digital nomad taxes in Greece — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Greece? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Greece’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Greece (and in your home country) review your situation before you act.