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Taxes

Greece — Tax: Tax Residency Rules

Under Article 4 of the Greek Income Tax Code a person is resident with a permanent residence, habitual abode or centre of vital interests in Greece, or by staying more than 183 days in any twelve months.

VerifiedGovernment / official sourceAADE — Tax residence for natural personsLast reviewed: 2026-10-23

Key facts

  • A person is a Greek tax resident if their permanent or principal residence, habitual abode or centre of vital interests is in Greece (Law 4172/2013, Article 4).
  • Presence of more than 183 days in any twelve-month period makes a person resident from the first day of presence.
  • The day-count test does not apply to those in Greece only for tourism, medical or similar private reasons, provided the stay does not exceed 365 days.
  • AADE customs guidance defines habitual abode as at least 185 days in a twelve-month period, which is separate from the 183-day tax test.

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