Whether Greece taxes your income comes down to one question: are you a Greek tax resident? For most remote workers the answer turns on the 183-day rule, but days are not the only test. Here is how it works, what an AFM has to do with it, and how treaties and Article 5C change the picture.
The short answer
- More than 183 days in Greece in any 12-month period makes you tax resident, from your first day.
- Fewer days can still count if your main home or centre of vital interests is here.
- Residents are taxed on worldwide income; non-residents only on Greek-source income.
- An AFM does not make you resident.
- Treaties with more than 50 countries prevent most double taxation; US citizens file in both countries regardless.
- New residents who work here may qualify for the 50% Article 5C exemption.
The 183-day rule
Tax residency decides which country has the primary right to tax your income.
Under Article 4 of the Greek Income Tax Code (Law 4172/2013), you are a Greek tax resident if you are physically present in Greece for more than 183 days, cumulatively, in any 12-month period. The days do not have to be continuous, the period is not tied to the calendar year, and once you cross the threshold you count as resident from the first day of your presence.
- Under 183 days: If you spend a few months in Greece over the summer and then leave, you generally remain a tax resident of your home country. Greece then taxes only Greek-source income, not your foreign earnings.
- Over 183 days: Greece considers you a tax resident. You are legally obligated to declare and pay tax on your worldwide income to the Greek tax authorities.
Two caveats. Days are not the only test: you are also resident if your main home, habitual abode or centre of vital interests (family, main business) is in Greece, even with fewer than 183 days. And the day count does not apply to stays of up to 365 days purely for tourist, medical or similar private reasons; working remotely from a Greek apartment is not tourism in this sense.
Does an AFM make you a tax resident?
Many expats worry that applying for a Greek tax number (AFM) instantly makes them liable for Greek tax.
This is a myth.
An AFM is simply an identification number. You need it to buy a car, rent a long-term apartment or open a bank account. Holding one does not make you a tax resident and does not trigger tax on its own.
Your tax residency is determined by your physical presence (the 183-day rule) and where your centre of vital interests lies. Just make sure you are registered as a non-resident until you actually move. More in our guide on what the AFM is and how to get one.
Avoiding double taxation
If you become Greek tax resident, will both Greece and your home country tax you? Usually not. Greece has double taxation treaties with more than 50 countries, including the UK, the US, Canada, Germany and every EU member state except Sweden, which terminated its treaty with Greece from 2022.
There is no comprehensive treaty with Australia, only an airline-profits agreement. Negotiations on one were still ongoing in 2026, but nothing has been signed.
Under these treaties, tax paid in Greece is usually credited in your home country, or vice versa, or the income is exempt in one of the two countries, so in most cases you do not pay full tax twice. If both countries claim you as resident, the treaty tie-breaker decides: permanent home, then centre of vital interests, then habitual abode, then nationality.
The US exception
US citizens are different: the US taxes based on citizenship, not just residency. If you are a US citizen living in Greece, you must still file US tax returns declaring your worldwide income. The US–Greece treaty dates from 1950 and does not switch off US taxation of citizens.
Double tax is avoided through IRS provisions instead: the Foreign Earned Income Exclusion ($132,900 for tax year 2026) or the Foreign Tax Credit for Greek tax paid. You will need an accountant familiar with both systems; our US-to-Greece tax guide covers the details.
When residency works in your favour
Avoiding Greek residency is not always the goal. If you move your work here, becoming resident can lower your tax bill.
If you become a tax resident and take up employment with a Greek employer (or the Greek branch of a foreign company) or register as self-employed in Greece, you can apply for Article 5C. This incentive exempts 50% of your Greek employment or business income from income tax for seven years. The main conditions: you were not a Greek tax resident in at least five of the six years before the move, you move from an EU/EEA country or one with a tax cooperation agreement with Greece, and you stay in Greece for at least two years. Digital Nomad Visa holders cannot use it, because the visa does not allow Greek employment or business activity (see 5C vs the Digital Nomad Visa).
For higher earners from high-tax countries such as Germany or the UK, becoming Greek tax resident under this scheme can cost less than staying resident at home. (US citizens stay subject to US tax regardless, see above.)
Leaving Greece again
Residency works in both directions. If you later move away, you must formally transfer your tax residency abroad, and the deadline is tight.
The application is due by the last working day of the first ten days of March of the year after you leave, supporting documents (typically a foreign tax residency certificate) by early September. AADE accepts late filings until 31 December of the year after you leave and has two months from receiving the documents to decide on your file, so do not leave this step to the last minute.
Summary
Track your days, check where your home and centre of vital interests are, and remember that an AFM is just an ID number. With proper planning, Greek tax residency can work in your favour, especially if you qualify for Article 5C.
Frequently asked questions
How many days can I stay in Greece without becoming tax resident?
Up to 183 days in any 12-month period, as long as your main home, habitual abode and centre of vital interests are not in Greece. Above 183 days you are tax resident from your first day of presence.
Does getting an AFM make me a Greek tax resident?
No. The AFM is an identification number. Residency depends on your days in Greece and where your home and centre of vital interests are.
Can I be tax resident in Greece with fewer than 183 days?
Yes. If your main home, habitual abode or centre of vital interests (family, main business) is in Greece, you can be resident regardless of the day count.
Do US citizens living in Greece pay tax in both countries?
They file in both. The US taxes by citizenship, and the 1950 treaty does not stop that; double tax is avoided through the Foreign Earned Income Exclusion or the Foreign Tax Credit.
How do I stop being a Greek tax resident when I leave?
Apply to transfer your tax residency abroad by the first ten days of March of the year after you leave, with a foreign tax residency certificate by early September. AADE accepts late filings until 31 December of the following year.
Getting it right from the start
Once you are resident, Greece expects a return on your worldwide income every year, and self-employed residents file VAT and myDATA on top. Our freelancer tax guide covers what that means in practice. We prepare and file these as part of our ongoing bookkeeping; send us a message for a free check of your situation.
Rules as of November 2026 (Income Tax Code art. 4 and 5C, POL.1201/2017).