Tax residency – When someone is regarded tax resident of Greece?
Definition and requirements

In Greece, a person is regarded a tax resident if they fulfil formal and material requirements, such as:

they have a permanent residence or home in Greece (available place for living)
they have a habitual stay in Greece, i.e. they stay in the country for more than 183 days, except for the purposes of studying, medical treatment or commuting to work


The tax residency is not based on formal requirements, as the actual situation is analysed by the tax authorities. The individuals are required to register their Estonian tax residency with the tax authorities.

Days of presence for tax residency in Greece

For the purposes of calculation of the days of presence in Greece within one or more periods, any part of the day of presence is regarded as a whole day (including day of arrival and day of departure).

Split tax residency

Split tax residency is not acknowledged between more countries within one tax period.

Information about our Tax Services here



Please note that our posts and articles have been prepared for general guidance on the matter and do not represent a customized professional advice. Furthermore, because the legislation is changing continuously, some of the information may have been modified after the publication has been released. Atlas Consulting does not take any responsibility and is not liable for any potential risks or damages caused by taking actions based on the information provided herein.

Skip to content