I. Individuals
1.1 Personal Income Tax
An individual is subject to income tax on his/her total net
income in Greece and abroad. Net income sourced in Greece is taxed
irrespective of the residence of the individual. Income arising
abroad is taxed if the relevant individual is a tax resident of
Greece. The tax year is the calendar year. For income tax purposes,
the income derived by individuals is divided into certain
categories. Taxable income is calculated based on the rules of each
category and the total taxable income of the individual is the
aggregate of the categories.
Note: An individual being in Greece for a period exceeding one
hundred eighty-three (183) days, cumulatively, during any
twelve-month period, shall be considered a Greek tax resident from
the first day of his/her presence in Greece.
