Greek tax for Australians: residency and breaks

Greece offers some of Europe's most generous tax breaks for newcomers, but Australia and Greece still have no tax treaty, so the order you do things in really matters.

The short version

Greece taxes its tax residents on worldwide income. Residence turns on physical presence and where your "centre of vital interests" is [2].
The general scale for salaries, pensions and business profits runs from 9% to 44%, with lower scales for under-30s and parents under Law 5246/2025 [1].
Moving to Greece for a job or to start a business? The Article 5C regime can exempt 50% of that income from tax for up to seven years. Miss the application window and you lose the year [4][5].
Retiring on a foreign pension? Article 5B taxes all your foreign income at a flat 7% for up to 15 years [5][8].
There is no Australia–Greece double tax agreement yet. Negotiators said in April 2026 they were "close to completion", but until it's signed and in force you rely on Greek and Australian foreign tax credit rules [3][9].

When Greece starts taxing you

Greek law looks at two things: how long you're physically in the country in any 12-month period, and where your life is centred. The usual rule of thumb is more than 183 days in Greece in a 12-month period. The tax office also weighs your home, family, work and assets, which Greek guidance calls the centre of vital interests [2]. Rent a flat in Pangrati, enrol the kids in school in Halandri and take a job in Marousi, and you're very likely a Greek tax resident from early on, even if your days haven't hit 183.

Once you're resident, Greece taxes everything: your salary, Australian rental income, interest from your Commonwealth Bank savings account and dividends from that ASX portfolio you never sold.

The Australian side doesn't switch off by itself

The ATO runs its own tests. The main one is the resides test, which looks at your physical presence, intentions, family, work and where your assets are. If you fail it, you can still be an Australian resident under the domicile test, unless the ATO is satisfied your permanent place of abode is outside Australia [10]. The ATO also notes that failing to cut ties properly can keep you resident.

That means it's possible to be resident in both countries at once. Without a treaty, there's no tie-breaker clause to settle it. Our guide to Australian tax residency after moving covers the ATO side in detail.

The Greek tax scale in 2026

Greece's tax year is the calendar year, not July to June. The general scale for employment income, pensions and business profits is [1]:

Taxable income (EUR)	Rate
0 – 10,000	9%
10,001 – 20,000	20%
20,001 – 30,000	26%
30,001 – 40,000	34%
40,001 – 60,000	39%
Over 60,000	44%

Under Law 5246/2025, lower scales now apply depending on how many children you have and if you're under 30 [1]. If either fits you, ask your accountant (logistis) to check which scale you're on.

Compared with Australia, notice what's missing: there's no tax-free threshold in this table, and Greece taxes different types of income on separate schedules. Rental income and investment income have their own rates. Your employer also pays social security through EFKA on top, and you pay your share out of your gross salary.

The breaks for new residents

Greece has three alternative regimes for people moving their tax residence there. They are known by their article numbers in the Income Tax Code. 5A is for high-net-worth investors. The two that matter to most Australians are 5C and 5B.

Article 5C: 50% off for workers and the self-employed

This is the big one for anyone moving to Athens to work. You pay income tax on only half of your Greek employment or business income [4][5]. The conditions:

You weren't a Greek tax resident for at least five of the six years before you move [5].
You're moving from an EU or EEA country, or from a country that has an administrative cooperation agreement on tax matters with Greece [5]. Coming straight from Sydney? Have your accountant confirm that Australia meets this test before you rely on it.
You take up employment with a Greek company or a Greek branch of a foreign company, or you start a self-employed business in Greece [5].
You declare that you intend to stay in Greece for at least two years [4].

The benefit runs for up to seven tax years [4][5]. A July 2025 amendment removed the old rule that the job had to be a newly created position [6].

Timing is strict. If your job or business starts on or before 2 July, the IBA's guide says you apply by the end of that year. Start after 2 July and the deadline moves to the end of the following year [5]. Decisions come within about 60 days.

One thing to watch: a draft bill under public consultation in October 2026 would tighten 5C. If you break the two-year stay rule, the regime would be withdrawn back to the first year, and it would end when your qualifying job ends. That is proposed, not law, at the time of writing [7].

Article 5B: a flat 7% for foreign pensioners

Retirees moving to Greece can pay a flat 7% on all foreign-source income for up to 15 years [5]. Conditions:

Not a Greek tax resident for five of the previous six years.
Receiving a pension from a foreign social security body, government, occupational fund or group pension plan.
Moving from a country with an administrative tax cooperation agreement with Greece [5][8].

Greek media reported in September 2026 that the application deadline has moved from 31 March to 31 October, with missing documents allowed until 30 November. The 7% is paid in one hit by the last working business day of December, and missing that payment costs you the 7% rate [8].

For Australians, the question is whether your income stream qualifies. A super pension, an Age Pension and a defined-benefit public sector pension are very different products. Get written advice on yours before you lodge.

No treaty: how to avoid paying tax twice

Most countries Australians move to have a tax treaty with Australia. Greece doesn't, at least not yet. The Greek Trade Commissioner in Australia said in April 2026 that the agreement was "close to completion", with a few issues left and no firm timeline [9].

Until a treaty is in force, here's how double tax works in practice.

In Greece

As a Greek tax resident, you can claim a credit for foreign tax on foreign income, as long as:

You file a Greek return as a tax resident.
You submit the original foreign tax return and assessment, apostilled and officially translated into Greek.
The foreign country had the right to tax that income [3].

The credit is capped at the Greek tax that would have applied to that income [3]. That paperwork step trips people up. Ask the ATO for your notice of assessment early, get DFAT to apostille it, and book a certified translator in Athens.

In Australia

If you stay an Australian resident, Australia taxes your worldwide income too, including your Greek salary. You then claim a foreign income tax offset for Greek tax paid. If you become a non-resident, Australia generally taxes only Australian-source income, such as rent from your investment unit in Brisbane.

Common Australian income streams

Income	Who taxes it without a treaty	What to do
Greek salary	Greece; Australia too if you stay resident	Settle your ATO residency status early
Rent from an Australian property	Australia (source); Greece (residence)	Keep ATO paperwork for the Greek credit [3]
Australian bank interest	Australia withholds for non-residents; Greece taxes residents	Update your residency with your bank
Super pension	Depends on product and age	Check 5B eligibility with an adviser [8]

Filing in Greece: the practical steps

Greek tax runs through myAADE and TAXISnet. Everything starts with your AFM (tax number), which you can now get remotely with a video identity check. Our guide to AFM, AMKA and gov.gr walks through it.

Get your AFM and TAXISnet codes. You'll need them for your lease, bank and job anyway.
Change your tax residence to Greece at the tax office when you move, so the tax office treats you as resident.
Apply for 5C or 5B on time through the Tax Office for Foreign Residents and Alternative Taxation, if you qualify [4].
Keep your Australian paperwork. Notices of assessment, PAYG summaries, rental statements, bank interest statements. Get them apostilled when you need a credit.
File the annual E1 return. Returns are filed online in spring and are usually due by mid-July for the previous calendar year.
Spend on card. Greece expects you to pay 30% of your income electronically, or pay extra tax on the shortfall. Our banking guide explains how it works.

Most Australians in Athens hire a logistis for at least the first year. The cost varies with how complicated your affairs are, so ask for a quote up front.

Getting it right

The two systems don't line up neatly. Greece runs on calendar years and Australia on financial years. Greece wants apostilled originals and Australia wants your myGov records. And there's no treaty to break ties. Plan the move with both an Australian tax agent and a Greek logistis, and get them talking to each other.

Want to hear how other Aussies set up their first Greek return? Join Cooee Greece, our Facebook group for Australians in Greece, at /join/. Plenty of members have already filed their first E1.

Greek tax for Australians: new-resident breaks, and no tax treaty yet