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Greece 183‑day rule: when you become tax resident

Tax days · EuropeChecked Updated

Greece 183

Tax days
183days in any 12 months

More than 183 days in Greece, added up, in any twelve-month period.1

From
Past the line, you count as a Greek tax resident from the first day of your presence in Greece.1
Window
The count runs over any twelve-month period, not a fixed calendar year.1
Also counts
You are also resident if your permanent or principal home, your habitual abode, or the centre of your vital interests, meaning personal and economic ties, is in Greece.2
Visitors
The 183-day test does not apply to a stay only for tourist, medical, therapeutic or similar private reasons that lasts no more than 365 days, short periods abroad included.3
Officials
Greek consular, diplomatic and similar public officials, and Greek-national civil servants working abroad, are also Greek tax residents.4
At the line
Tax residence decides which state has the right to tax your worldwide income.5

Questions people ask

How many days make you a tax resident of Greece?

More than 183 days in Greece, added up, in any twelve-month period.1 Past the line, you count as a Greek tax resident from the first day of your presence in Greece.1

Is the Greek 183-day count a calendar year?

The count runs over any twelve-month period, not a fixed calendar year.1

Can I be Greek tax resident with fewer than 183 days?

You are also resident if your permanent or principal home, your habitual abode, or the centre of your vital interests, meaning personal and economic ties, is in Greece.2

Do tourists count the 183 days in Greece?

The 183-day test does not apply to a stay only for tourist, medical, therapeutic or similar private reasons that lasts no more than 365 days, short periods abroad included.3

Sources

5 official pages, each with its exact words
  1. AADE, tax residence (ITC), 183 days · Independent Authority for Public Revenue (AADE) · read 26 Oct 2026
    Exact words An individual being in Greece for a period exceeding one hundred eighty-three (183) days, cumulatively, during any twelve-month period, shall be considered a Greek tax resident from the first day of his/her presence in Greece.
  2. AADE, tax residence (ITC), home and vital interests · Independent Authority for Public Revenue (AADE) · read 26 Oct 2026
    Exact words has his/her permanent or principal residence or his/her habitual abode or the center of his/her vital interests in Greece, i.e. his/her personal and economic relations
  3. AADE, tax residence (ITC), visitors · Independent Authority for Public Revenue (AADE) · read 26 Oct 2026
    Exact words The above criterion is not applied for those who reside in Greece exclusively for touristic, medical, therapeutic or other similar private reasons and their stay does not exceed three hundred sixty-five (365) days, including short periods of stay abroad.
  4. AADE, tax residence (ITC), public officials · Independent Authority for Public Revenue (AADE) · read 26 Oct 2026
    Exact words is a consular, diplomatic or public official of similar status or civil servant, with Greek nationality, working abroad
  5. AADE, tax residence (ITC), purpose · Independent Authority for Public Revenue (AADE) · read 26 Oct 2026
    Exact words is a key criterion in order to determine the state which has the right to tax an individual for its worldwide income
Checked against Independent Authority for Public Revenue (AADE) on 26 Oct 2026 Updated 26 Oct 2026

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