Taxes in Greece: Complete Guide to Greek Tax Rates, Residency Rules & Special Regimes (2026)

Greece operates one of Europe's most expat-friendly tax systems, with special regimes that can slash your tax bill by 50% or more. The country's progressive income tax rates range from 9% to 44% under Law 5246/2025, but foreign retirees can pay just 7% on pension income for 15 years—and professionals relocating to Greece qualify for a 50% income tax exemption under Article 5C.

This guide breaks down everything you need to know about Greek taxation in 2026: residency rules that determine your tax obligations, current income and rental tax brackets, social security contributions, property taxes, and the special regimes designed to attract foreign residents. Whether you're retiring to the islands, relocating for work, or investing in Greek property, understanding these tax implications is essential for planning your move.

Tax Residency in Greece: The 183-Day Rule

Your tax residency status determines whether Greece can tax your worldwide income or only your Greek-source income. This is the most fundamental concept for anyone moving to Greece.

You become a Greek tax resident if any of the following apply:

• You spend 183 days or more in Greece during a calendar year
• Your center of vital interests (family, economic ties, permanent home) is in Greece
• You are a Greek citizen working abroad for the Greek government

Tax implications by residency status:

• Greek tax residents: Taxed on worldwide income from all sources globally
• Non-residents: Taxed only on income sourced from within Greece

The 183-day rule is the primary test, but Greek tax authorities may also establish residency based on where your family lives, where you maintain a permanent home, or where your business and economic interests are concentrated. If you split time between Greece and another country, maintaining clear documentation of your days spent in each location is critical.

Important: Tax residency is determined on a calendar-year basis (January 1 to December 31). If you arrive in Greece mid-year and spend fewer than 183 days in that first calendar year, you may not become a tax resident until the following year.

Income Tax Rates in Greece (2026)

Greece uses a progressive income tax system with six brackets under Law 5246/2025, which took effect in 2026. The rates apply to total annual taxable income from employment, pensions, business profits, and other sources.

2026 Income Tax Brackets

Employment and Pension Income:

• €0 – €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%

These rates apply to your taxable income after deductions. For employed individuals, the employer withholds tax monthly, with any adjustment settled when you file your annual return.

How Progressive Taxation Works in Greece

Greece's progressive system means you don't pay your top rate on all income—only on income within each bracket. Here's how it works in practice:

Example: €50,000 Annual Income

• First €10,000 at 9% = €900
• Next €10,000 at 20% = €2,000
• Next €10,000 at 26% = €2,600
• Next €10,000 at 34% = €3,400
• Final €10,000 at 39% = €3,900
• Total tax: €12,800 (25.6% effective rate)

The effective tax rate is always lower than your marginal rate. Even high earners in the 44% bracket pay an average rate well below 44% because lower brackets apply to the first portions of their income.

Tax Reduction for Low Incomes

Greek tax law provides a tax reduction for employment and pension income that effectively creates a tax-free threshold:

• Income up to €12,000: Tax reduction of €777
• Income €12,001 – €20,000: Reduced gradually
• Income over €20,000: No reduction

This means someone earning €8,600 or less pays zero income tax after the reduction is applied.

Rental Income Tax Rates (2026)

If you own property in Greece—whether as a resident or non-resident—rental income is taxed separately from other income using its own progressive scale. Law 5246/2025 also updated these brackets for 2026.

2026 Rental Income Tax Brackets

• €0 – €12,000: 15%
• €12,001 – €24,000: 25%
• €24,001 – €36,000: 35%
• Over €36,000: 45%

These rates apply to annual gross rental income. Landlords can deduct a flat 5% for maintenance expenses without providing receipts, or actual documented expenses if higher.

Short-term rental note: Income from platforms like Airbnb is subject to the same rental income tax rates. Registration with the AADE short-term rental registry is mandatory before listing any property.

Special Tax Regimes for Foreign Residents

Greece has introduced several special tax programs specifically designed to attract foreign residents. These regimes can dramatically reduce your tax burden compared to standard rates.

7% Non-Dom Regime for Retirees

The most attractive tax regime for retirees moving to Greece is the 7% flat tax on foreign pension income. Introduced to attract wealthy retirees, this regime offers substantial savings compared to standard progressive rates.

Key features:

• Flat 7% tax on all foreign-source pension income
• Duration: 15 years maximum
• Eligibility: Must transfer tax residence to Greece and not have been a Greek tax resident for at least 5 of the previous 6 years
• Minimum investment: None currently required (unlike some countries' golden visa programs)
• Greek income: Income sourced from within Greece is taxed at normal progressive rates

Example savings:

A retiree with €60,000 annual pension income from abroad would pay:

• Under standard rates: approximately €17,300 (28.8% effective)
• Under 7% regime: €4,200
• Annual savings: €13,100

Over the 15-year maximum duration, total savings could exceed €196,000 compared to standard taxation.

Application process: Submit an application to the Greek tax authority (AADE) by March 31 of the year following your transfer of tax residence. The election is irrevocable once approved.

50% Tax Exemption for Professionals (Article 5C)

Greece's Article 5C regime targets skilled professionals and employees relocating to Greece for work. If you qualify, 50% of your employment or business income is exempt from Greek income tax for seven years.

Eligibility requirements:

• Not a Greek tax resident for at least 5 of the previous 6 years
• Transfer tax residence to Greece
• Provide employment services in Greece or start a business in Greece
• Must work for a Greek employer or through a Greek permanent establishment

How it works:

Only 50% of your qualifying income is subject to Greek tax. The other 50% is completely exempt—not deferred, but permanently tax-free.

Example calculation:

A professional earning €80,000 annually under Article 5C:

• Taxable income: €40,000 (50% of €80,000)
• Tax on €40,000: approximately €9,700
• Effective rate on total income: 12.1%

Without the exemption, the same €80,000 would face approximately €24,500 in tax (30.6% effective rate).

Duration: 7 years from the year of tax residence transfer

Application: Submit to AADE by March 31 of the year after establishing Greek tax residence.

Alternative Taxation for High-Net-Worth Individuals

Greece also offers a non-dom regime for high-net-worth individuals (not specifically retirees) involving a €100,000 annual flat tax on foreign income. This program suits individuals with substantial foreign investment income but is less relevant for most expats than the retiree or professional regimes.

Social Security Contributions in Greece

Employees and employers both contribute to Greece's social security system (EFKA). These contributions fund pensions, healthcare, unemployment insurance, and other social benefits.

2026 Social Security Rates

Total contribution: 35.16% of gross salary

• Employee contribution: 13.37%
• Employer contribution: 21.79%

The employee portion is deducted from your gross salary, while employers pay their portion on top of your salary.

Contribution Breakdown

Employee contributions (13.37% total):

• Main pension insurance: 6.67%
• Supplementary pension: 3.25%
• Healthcare: 2.15%
• Unemployment: 1.30%

Employer contributions (21.79% total):

• Main pension insurance: 13.33%
• Supplementary pension: 3.25%
• Healthcare: 4.30%
• Unemployment: 0.91%

Ceiling on Contributions

Social security contributions apply up to a monthly earnings ceiling. For 2026, this ceiling is €7,761.94 per month (€93,143.28 annually). Earnings above this amount are not subject to additional social security contributions.

Self-Employed Contributions

Self-employed individuals pay contributions based on income brackets, with minimum contributions starting around €220 per month for the lowest income tier. The rates and brackets adjust annually.

Advance Tax Payments for Self-Employed

If you have income not subject to withholding at source—such as rental income, freelance income, or business profits—Greek tax authorities assess a prepayment of 55% on the current year's estimated income tax. This advance payment is due together with any balance from the previous year. For your first year of filing, this advance is reduced to 50%. This is a crucial cash flow consideration for freelancers, landlords, and business owners.

Property Taxes in Greece

Greece levies several taxes on real estate, whether you're buying, owning, or selling property.

ENFIA (Annual Property Tax)

The Unified Property Tax (ENFIA) is an annual tax on all real estate in Greece. Both residents and non-residents who own Greek property must pay ENFIA.

ENFIA consists of two components:

• Main tax: Based on property location, size, age, floor level, and amenities
• Supplementary tax: Additional tax on properties where the owner's total real estate value exceeds €500,000 (per Law 5219/2025)

Typical ENFIA amounts:

• Small apartment in Athens: €200 – €600 annually
• Mid-size house on an island: €400 – €1,200 annually
• Luxury villa: €2,000 – €10,000+ annually

ENFIA bills are issued in August each year, with payment in 5-10 monthly installments through January.

Property Transfer Tax

When purchasing real estate in Greece, the buyer pays a 3% transfer tax on the property value. This applies to:

• Resale properties (not from developers)
• Properties where VAT doesn't apply

Note: New properties purchased directly from developers are typically subject to 24% VAT instead of the 3% transfer tax.

Capital Gains Tax on Real Estate

Capital gains tax on real estate sales is currently SUSPENDED until December 31, 2026.

When the suspension ends, capital gains from property sales will be taxed at 15% on the profit (sale price minus acquisition cost and documented improvements). The suspension has been repeatedly extended since 2013, so monitor this for future changes.

Primary residence exemption: Even when capital gains tax applies, sales of primary residences are typically exempt under certain conditions.

VAT in Greece

Greece applies Value Added Tax (VAT) to goods and services at three rates:

VAT Rates (2026)

• Standard rate: 24% — Most goods and services
• Reduced rate: 13% — Food, restaurants, hotels, public transport, cultural events
• Super-reduced rate: 6% — Pharmaceuticals, books, newspapers, theater tickets

Island VAT Reductions

Certain Greek islands benefit from reduced VAT rates:

• Standard rate: 17% (instead of 24%)
• Reduced rate: 9% (instead of 13%)
• Super-reduced rate: 4% (instead of 6%)

These reductions apply to islands in the Aegean (excluding Mykonos and Santorini, which lost the benefit). If you're living or doing business on an eligible island, goods and services cost less.

Tax Filing in Greece

Annual Tax Return Deadline

The tax filing period for Greek tax returns is March 15 to July 15 each year for the previous year's income. For example, 2025 income is filed between March 15 and July 15, 2026.

How to File: The AADE Portal

All Greek tax returns are filed electronically through the AADE (Independent Authority for Public Revenue) portal at www.aade.gr. There is no paper filing option for standard returns.

To file, you need:

• Greek tax registration number (AFM)
• TAXISnet credentials (username and password)
• Supporting documents (income certificates, receipts for deductions)

First-time filers: Non-residents and new residents must first register for an AFM at a local tax office (DOY), then activate TAXISnet access.

Payment of Tax Due

Tax due is typically paid in 3 installments:

• First installment: July 31
• Second installment: August 31
• Third installment: September 30

Alternatively, paying in full by July 31 may qualify for a small discount.

Required Documentation

Gather these documents before filing:

• Employment income certificate from employer (bebaiosi apodochon)
• Pension statements
• Bank interest certificates
• Rental income records
• Property ownership details for ENFIA
• Health and education expense receipts (limited deductions available)

Double Taxation Treaties

Greece has double taxation treaties with over 50 countries, including the United States, United Kingdom, Germany, France, and Canada. These treaties prevent the same income from being taxed in both Greece and your home country. Note that Australia does not currently have a double taxation treaty with Greece.

Key treaty provisions typically include:

• Pension income: Often taxed only in the country of residence (Greece if you move there)
• Employment income: Taxed where work is performed
• Dividends and interest: Reduced withholding tax rates
• Tax credits: If tax is paid in one country, credit is available in the other

Important: Treaty benefits don't apply automatically. You must claim them on your Greek tax return and provide supporting documentation. Foreign tax returns and payment notices must bear an Apostille seal (per the Hague Convention) and be officially translated into Greek. The foreign country must have had the right to tax the income in question.

Tax Planning Tips for Expats

Before Moving to Greece

• Time your move strategically: Arriving after July 1 means you likely won't become a tax resident until the following year
• Realize capital gains before moving: Sell appreciated assets before becoming a Greek tax resident if possible
• Evaluate special regimes early: The 7% retiree and 50% professional regimes require applications within specific deadlines
• Review pension structure: Consider whether to take lump sums or continue regular pension payments based on tax treatment

After Becoming a Resident

• Keep meticulous records: Greek tax authorities may request documentation for foreign income
• Declare all worldwide income: Failure to declare foreign accounts or income carries significant penalties
• Use electronic payments: Greece requires a percentage of income to be spent via electronic payments to qualify for certain deductions
• Claim treaty benefits: Don't pay tax twice—ensure you're claiming credits for foreign taxes paid

Common Mistakes to Avoid

• Assuming residency based only on days: The 183-day rule isn't the only test—center of vital interests matters too
• Missing special regime deadlines: March 31 applications are strictly enforced
• Underreporting rental income: Tax authorities cross-reference property records with tax returns
• Ignoring ENFIA: Even non-residents must pay annual property tax

Frequently Asked Questions

How many days can I stay in Greece without becoming a tax resident?

You can stay up to 182 days in a calendar year without triggering the 183-day residency rule. However, Greek tax authorities may still establish residency based on your center of vital interests—where your family lives, where you maintain a permanent home, or where your economic ties are strongest. Simply counting days isn't always sufficient; maintain clear documentation of your ties to your home country.

What is the income tax rate in Greece for expats?

Expats pay the same progressive income tax rates as Greek citizens, ranging from 9% on income up to €10,000 to 44% on income over €60,000. However, expats may qualify for special regimes: the 7% flat tax for retirees on foreign pension income or the 50% tax exemption for professionals relocating to Greece. These special regimes can dramatically reduce your effective tax rate.

How does the 7% non-dom tax regime work in Greece?

The 7% non-dom regime allows foreign retirees who transfer their tax residence to Greece to pay a flat 7% tax on all foreign-source pension income for up to 15 years. You must not have been a Greek tax resident for at least 5 of the previous 6 years. The application must be submitted to AADE by March 31 of the year following your move. Greek-source income remains taxed at normal progressive rates.

Is there capital gains tax on property in Greece?

Capital gains tax on real estate sales is currently suspended until December 31, 2026. If reinstated, the rate would be 15% on the profit from property sales. The suspension has been extended multiple times since 2013. Primary residence sales are typically exempt even when the tax applies.

What is the deadline for filing taxes in Greece?

Greek tax returns must be filed between March 15 and July 15 each year for the previous year's income. Filing is done exclusively through the AADE online portal using your TAXISnet credentials. Tax payments are typically due in three installments from July through September.

Do I need to pay Greek taxes on my foreign pension?

If you're a Greek tax resident, your foreign pension is subject to Greek taxation as part of your worldwide income. The standard progressive rates (9% to 44%) apply unless you qualify for the 7% retiree regime. Double taxation treaties may provide credits for taxes paid in your home country, preventing you from being taxed twice on the same income.

What social security do employees pay in Greece?

Employees contribute 13.37% of gross salary to social security, with employers contributing an additional 21.79%—totaling 35.16%. These contributions fund pensions, healthcare, unemployment benefits, and other social insurance. Contributions apply up to a monthly ceiling of €7,761.94.

Can I get a tax exemption for working remotely in Greece?

The 50% tax exemption under Article 5C applies to employment and business income earned in Greece. Remote workers employed by foreign companies without a Greek presence generally don't qualify, as the regime requires providing services in Greece to a Greek employer or establishing a Greek business. However, Greece periodically introduces digital nomad-focused programs, so check current offerings.