Taxes in Greece: Tax Rates, Residency Rules & Special Regimes (2026)

Last updated: June 18, 2026. This guide is general relocation planning information, not tax advice. Greek tax treatment depends on residence status, income type, treaty position, family facts, and filing history. Confirm your position with a qualified Greek tax adviser before filing or moving assets.

How Greece decides tax residence

Greek tax residence is not just a simple calendar-year tourist-count test. The annual tax period is the calendar year, but residence for individuals can be based on where a person has a permanent home, habitual abode, centre of vital interests, or physical presence in Greece for more than 183 days in any 12-month period. Double tax treaties can then apply tie-breaker rules where two countries both claim residence.

Planning note: Arriving after 2 July does not automatically keep you outside Greek tax residence. If your Greek presence exceeds the 183-day threshold in a rolling 12-month period, or your centre of vital interests moves to Greece, you need advice before assuming the first Greek year is outside scope.

Which regime fits your relocation profile?

Special tax regimes for new residents

Greece has several alternative taxation regimes, but they are narrow. Start with whether your facts fit the eligibility conditions, application deadline, income source, and annual compliance rules.

Article 5C deadline table

Article 5C is often described too loosely. The deadline depends on when the Greek employment or business activity starts.

Greek income tax rates for 2026

Greece taxes employment income, pensions, and business income through progressive brackets. The rates below are the headline personal income tax rates; final liability can be affected by deductions, tax reductions, withholding, social security, treaty relief, and special regimes.

Simple bracket example

A person with €50,000 of taxable income does not pay 39% on the full amount. The first €10,000 is taxed at 9%, the next €10,000 at 20%, the next €10,000 at 26%, the next €10,000 at 34%, and the final €10,000 at 39%. That produces €12,800 of tax before any personal reductions, withholding credits, special regimes, or treaty relief.

Rental income tax in Greece

Greek rental income is taxed on a separate progressive scale. This matters for Golden Visa property buyers, landlords with one Greek apartment, and non-residents who keep a Greek rental property.

Social security contributions

Greek payroll cost includes social security contributions as well as income tax. PwC reports the standard employee contribution at 13.37% and employer contribution at 21.79%, for a 35.16% total. The EFKA monthly contribution cap is €7,761.94 from 1 January 2026.

Property taxes for buyers and owners

Greece taxes property at purchase, during ownership, and sometimes on sale. The treatment depends on whether the property is new or resale, the owner's total Greek real estate value, and the status of capital gains tax at the time of sale.

VAT rates in Greece

Filing deadlines and payment planning

Greek tax returns are submitted electronically. New residents usually need a Greek tax registration number (AFM), access credentials, and a practical filing process before the return window opens.

Double taxation and foreign tax credits

If you become Greek tax resident, Greece generally taxes worldwide income, but foreign tax relief and treaty rules can reduce or allocate taxing rights. PwC notes that foreign tax paid can be deductible from Greek tax only where conditions are met, including filing as a Greek tax resident, providing original supporting documentation such as foreign tax returns and payment notices with Apostille and official Greek translation, and showing that the foreign country had the right to tax the income.

Short planning examples

Retiree moving with foreign pension and investment income

Test the 7% pensioner regime before the move year. The useful questions are whether the pension entitlement and prior non-residence conditions are met, whether the source country has the required cooperation agreement, how the 7% regime interacts with the treaty, and whether the July payment rule creates a cash-flow issue.

Employee starting with a Greek company in June

Article 5C timing can be favourable when qualifying work starts by 2 July and the application is made by the end of that year. Check the file before the start date where possible, because employer structure, prior tax residence, and the two-year stay declaration all matter.

Founder invoicing clients after relocating

A founder should model income tax, Article 5C eligibility, VAT, EFKA, and the 55% advance tax payment together. A low first-year income-tax estimate can still create a surprise if prepayment and social security are ignored.

Golden Visa property buyer planning rental income

Run the rental income bands, ENFIA, management costs, and transfer tax before relying on a gross yield. A high-value property can also bring additional ENFIA considerations, and non-resident owners can still have Greek filing obligations.

Frequently asked questions

What taxes do expats pay in Greece in 2026?

Foreign residents can pay Greek income tax, social security, ENFIA property tax, VAT, and tax on Greek rental income depending on their facts. Greek tax residents are generally taxed on worldwide income. Non-residents are generally taxed only on Greek-source income. Sources: AADE tax residence, PwC income tax, and PwC other taxes.

How does Greece's 7% retiree tax regime work?

The regime is for qualifying individuals entitled to a foreign pension who transfer tax residence to Greece. If accepted, they pay 7% each tax year on foreign-source income, with payment due in one instalment by the last working day of July. They must declare Greek and foreign income, and non-payment of the full tax due can move global income back to general taxation from that tax year onward. Sources: AADE tax incentives and PwC incentives.

What is the deadline for Greece Article 5C tax exemption?

If qualifying Greek employment or business activity starts by 2 July, the application can be made by the end of that tax year for inclusion in that year. If the activity starts after 2 July, the application is submitted by the end of the following tax year and is considered for that following year. Sources: AADE tax incentives and PwC incentives.

Is Greece tax residency based on the calendar year or any 12-month period?

The taxable period is the calendar year, but the physical-presence rule for individual tax residence looks at more than 183 days in Greece in any 12-month period. Residence can also arise from centre of vital interests, and treaty tie-breakers can matter where two countries claim residence. Sources: AADE tax residence and PwC residence.

Do Golden Visa property buyers automatically become Greek tax residents?

No. Buying property or holding a residence permit is not the same as tax residence. The buyer still needs to test physical presence, centre of vital interests, Greek-source income, and treaty position. Property ownership can create Greek tax obligations even where the owner remains non-resident. Sources: AADE tax residence and AADE ENFIA.

Does Movingto provide Greek tax advice?

Movingto provides relocation planning information and can help coordinate the right professional support. Tax filing positions, elections, treaty claims, and regime applications should be handled by qualified Greek tax professionals.