Tax residency in Greece: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days cumulatively in any twelve-month period, and then you are resident from the first day you set foot in Greece, not from day 184. Any presence counts however short, including the days of arrival and departure. It does not apply to someone there purely for tourism or medical or similar private reasons who does not exceed 365 days.
A main home or the centre of your vital interests makes you resident with no days: the count does not decide on its own.