This article provides a detailed overview of the current tax residency rules for individuals in Greece, clarifying the core criteria used by Greek authorities in 2025. Readers will learn how residency is established for income tax purposes and which legal frameworks may apply in the presence of international connections.
Greece: Overview of Individual Tax Residency Rules
Tax residency in Greece for 2025 is determined by a specific framework of qualitative criteria, rather than a strict minimum day-count. The Greek tax code does not apply the common 183-day rule found in other jurisdictions. Instead, residency is assessed through several core factors, all of which can significantly impact an individual’s tax obligations in Greece.
Summary of Greek Tax Residency Criteria (2025)
| Residency Rule | Applicable in 2025? | Comments |
|---|---|---|
| Minimum Days of Stay | 0 days | No official minimum threshold applies |
| 183-Day Rule | No | This rule does not apply in Greece |
| Center of Economic Interest | Yes | Determining factor in residency status |
| Habitual Residence | Yes | Assessed based on ongoing presence and life pattern |
| Center of Family | Yes | Location of family contributes to status |
| Citizenship Considered | No | Citizenship alone does not establish residency |
| Extended Temporary Stay Rule | No | Not part of Greek assessment |
Key Tax Residency Tests in Greece
Greece evaluates tax residency using the following primary principles:
- Center of Economic Interest: Individuals whose main economic activities (such as employment or business operations) are located in Greece may be treated as tax residents, even with limited physical presence. This concept takes precedence over fixed day-counts.
- Habitual Residence: Authorities look at where an individual normally resides throughout the year, rather than simply where they spend a majority of days. Patterns of living, duration of stays, and continuity are emphasized over specific thresholds.
- Center of Family: The location of an individual’s close family (such as spouse and dependent children) is a strong indicator of residency. If a taxpayer’s immediate family lives in Greece, this may trigger residency status regardless of travel or work schedules.
It is important to note that citizenship and extended temporary stays do not, on their own, create tax residency in Greece.
Double Tax Treaties and Residency Tie-Breakers
For individuals who have connections to more than one country, Double Tax Treaties (DTTs) play a critical role in determining residency. Greece has signed numerous DTTs, and these agreements can override domestic tax residency rules. In situations where two countries claim an individual as a tax resident, the DTT will provide a tie-breaker mechanism, typically based on factors such as permanent home, center of vital interests, habitual abode, or nationality.
What’s Not Used for Tax Residency in Greece?
There is no minimum-days-of-stay threshold as of 2025—unlike many European jurisdictions. The 183-day rule and extended temporary residency criteria are not applied. While these factors are used elsewhere, Greece’s tax code instead focuses on qualitative and personal factors surrounding presence, family, and economic interests.
Summary Table: Core Tax Residency Framework (2025)
| Rule Name | Applies for Residency? |
|---|---|
| Minimum Days of Stay | No threshold |
| Center of Economic Interest | Yes |
| Habitual Residence | Yes |
| Center of Family | Yes |
| Citizenship | No |
| Extended Temporary Stay | No |
| Double Tax Treaties | Potentially (tie-breaker) |
Practical Implications of Greek Tax Residency
If you are determined to be a Greek tax resident in 2025, you will be subject to taxation on your worldwide income. Non-residents are taxed only on Greek-sourced income. Given these criteria, individuals who conduct business, keep their family, or habitually live in Greece—regardless of citizenship or specific number of days—should carefully review their risk of Greek tax residency.
Pro Tips: Navigating Greek Tax Residency (2025)
- Review your main economic and family ties each year—documentation is key in the event of a residency review by Greek authorities.
- If you spend extended time in multiple countries, check Greece’s Double Tax Treaty network and review tie-breaker criteria.
- Habitual residence and center of economic interest are decisive—merely limiting time spent in Greece will not prevent residency status if your life is centered there.
- For dual-residents, ensure you maintain records demonstrating the true center of your personal and economic life, especially if you anticipate relying on treaty protection.
Official Resources for Greek Tax Residency
Further official information on Greek tax residency regulations can be found on the Greek government’s primary finance portal: https://www.gsis.gr.
In summary, Greece relies on a substance-over-form approach for tax residency as of 2025. The individual’s habitual presence, economic activity, and family connections are paramount. For internationally mobile professionals, double tax treaties often play a critical tie-breaking role. Diligent documentation and ongoing review of your center of life remain the best strategies for effective tax management in Greece.