Money
Money and tax in Greece
One rule decides everything else: spend enough days in Greece and it taxes your worldwide income. Read that page first, then look at whether one of the three special regimes changes the arithmetic in your favour.
Last verified 12 September 2026 · 1 day ago · checked by spec-import Every figure on this page was checked against its source on this date.
Start here
- When you become a Greek tax resident The day count and the centre-of-vital-interests test that catches careful counters.
- Income tax in 2026 The scale after the January 2026 reform, plus dividends, interest and rental rates.
- What living here costs Scenario totals, rent bands and line items, with the assumptions named.
- Net salary calculator Gross to net, over 12 and 14 payments, with the inbound worker exemption.
The three special regimes
Each is elective, each has conditions about not having been a Greek tax resident recently, and each has a filing window. Missing the window costs a full year. This is the point where a Greek tax adviser pays for themselves.
- The 50% inbound worker exemption Half your Greek employment or self-employment income exempt, for up to seven years. For employees and professionals.
- The 7% flat rate on foreign pensions For retirees transferring tax residence from a qualifying jurisdiction. Up to fifteen years.
- The non-dom lump sum A fixed annual charge covering all foreign-source income. For substantial foreign income only.
Which one applies to you
If you will earn in Greece, the exemption at 50% is the relevant one. If you are
retiring on a foreign pension, the flat rate at 7% usually is. The lump sum at Non-dom annual lump sum on foreign-source income€100,000 a year — source and verification date
A US citizen should read all of this knowing that none of it ends the obligation to file US returns on worldwide income. Use an adviser who handles both systems.