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Greece: Domestic Taxation

Individual Non-Resident Taxation

Non-residents are taxable only on their income from Greek sources at the same graduated tax rates applicable to residents. However, nonresidents are not entitled to any of the deductions and allowances that may be claimed by residents, unless they are EU residents who earn 90% of their income in Greece.

Double taxation treaties cover the taxation of the local income of expatriates working in Greece. In order to qualify for treaty treatment, the expatriate must be a permanent resident of a treaty country and must not remain in Greece for more than 183 days during any taxable year; or the expatriate must be employed by or render his services to an individual or legal entity of the treaty country where he maintains his permanent residency. Particular treaties may contain other conditions.

Under the treaties, income tax paid in Greece is credited to the income tax due by the taxpayer in the country of which he is a citizen.



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