Greece’s tax system has become one of the most attractive in Europe for certain categories of expats — particularly retirees, high earners relocating to Greece, and digital nomads. This guide explains how Greek taxation works, what incentives are available, and what you need to do to stay compliant.
Tax Residency: Are You a Greek Tax Resident?
You become a Greek tax resident if you spend more than 183 days per year in Greece, or if Greece is your primary home and centre of economic interests. As a tax resident, you are taxed on your worldwide income. Non-residents are only taxed on income sourced in Greece.
You must obtain an AFM (tax registration number) before you can file taxes, pay rent, open a bank account, or register utilities. See our guide on how to get your AFM in Greece.
Income Tax Rates (2026)
| Annual Income | Tax Rate |
|---|---|
| Up to €10,000 | 9% |
| €10,001 – €20,000 | 22% |
| €20,001 – €30,000 | 28% |
| €30,001 – €40,000 | 36% |
| Over €40,000 | 44% |
Greece also charges a solidarity levy (currently suspended but may be reinstated) and social security contributions for the self-employed (EFKA): approximately 14% of net income.
The 50% Income Tax Exemption for New Residents (Article 5C)
This is one of Greece’s most powerful tax incentives. New tax residents who transfer their tax residency to Greece and have not been Greek tax residents for 5 of the last 6 years can receive a 50% exemption on Greek-sourced employment or business income for 7 years.
Eligibility: You must take up employment or start a business in Greece. This regime targets professionals relocating to Greece — ideal if you are working for a Greek employer or setting up a Greek company.
Flat 7% Tax for Foreign Retirees
Greece offers a flat 7% tax rate on all foreign-sourced pension income for retirees who relocate and become Greek tax residents. This applies for 15 years and is one of the most generous pension tax regimes in the EU — significantly undercutting Portugal’s now-expired NHR regime and Spain’s Beckham Law for retirees.
Requirements: Must not have been a Greek tax resident in 5 of the last 6 years, and must come from a country with a double taxation agreement with Greece.
Digital Nomad Visa & Taxes
If you hold a Greek Digital Nomad Visa and work exclusively for foreign employers or clients, your income is typically not Greek-sourced. This means:
- You may not owe Greek income tax if your income is foreign-sourced and you are not employed by a Greek entity
- You remain liable for taxes in your home country or wherever your employer is based
- After 183 days you become a Greek tax resident and must file a Greek tax return
- You should consult a Greek tax accountant (λογιστής) to confirm your specific situation
VAT (ΦΠΑ) in Greece
| Rate | Applies To |
|---|---|
| 24% (standard) | Most goods and services |
| 13% (reduced) | Food, non-alcoholic beverages, accommodation, transport |
| 6% (super-reduced) | Books, newspapers, medicines, some cultural services |
Property Tax (ENFIA)
ENFIA (Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων) is Greece’s annual property tax, payable by all property owners including non-residents. Rates depend on the property’s objective value (αντικειμενική αξία), location, size and age.
For a typical city apartment worth €150,000: ENFIA typically ranges from €200–600/year. Luxury properties and those in prime areas pay significantly more. If you are considering buying property as part of a Golden Visa investment, ENFIA is a key annual cost to factor in.
How to File Your Greek Tax Return
- Platform: File online via aade.gr (AADE — Independent Authority for Public Revenue) using your Taxisnet credentials
- Deadline: Typically June 30 each year for the previous year’s income
- Declaration: Form E1 (personal income tax return); E2 for rental income; E9 for property declaration
- Language: The platform is in Greek — most expats use a local accountant (λογιστής) for €100–250/year
Double Taxation Agreements
Greece has double taxation treaties with over 55 countries including the USA, UK, Germany, France, Australia, Canada, and most EU states. These prevent you from being taxed twice on the same income. Check the full list on the AADE website.
Key Takeaways for Expats
- Get your AFM early — you need it for almost everything in Greece
- If you are a retiree, the 7% flat rate regime is extremely attractive
- If you are relocating to work in Greece, investigate the 50% exemption under Article 5C
- Digital nomads with foreign-source income have a favourable position but must get local advice
- Use a Greek accountant for filing — the Taxisnet platform is complex and in Greek
- Factor in social security (EFKA) contributions if you are self-employed in Greece
Also see: Cost of Living in Athens 2026, How to Get Your AFM & AMKA, Opening a Bank Account in Greece
