Greek Tax Guide for Expats 2026: Residency, Income Tax, Tax Incentives and How to File

Greece is an appealing country for expats not only because of its climate, lifestyle and location, but also because it offers specific tax incentives for certain categories of new residents. Retirees with foreign pensions, professionals relocating for work, high-net-worth individuals and internationally mobile residents may find Greece’s tax framework worth serious consideration.

At the same time, Greek taxation is not simple, and the benefits are not automatic. Your tax position depends on whether you are considered a Greek tax resident, where your income comes from, whether a double taxation treaty applies, and whether you meet the conditions for one of Greece’s special tax regimes.

This guide explains the main Greek tax rules expats should understand in 2026, including tax residency, income tax rates, the 50% income tax exemption for new residents, the 7% regime for foreign pensioners, digital nomad tax issues, ENFIA property tax and how to file through AADE, Greece’s Independent Authority for Public Revenue.

What This Guide Covers

Tax Residency in Greece: The First Question to Clarify

Before looking at tax rates or incentives, expats need to understand whether Greece considers them tax residents. According to AADE’s official guidance on tax residence, an individual may be treated as a Greek tax resident if Greece is their permanent or principal residence, habitual abode, or the centre of their vital interests. In practice, this may involve where you live, work, keep your family life, manage your financial affairs and maintain your strongest personal and economic ties.

There is also a physical presence rule. If you spend more than 183 days in Greece, cumulatively, during any 12-month period, you may be considered a Greek tax resident from the first day of your presence in the country. This is particularly relevant for people whose stay becomes longer than originally planned, for example retirees testing life in Greece, remote workers staying beyond the summer, or families who arrive for a school year and later decide to remain.

Holding a residence permit, buying property, or applying for a visa does not automatically answer every tax question. Your tax treatment depends on the facts of your life: how long you stay, where your income is sourced, where your family and financial interests are based, and whether a double taxation agreement applies.

If you are still planning your move, you may also want to read our Moving to Greece in 2026 guide, which explains the wider relocation process, including residency, housing, healthcare, bureaucracy and the first practical steps after arrival.

Before You File: AFM, Taxisnet and myAADE

Before you can deal properly with Greek tax matters, you need an AFM, the Greek tax identification number. The AFM is required for many everyday and legal procedures in Greece, including filing taxes, signing a rental contract, opening a bank account, buying property, setting up utilities and registering professional activity.

If you are new to the Greek system, start with our guide on how to get your AFM and AMKA in Greece. It explains why the order of procedures matters, because one document often unlocks the next.

Greek tax returns are filed electronically through AADE. The official AADE page for personal income tax returns E1, E2 and E3 explains the relevant forms, filing process and current deadlines. For tax year 2025, personal income tax returns are submitted on time until 15 July 2026, with a later deadline in some specific cases.

Income Tax Rates in Greece for 2026

Greece uses a progressive income tax system. This means that higher portions of income are taxed at higher rates. According to the Ministry of Economy and Finance, the income tax scale changed from tax year 2026 onward for employment income, pensions and business profits.

The 2026 rules also include additional reductions for certain taxpayers, including families with dependent children and younger taxpayers. For example, from tax year 2026, taxpayers up to 25 years old have a zero rate for the first two income brackets up to €20,000, while taxpayers aged 26 to 30 benefit from a reduced rate in the second bracket.

What About the Solidarity Contribution?

Older articles about Greek taxation often mention the special solidarity contribution. This is now outdated for current income. According to AADE’s personal income tax guidance, the special solidarity contribution has been abolished for all income earned from 1 January 2023 onward.

Social Security Contributions: EFKA

Tax is only one part of the picture. If you work in Greece, you may also have social security obligations through EFKA, Greece’s national social security system. Employees usually have contributions withheld through payroll, while self-employed professionals and freelancers generally deal with EFKA contributions separately.

For self-employed expats, EFKA should not be treated as a simple percentage of net income. The system can involve insurance categories, monthly contributions and specific rules depending on your professional activity. This is one of the main reasons why freelancers, consultants and business owners should speak to a Greek accountant before starting work or issuing invoices in Greece.

The 50% Income Tax Exemption for New Residents

One of Greece’s most important tax incentives for people relocating for work is the 50% income tax exemption under Article 5C of the Greek Income Tax Code. This regime is designed for individuals who transfer their tax residence to Greece and earn income from employment or business activity in Greece.

According to AADE’s official guide on tax incentives for attracting new tax residents, qualifying individuals may be exempt from income tax on 50% of their Greek-sourced employment or business income for seven tax years.

This incentive can be particularly relevant for professionals moving to Greece for a Greek employer, executives relocating to Athens, specialists hired by Greek companies, or self-employed professionals setting up activity in Greece. However, the regime is not automatic. It requires an application and the timing depends on when the individual takes up employment or begins business activity.

The 7% Tax Regime for Foreign Retirees

Greece also offers a special tax regime for individuals who receive a foreign pension and transfer their tax residence to Greece. This regime is often one of the most discussed tax incentives among retirees considering Greece as a long-term base.

Under Article 5B of the Income Tax Code, qualifying foreign pensioners may choose an alternative taxation regime under which a 7% tax rate applies to their total foreign-sourced income. According to AADE’s guide for Greeks abroad and non-residents, this preferential rate applies for 15 consecutive tax years, provided the conditions are met.

For retirees, the regime can be attractive because it may cover more than pension income alone. However, the exact treatment of different income sources, including rental income, dividends or investment income from abroad, should be reviewed carefully with a tax adviser before applying.

The Non-Dom Regime for High-Net-Worth Individuals

Greece also has a separate regime for high-net-worth individuals who transfer their tax residence to Greece. This is commonly referred to as the Greek non-dom regime and falls under Article 5A of the Income Tax Code.

In broad terms, qualifying individuals may pay an annual lump-sum tax of €100,000 on foreign-sourced income for up to 15 years, regardless of the amount of that foreign income. AADE’s guide explains that the regime also includes an investment requirement and strict eligibility conditions.

Digital Nomads and Tax Residency in Greece

Digital nomads often assume that working for a foreign employer or foreign clients means they will not have Greek tax obligations. In reality, the position is more nuanced. A visa or residence permit is an immigration matter; tax residency is a separate question.

If you hold a Greek Digital Nomad Visa and work remotely from Greece, your tax position depends on how long you stay, where your income is sourced, where your employer or clients are based, and whether Greece becomes your tax residence. As explained earlier, spending more than 183 days in Greece during a 12-month period may make an individual Greek tax resident from the first day of presence in the country.

The safest approach is to take advice before your stay becomes long-term. This is particularly important if you are employed by a company abroad, operate through a foreign company, invoice international clients, or plan to remain in Greece for most of the year.

VAT in Greece: What Expats Usually Notice

VAT, known in Greek as ΦΠΑ, is included in the price of most goods and services in Greece. For most expats, VAT is not something they file personally unless they run a business or are self-employed, but it affects everyday costs, from supermarket shopping and restaurant bills to hotel stays and professional services.

According to AADE’s guide to basic VAT rates, Greece’s standard VAT rate is 24%. Reduced rates apply to certain goods and services, including selected food items, accommodation, books, medicines and cultural services.

ENFIA: Greece’s Annual Property Tax

If you own property in Greece, you need to know about ENFIA, the annual unified property tax. It applies to property owners whether they live in Greece or abroad. This means that non-residents who own a holiday home, investment property or Golden Visa property in Greece may still have annual Greek property tax obligations.

According to AADE’s official page on E9 and ENFIA for property owners, foreign residents, like Greek residents, must submit an E9 real estate statement when they acquire property or when there is another change in their immovable property located in Greece.

Because ENFIA depends on the specific property, it is better not to rely on broad estimates. If you are buying property in Greece, ask your accountant or lawyer to estimate the annual ENFIA before completion.

How to File Your Greek Tax Return

Greek personal income tax returns are filed online through AADE’s digital system. The main form is E1, while additional forms may apply depending on your situation. For example, E2 is used for rental income, and E3 is used for business activity.

AADE’s official page for personal income tax returns E1, E2 and E3 explains that taxpayers can submit initial, amended, on-time or overdue returns through the online application. For tax year 2025, personal income tax returns are submitted on time until 15 July 2026. In certain cases involving participation in legal persons or legal entities with single-entry books, the deadline is 31 July 2026.

Although the filing system is digital, most foreign residents use a local accountant. This is not only because of the Greek language. It is also because the return may involve pre-filled information, foreign income, tax residency questions, property declarations, social security contributions, rental statements, or treaty-related documentation.

Double Taxation Agreements

Many expats worry about being taxed twice on the same income. This is where double taxation agreements become important. Greece has signed tax treaties with many countries, and these agreements help determine which country has the right to tax different types of income, such as pensions, salaries, rental income, dividends, interest or business profits.

AADE provides official information on Greece’s double taxation treaties, as well as forms for the application of double taxation agreements. In some cases, a tax residence certificate or treaty application form may be required.

Key Takeaways for Expats

Greek taxation can look intimidating at first, but the system becomes easier to manage once you understand the sequence: clarify tax residency, obtain your AFM and Taxisnet credentials, identify your income sources, check whether a special regime applies, and file correctly through AADE.

For newcomers still organising the basics, our guides on AFM and AMKA in Greece and opening a Greek bank account can help you put the first administrative pieces in place before tax season arrives.

Greek Tax FAQs for Expats

Useful Official Sources

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