Published: 29.09.2026
An individual is considered a Greek tax resident if Greece is their permanent or main residence, usual place of residence, or the center of their personal and economic interests. Staying in Greece for more than 183 days during any 12-month period also results in tax residency from the first day of presence.
The rule links tax residence not only to a formal immigration status but also to actual living arrangements and personal ties. For people relocating to Greece, this means tracking days of presence and assessing where their personal and economic interests are centered. Tax status can affect reporting obligations and broader tax planning. Anyone planning to spend more than half the year in Greece or move their main base there should pay close attention; the rule is set out on the official Gov.gr portal.
- 🏛️ gov.gr