Tax residence for natural persons (ITC)

(Beta version)

“Tax residence” is a key criterion in order to determine the state which has the right to tax an individual for its worldwide income.

Law 4172/2013 (Α΄167), hereinafter ITC (Income Tax Code), established specific and objective criteria for the characterization of an individual as a resident or non-resident, which are crucial for their subjection to income taxation of the ITC and the granting of the tax advantages provided for tax residents of Greece, consistent with the concept of tax residence, as described in the OECD Model Tax Convention on Income and on Capital, in the Double Taxation Avoidance Agreements (DTAs) as well as in more specific provisions included in protocols of the Treaty on the Functioning of the European Union.


Tax residency criteria (Article 4 of ITC)

  • An individual is considered a Greek tax resident, if (s)he:
    a) 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 or
    b) is a consular, diplomatic or public official of similar status or civil servant, with Greek nationality, working abroad 
  • 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. 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.