Greece
Individuals Taxation

Overview

Greece offers a progressive personal tax system and various attractive incentives for foreign individuals relocating to the country. Special regimes are available for pensioners, high-net-worth individuals, and professionals moving their tax residence to Greece.

With proper structuring, expatriates can benefit from significantly reduced tax liabilities under Greek law.

Greek Tax System for Individuals

Residents are taxed on worldwide income; non-residents are taxed only on Greek-source income.
Progressive income tax rates apply from 9% to 44%, depending on income level.
Social security contributions are mandatory for employees and self-employed individuals.
Tax credits and deductions apply for dependent children, rent, insurance, and other expenses.
The non-dom regime offers a flat annual tax of €100,000 for foreign-source income (plus €20,000 per dependent).
Foreign pensioners can opt for a 7% flat tax rate on all foreign-sourced income for 15 years.
New tax residents working in Greece may benefit from a 50% exemption on employment income for up to 7 years.
Capital gains tax applies to real estate and securities, subject to certain exemptions.
Solidarity contribution abolished from 2023 onwards for most taxpayers.
Greece has 60+ double tax treaties that provide relief from international double taxation.

Requirements and Procedures

Annual tax return (Form E1) must be filed by all residents with taxable income.
Filing deadline is usually end of June for the previous tax year.
Electronic filing via the TaxisNet platform is mandatory.
Non-residents must file if they have Greek income (e.g., rental or employment).
New residents must declare their change of tax residency through the local tax office and submit supporting documents.
Application for special tax regimes (non-dom, foreign pensioner, etc.) must be filed with the Independent Authority for Public Revenue (AADE) before 31 March of the relevant year.
Advance tax payments may apply for self-employed and rental income.
Tax residency certificate can be issued upon request if requirements are met (183-day rule or center of vital interests).
Income and expenses must be documented for deductions and audit purposes.
Social security registration applies upon local employment or self-employment.

How Charfort can help you?

Assess your tax residency status and optimize entry into Greece.
Guide you through non-dom or foreign pensioner regime applications.
Assist with electronic tax registration and annual filing obligations.
Help structure your relocation to minimize exposure to Greek tax.
Provide cross-border tax planning in coordination with your home country.
Ensure correct application of double tax treaties.
Advise on real estate income, pensions, and capital gains taxation.
Support with advance tax payments and local compliance.
Help you obtain a Greek tax residency certificate.
Represent you before the AADE and local tax authorities if needed.

Frequently asked questions

Everything you need to know about the process.

Do I pay tax in Greece if I live there?

Yes. If you become a tax resident, you are taxed on your worldwide income unless you qualify for a special regime.

What is the non-dom regime in Greece?

It allows HNWIs to pay a flat €100,000 annual tax on all foreign income, regardless of amount, for up to 15 years.

Can foreign pensioners benefit from a special regime?

Yes. If approved, they can be taxed at 7% flat on all foreign income for 15 years.

Are employment income and social contributions high in Greece?

Employment income is taxed progressively, and social contributions are around 16–20% for employees.

How can I declare tax residency in Greece?

By submitting a request to the local tax office with evidence of residence, 183-day stay, or economic center of life.

Is there a tax return even if I only have foreign income?

Yes, especially if you are tax resident or under a special regime.

Are there exemptions on foreign capital gains?

Not under ordinary rules, but they may not be taxed under non-dom or foreign pensioner regimes if sourced abroad.

Can I claim tax relief under a double tax treaty?

Yes, Greece applies its network of over 60 DTTs to prevent double taxation.

Contact us today

Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.

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