🇬🇷Country tax guide
Digital Nomad Taxes in Greece
Tax residency rules, rates, and what digital nomads need to know about working remotely in Greece.
Quick Facts
- Tax residency trigger
- 183 days (rolling 12 months)
- Tax year
- Calendar year (Jan 1 – Dec 31)
- Income tax range
- 9% – 44%
- Special regime
- Art. 5C: 50% exemption
- Digital nomad visa
- Yes (immigration-only)
Residency
When Do You Become Tax Resident?
Greece decides tax residency under Article 4 of its Income Tax Code using two independent tests. The mechanical one is physical presence: spend more than 183 days in Greece, counted cumulatively over any 12-month period, and you are treated as a Greek tax resident — from your first day of presence.
The qualitative one looks at your centre of vital interests: if your permanent home, habitual abode, or the hub of your personal and economic ties is in Greece, you can be resident even on fewer days.
Once resident, you owe Greek tax on your worldwide income at progressive rates that, from 2026, run from 9% to 44%. If another country also claims you, the tie-breaker rules of one of Greece's 57+ double tax treaties decide.
The day count
The 183-Day Rule in Greece
Greece's 183-day threshold is stricter than many nomads assume, because it is measured over any rolling 12-month window rather than a single calendar year — you can't reset the clock on January 1. Days are counted cumulatively, so multiple short stays add up.
Stay under the threshold and keep your life centred elsewhere, and Greece generally has no claim on your foreign-source remote income. Cross it, and you become taxable in Greece on everything you earn worldwide, on the regular progressive scale — with the solidarity surcharge no longer in the picture (abolished from 2023).
Anyone deliberately straddling the line should keep travel evidence, since the burden of demonstrating non-residency falls on you.
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What you'll pay
Tax Rates
| Income Bracket | Rate |
|---|---|
| Up to €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% |
2026 scale enacted as Law 5246/2025 (effective Jan 1, 2026) — the 20%/26%/34% bands were cut from 22%/28%/36% and the 39% band is new. Reduced scales apply for under-30s and families with children. Employment, pension, and business income share this scale.
Treaty relief
Double Taxation Treaties
Greece has 57+ double tax treaties in force (as of July 2026), covering the US, UK, Germany, and most countries nomads are paid from. Tie-breakers follow the OECD model: permanent home, centre of vital interests, habitual abode, nationality.
Treaty relief must be actively claimed, and Greek authorities expect documentation. Dual residents should assemble evidence of their foreign permanent home and ties before the Greek tax office asks.
For nomads
Digital Nomad Visa & Tax
Greece's digital nomad visa, created by Article 11 of Law 4825/2021, is purely an immigration document: it lets you live in Greece while working remotely for foreign employers or clients, but it contains no tax provisions and grants no tax discount by itself.
Stay under 183 days and you typically remain tax resident elsewhere, paying Greece nothing on your remote income; settle in past that point and you become an ordinary Greek tax resident taxed on worldwide income at up to 44%.
The much-advertised 50% exemption (Article 5C, up to seven years) is real but has a catch: it requires working for a Greek entity or a Greek branch of a foreign company, or registering self-employed business activity in Greece — a foreign payroll job alone doesn't qualify. Many nomads therefore either keep visits short or restructure as Greek-registered freelancers before claiming the break, ideally with local tax advice.
Watch out
Common Mistakes
Believing the nomad visa comes with a tax break
Greece's DN visa is immigration-only. Unlike Croatia or Malta, it grants no exemption or reduced rate — your tax outcome is decided entirely by the ordinary residency rules.
Expecting the 50% exemption on a foreign payroll job
Article 5C requires a Greek employer, a Greek permanent establishment, or Greek self-employment registration. Working remotely for a foreign company payroll does not qualify — the practical route is registering as a Greek freelancer invoicing foreign clients.
Counting days by calendar year
Greece measures 183 days over any rolling 12-month period, and treats you as resident from your first day of presence once crossed. January 1 doesn't reset anything.
Using pre-2026 tax tables
Law 5246/2025 cut the middle brackets and added a 39% band from January 2026. Sources still showing 22%/28%/36%/44% above €40,000 are quoting the old scale.
Tax disclaimer: This is general information, not tax advice. Tax laws change frequently and may be interpreted differently by local authorities. Always consult a qualified tax professional before making decisions based on this content.
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