Greece operates a national tax system administered primarily by the Independent Authority for Public Revenue (AADE). Tax obligations depend on tax residency status, source and type of income, business or employment activity, and applicable tax agreements — individuals relocating to Greece should evaluate tax implications before establishing residence.
- Tax residency is determined by specific legal criteria (days present, permanent home, centre of vital interests), not simply by relocating. - Spending more than 183 days in Greece during a tax year may affect tax residency, though day count alone does not determine all obligations. - A Greek Tax Identification Number (AFM) is required for many everyday administrative activities, not just tax filing.
An individual may become a Greek tax resident depending on criteria including days present in Greece, permanent home availability, centre of vital interests, and personal and economic connections, assessed on individual circumstances. Greek tax residency may be affected when an individual spends more than 183 days in Greece during a tax year, though the number of days alone may not determine all tax obligations. Individuals conducting taxable activities generally require a Greek Tax Identification Number (AFM), used for tax administration, employment procedures, property transactions and banking. Greek tax residents are generally subject to taxation according to Greek tax legislation, with treatment depending on income source, tax residency status, applicable exemptions and international agreements.
Employment income may be subject to income tax and social security contributions, with employers generally having reporting obligations. Individuals conducting business activities may have obligations relating to business registration, income taxation, accounting requirements and tax filings, depending on business structure, activity type and professional status. Tax treatment of capital gains depends on asset type, transaction type, individual circumstances and current legislation. Property owners receiving rental income in Greece may have obligations relating to property registration, rental declarations and income taxation.
ENFIA is Greece's annual property ownership tax, with the amount depending on property characteristics, location and tax values. Greece applies VAT to goods and services at rates depending on the type of supply and applicable legislation, with businesses required to comply with VAT registration and reporting obligations where applicable. Workers and businesses may have social security obligations depending on employment type, professional status and applicable legislation.
Greece has introduced certain tax regimes aimed at attracting foreign residents and investment, such as foreign resident tax arrangements and investment-related tax provisions — eligibility depends on individual circumstances, legislative conditions and application requirements, and current conditions must be verified with AADE. Greece has double taxation agreements with multiple countries to reduce double taxation, allocate taxing rights and provide relief, with treatment depending on country of residence, income type and applicable treaty provisions. Tax registration typically involves obtaining an AFM, registering with relevant authorities where required, maintaining tax records, and submitting required declarations.