Greece tax residency: the 183-day rule
Greece treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Greece's tests, not the whole rule (see the others below). Source: Independent Authority for Public Revenue (AADE), last reviewed 2026-05-27.
183 days isn't the only route — Greece can also treat you as resident on non-day grounds (permanent or principal residence, habitual / usual abode, centre of vital (living) interests, greek-national diplomat / public servant serving abroad). See every test below.
Spend 183 days or more in Greece across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 183 days
- Counting window
- 12-month rolling
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does Greece count days for tax residency?
According to Independent Authority for Public Revenue (AADE), you become a tax resident of Greece once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.
183 days cumulative in any 12-month window (Art. 4 ITC)
183 days · any rolling 12-month windowSpend 183 days or more in Greece across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Greek tax resident from day 1 of presence if you exceed 183 cumulative days in any 12-month period. Not applied for purely touristic/medical stays ≤365 days. Permanent or principal residence and centre of vital interests are independent triggers.
What else makes you a tax resident of Greece?
The day count is only one route. Greece can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Permanent or principal residence
An individual is a Greek tax resident if they maintain a permanent or principal residence (home) in Greece, independent of any day count (Art. 4 para. 1(a), Law 4172/2013).
Habitual / usual abode
Having one's usual (habitual) abode in Greece independently establishes Greek tax residency, regardless of days spent (Art. 4 para. 1(a)).
Centre of vital (living) interests
Residency arises if Greece is the centre of an individual's living interests — i.e. the focal point of their personal, financial or social relations (employment, family, investments, property), assessed on the totality of personal and economic ties.
Greek-national diplomat / public servant serving abroad
A consular or diplomatic agent, an official of similar status, or a public servant who holds Greek nationality and serves abroad is deemed a Greek tax resident even while living outside Greece (Art. 4 para. 1(b)).
Greece at a glance
- Tax year
- 1 January – 31 December (the taxable period is the calendar year; Greece does not permit any taxable year other than the calendar year).
- How days are counted
- Residency is based on physical presence exceeding 183 days in any rolling 12-month period (not the calendar year), and someone "constantly present including short periods of living abroad" is treated as resident from the first day of presence; PwC/AADE do not explicitly specify whether arrival/departure days or part-days count as whole days, so that nuance is unconfirmed.
- What residency means
- Greek tax residents are taxed on their worldwide income, while non-residents are taxed only on Greek-source income; once the 183-day threshold is exceeded, residency applies retroactively from the first day of presence in Greece for that period.
- Notable regime
- Greek non-dom / alternative taxation regimes: Art. 5A HNWI regime — flat EUR 100,000/yr on all foreign income (plus EUR 20,000 per added family member) for up to 15 fiscal years, requiring a EUR 500,000 investment within 3 years and non-residency for 7 of the prior 8 years; and Art. 5B — flat 7% on foreign pension income for relocating foreign retirees.
Official source
Independent Authority for Public Revenue (AADE). View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in Greece
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Greece's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Greece without becoming a tax resident?
According to Independent Authority for Public Revenue (AADE), Greece treats you as a tax resident at 183 days across any rolling 12-month window (the "183 days cumulative in any 12-month window (Art. 4 ITC)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Greece?
No. Beyond the day count, Greece can treat you as resident through permanent or principal residence, habitual / usual abode, centre of vital (living) interests, greek-national diplomat / public servant serving abroad — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Greece?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Independent Authority for Public Revenue (AADE).
What is the official source for Greece's tax-residency rule?
Independent Authority for Public Revenue (AADE). The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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