Official sources
Greece tax residency day rules
Official source 1Official source 2CheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
More than 183 cumulative days in any 12 months can establish residence from first presence. A private-purpose exception covers specified tourism, medical or similar stays not exceeding 365 days, including short absences.
Official sourceCheckedHow days count
Physical presence includes any fraction of a day, including arrival and departure, holidays, public holidays and vacation days. Apply the separate exception for exclusively tourism, medical, therapeutic or similar private stays. Circular E.2064/2023, paragraph 8.
Official sourceCheckedOther factors and exceptions
Permanent/principal residence, habitual abode or the centre of vital interests can independently establish residence.
Official sourceCheckedOfficial sources
Official source 1Official source 2CheckedFor visits subject to the Schengen 90/180 rule.
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