Greek Tax Guide for Expats 2026: Rates & Filing

Updated: 18 August 2026

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, the rates applying to income earned in 2026, the return filed in 2026 for 2025 income, foreign income, the 50% exemption for eligible new residents, the 7% regime for foreign pensioners, ENFIA and filing through AADE, Greece’s Independent Authority for Public Revenue.

Greek Tax in 2026: What Expats Should Know First

Tax residency is the starting point. It determines whether Greece taxes only your Greek-sourced income or your worldwide income.
The 183-day rule matters. Spending more than 183 days in Greece during a 12-month period may make you a Greek tax resident.
Income tax rates changed from tax year 2026. The new scale includes lower middle brackets and a 39% bracket for income between €40,000 and €60,000.
The solidarity contribution has been abolished. It no longer applies to income earned from 1 January 2023 onward.
Special tax regimes have conditions. The 7% pension regime, the 50% exemption and the non-dom regime require eligibility checks and proper application procedures.
Most expats should use a Greek accountant. This is especially important if you have foreign income, property, rental income, freelance work, pensions or business interests.

Important: This article is for general information only. Greek tax treatment depends on your personal circumstances, your income sources, your country of tax residence, any double taxation treaty and whether you qualify for a special tax regime. Always confirm your position with a qualified Greek accountant or tax adviser.

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.

AADE states that the 183-day test does not apply to someone present exclusively for tourism, medical, therapeutic or similar private reasons when the stay does not exceed 365 days, including short absences. Treaty tie-breaker rules may also be relevant if two countries initially treat the same person as resident.

Why Tax Residency Matters

The Ministry of Economy and Finance explains that Greek tax residents are taxed on taxable income arising both in Greece and abroad. Non-residents are taxed only on taxable income arising in Greece. This distinction is crucial if you receive a foreign pension, earn a salary abroad, own overseas property, receive dividends or run a business outside Greece.

Holding a residence permit, buying property, or applying for a visa does not automatically answer every tax question. Immigration status and tax residence are separate assessments; our Greece Visa and Residence Permit Guide for Expats explains the main residence routes. 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.

Tax registration is part of a wider administrative setup involving identity records, residence documents and digital public services. Our practical guide to Greek bureaucracy for expats shows how these systems connect.

The Basic Tax Toolkit for Expats

AFM: your Greek tax identification number.
Taxisnet credentials: your login details for Greek digital tax services.
myAADE: the official digital platform of AADE for tax returns, payments and tax records.
Greek bank account: often useful for tax payments, refunds and everyday administration. See our guide to opening a bank account in Greece as an expat.
Accountant: strongly recommended if you have foreign income, property, rental income, freelance activity, pensions or business interests.

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: each band of income is taxed at its corresponding rate. According to the Ministry of Economy and Finance, the scale changed from tax year 2026 for employment income, pensions and business profits. The table below shows the standard rates before the special age- and child-related variations described afterwards.

Annual Income	Tax Rate from Tax Year 2026
Up to €10,000	9%
€10,001 – €20,000	20%
€20,001 – €30,000	26%
€30,001 – €40,000	34%
€40,001 – €60,000	39%
Over €60,000	44%

Important distinction: If you are filing in 2026 for income earned in 2025, the tax-year-2025 scale applies. The table above applies to income earned from 1 January 2026 onward, normally reported in 2027.

The scale varies for taxpayers with dependent children. From tax year 2026, the €10,001–€20,000 band is 18% with one dependent child, 16% with two and 9% with three; taxpayers with four or more dependent children have a zero rate on income up to €20,000. The €20,001–€30,000 band is also reduced according to the number of dependent children. Separate age rules provide a zero rate on income up to €20,000 for taxpayers aged up to 25 and a 9% rate on the €10,001–€20,000 band for taxpayers aged 26 to 30, subject to the applicable conditions.

Employment and pension income may also qualify for a tax reduction. The Ministry states that the standard reduction is €777 for a taxpayer without dependent children, increasing with qualifying children and tapering once income exceeds the statutory threshold. Business profits use the income scale but do not receive the employment-and-pension tax reduction.

Special solidarity contribution

The special solidarity contribution has been abolished for all income earned from 1 January 2023 onward, according to AADE’s personal income tax guidance.

Social-security contributions: e-EFKA

Income tax is only one part of the calculation. People working in Greece may also have social-security obligations through e-EFKA, Greece’s Electronic National Social Security Entity. Employees generally have contributions withheld through payroll, while self-employed professionals normally pay contributions separately.

For self-employed expats, e-EFKA contributions should not be treated as a simple percentage of net profit. Insurance categories, minimum amounts and professional status can affect the result. Confirm both tax and social-security costs before starting an activity or issuing invoices in Greece.

Rental Income Tax in Greece for 2026

Rental income is taxed separately from employment and business income. From tax year 2026, a new 25% band applies between €12,001 and €24,000. The progressive scale is:

Annual rental income	Rate from tax year 2026
Up to €12,000	15%
€12,001–€24,000	25%
€24,001–€35,000	35%
Over €35,000	45%

These are marginal rates, not a single rate applied to the whole amount. Owners must also keep their E2 rental information and electronic lease declarations accurate. Short-term rental activity can cross into business taxation when the legal conditions for business activity are met, so hosts should not assume that every Airbnb-style letting is taxed as ordinary rental income.

Foreign Income, Tax Credits and Double Taxation

A Greek tax resident generally reports taxable worldwide income, including foreign salaries, pensions, rents, dividends and interest. A non-resident generally reports only Greek-sourced taxable income. The source country may also have taxing rights, depending on its domestic law and the relevant double taxation agreement.

Where the same income is taxed abroad and in Greece, Greek law and the applicable treaty may allow a foreign-tax credit. The relief is not necessarily a full refund of all foreign tax: it is normally limited by the Greek tax attributable to that income and requires acceptable evidence of the tax paid abroad.

Before filing: gather foreign income statements, pension certificates, withholding-tax evidence and—where required—a tax-residence certificate. Currency conversion and treaty treatment should be checked for each income category.

Electronic Spending and Presumed Income

Greek tax residents can encounter rules that do not appear on a simple rate table. Many taxpayers must make qualifying electronic payments equal to 30% of specified categories of actual income, subject to the statutory ceiling and exceptions. A shortfall can create additional tax, so newly resident taxpayers should not wait until the end of the year to review their electronic spending.

Greece also uses objective-expenditure presumptions—often called tekmiria—connected with items such as a home, vehicle, boat or certain acquisitions. These rules can produce presumed taxable income higher than declared income unless the difference is lawfully covered. Separate minimum presumed-profit rules can also affect individual business activity. Ask an accountant to model these rules before buying a car, property or other significant asset.

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.

Who May Qualify?

You must transfer your tax residence to Greece.
You must not have been a Greek tax resident for five of the six years before relocation.
You must provide employment services in Greece or carry out business activity in Greece.
The income must arise from paid employment and/or business activity acquired in Greece.
The benefit applies for seven consecutive tax years, provided the conditions continue to be met.

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.

Application timing: for employment or business activity beginning on or before 2 July, AADE normally requires the application by the end of that year for inclusion from that year. Where activity begins after 2 July, the application may be submitted by the end of the following year and is assessed for inclusion from the following year. A later application after an earlier start can change the first eligible year, so check the official Article 5C service before applying.

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.

Basic Conditions for the 7% Pension Regime

The individual must receive a pension from abroad.
The individual must transfer tax residence to Greece.
The individual must not have been a Greek tax resident for five of the six years before the transfer.
The previous country of tax residence must have a tax cooperation agreement with Greece, such as a double taxation agreement or exchange of information agreement.
The application is generally due by 31 March of the relevant tax year.

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 income. Under the current framework, the regime includes a minimum €500,000 investment in Greece and detailed rules on timing, eligible investments and evidence. An additional €20,000 annual amount applies for each eligible relative brought into the regime.

Who Is This Regime For?

This regime is not designed for ordinary salaried workers or typical retirees. It is aimed at individuals with substantial foreign income and investment capacity. Anyone considering it should obtain specialist advice before transferring tax residence, investing in Greece, or restructuring overseas assets.

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. Our Digital Nomad Visa Greece 2026 guide covers the immigration requirements, while this section deals with the separate tax questions. 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.

What Digital Nomads Should Check

How many days you will spend in Greece during any 12-month period.
Whether your work is genuinely performed for foreign employers or clients.
Whether you remain tax resident in another country.
Whether a double taxation treaty applies between Greece and your previous country of tax residence.
Whether Article 5C could apply if you formally transfer your tax residence and carry out eligible activity in Greece.

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.

VAT Rate	Common Examples
24%	Standard rate for most goods and services
13%	Selected food products, tourist accommodation and certain services
6%	Medicines, books, newspapers, magazines, theatre tickets, concerts and certain utilities

Business note: If you are self-employed or run a business in Greece, VAT registration, invoices, myDATA reporting and periodic VAT obligations may apply. This is a separate compliance area from personal income tax.

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 property connected with the residency-by-investment programme may still have annual Greek tax obligations. Investors can find the current thresholds and programme rules in our Golden Visa Greece 2026 guide.

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.

What Affects ENFIA?

The property’s objective value, known in Greek as αντικειμενική αξία.
The location and zone value of the property.
The size, age, floor and characteristics of the property.
The type of ownership right, such as full ownership, bare ownership or usufruct.
Whether the owner is an individual, company or other legal entity.

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.

Do not confuse the filing year with the income year: the return submitted in 2026 reports income earned during 2025, so the new tax-year-2026 rates do not apply to that return. They apply to income earned from 1 January 2026, normally assessed through the return filed in 2027.

Common Forms Expats May Encounter

E1: the main personal income tax return.
E2: rental income and lease-related information.
E3: business activity and self-employed income.
E9: property declaration used for ENFIA.
Tax residence documents: often relevant when double taxation agreements apply.

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.

A practical filing sequence

Confirm that AADE records your correct tax-residence status, address and contact details.
Collect Greek and foreign income certificates, tax-paid evidence, rent details and property records.
Review pre-filled information instead of assuming it is complete or correct.
Complete E2 or E3 first where required, followed by the main E1 return.
Check the assessment before submission, including presumed income and any foreign-tax credit.
Save the submitted forms and assessment, then follow the payment dates shown in myAADE.

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.

Practical point: A double taxation agreement does not usually mean that you can ignore filing obligations. It may determine where income is taxed, how relief is claimed, or what documents are needed.

Key Takeaways for Expats

Clarify your tax residency first. It affects whether Greece taxes Greek-sourced income only or worldwide income.
Do not rely only on the 183-day rule. Your centre of vital interests can also matter.
Check the correct tax year. Filing in 2026 for 2025 income is different from calculating tax on income earned during 2026.
Review special regimes early. The 7% pension regime, Article 5C and the non-dom regime all require eligibility checks and proper timing.
Budget for ENFIA if you own property. Property ownership creates Greek tax obligations even for non-residents.
Use official sources. AADE and the Ministry of Economy and Finance should be your starting point for current rules.
Work with a Greek accountant. This is the safest approach if your income, property or residency situation crosses borders.

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

Do expats pay tax in Greece?

Yes, if they have Greek-sourced income or become Greek tax residents. Non-residents are generally taxed only on income arising in Greece, while Greek tax residents may be taxed on worldwide income.

Does spending 183 days in Greece make me tax resident?

Spending more than 183 days in Greece during any 12-month period may make you a Greek tax resident from the first day of your presence. However, tax residency can also depend on your permanent home, habitual abode and centre of vital interests.

Is Greece tax-friendly for retirees?

Greece can be attractive for some foreign retirees because of the 7% alternative tax regime for qualifying pensioners who transfer their tax residence to Greece. The regime has conditions and should be reviewed before relocation.

Do digital nomads pay tax in Greece?

A Digital Nomad Visa does not automatically decide your tax position. If you work remotely from Greece and remain in the country long enough to become Greek tax resident, Greek tax obligations may arise.

Do I need a Greek accountant?

In most cases, yes. A Greek accountant is especially useful if you have foreign income, own property, rent out property, work as a freelancer, receive a foreign pension, run a business, or need to apply a double taxation agreement.

Useful Official Sources

Final note: Greek taxation is manageable when approached in the right order. First clarify residency, then secure your AFM and Taxisnet access, understand where your income is sourced, check whether a special regime applies, and file correctly through AADE with professional guidance where needed.

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Greek Tax Guide for Expats 2026: Income Tax, Benefits & How to File