GR
Greece
Greek tax residency is commonly linked to permanent home, centre of vital interests, and/or physical presence. Migration residence permits follow a separate framework.
Informational overview of commonly cited Greek tax-residency criteria.
Tax residency criteria
An individual may be treated as a Greek tax resident when Greece is their permanent home, when the centre of vital interests is in Greece, or when they are present in Greece for more than 183 days in a calendar year (subject to statutory details and exceptions).
Facts such as family, economic ties, and available housing are often relevant alongside day-count tests.
- Permanent home in Greece
- Centre of vital interests
- Presence exceeding 183 days in a year (where applicable)
Tax consequences
Tax residents are generally taxed on worldwide income under Greek rules, subject to treaties and special regimes.
Non-residents are typically taxed on Greek-source income only, unless a treaty or special provision applies.
Migration / residence status
Visas, residence permits, and long-term residence statuses are governed by immigration rules. A residence permit does not automatically settle tax residency, and presence-based tax residency can arise independently of permit type.
- Short stay / visa rules where applicable
- Residence permit categories
- Long-term / permanent residence routes
Orientation references
- Greek Income Tax Code concepts of tax residence
- Greek immigration / residence permit framework