A Hundred and Eighty-Three Days Makes You Resident from the First Day You Arrived, and Tourists Are Carved Out for a Whole Year
Answer
The general rule applies to you
No exception is recorded for citizens of Trinidad and Tobago on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
147 exceptions recorded across 54 countries · none match Trinidad and Tobago to Greece · When you become a tax resident
Article 4 of the Income Tax Code, Law 4172/2013, decides who is a Greek tax resident, and the version a reader needs is not the one in the gazette that enacted it. Article 1 of Law 4646/2019 replaced both limbs. The first is the usual list - permanent or principal home, habitual abode, or the centre of vital interests, which the 2019 wording narrows to personal and economic ties where the 2013 text had personal or economic or social ones. The second is the day count, and the 2019 rewrite changed what it does: an individual present in Greece for more than 183 days in aggregate in any twelve-month period is a Greek tax resident from the first day of presence in Greece, where the 2013 text made them resident for the tax year in which the twelve-month period was completed. Against that sits an exception nobody quotes: the day count does not apply to people in Greece exclusively for tourism, medical, therapeutic or similar private purposes whose stay does not exceed 365 days, short trips abroad included. Alongside the general rule two flat-rate regimes sit for people moving their residence in: article 5A, added in 2019, charges 100,000 euro a year on all foreign income in return for a 500,000 euro investment in Greece, and article 5B, added in 2020, charges foreign pensioners seven per cent.
At a glance
- Day count
- More than 183 days, in aggregate, in any twelve-month period
Article 4(2) of the Income Tax Code as replaced by article 1(2) of Law 4646/2019.
- When residence starts once the count is met
- From the first day of presence in Greece
Article 4(2) as replaced in 2019. The 2013 text made the person resident for the tax year in which the twelve-month period was completed, which is a different date.
- Tourist and medical carve-out
- The day count does not apply to a stay of up to 365 days exclusively for tourism, medical, therapeutic or similar private purposes
Article 4(2), second sentence, as replaced in 2019. Short periods abroad are counted inside the 365 days.
- The ties test
- Permanent or principal home, habitual abode, or centre of vital interests meaning personal and economic ties
Article 4(1)(a) as replaced by article 1(1) of Law 4646/2019, which dropped the social ties the 2013 text had listed.
- Flat tax on foreign income for an investor
- 100,000 euro a year, whatever the income
Article 5A(2) of the Income Tax Code, added by article 2 of Law 4646/2019, with 20,000 euro for each relative extended into the regime.
- Investment required for that regime
- At least 500,000 euro, completed within three years of the application
Article 5A(1)(b) of the Income Tax Code, in real estate, businesses, securities or shares in Greek entities.
- Flat tax on foreign income for a pensioner
- 7 per cent for fifteen tax years
Article 5B(2)(a) and 5B(4) of the Income Tax Code, added by article 1 of Law 4714/2020.
Requirements
- A permanent or principal home, habitual abode or centre of vital interests in Greece, under article 4(1)(a)
- Or more than 183 days of presence in any twelve-month period, under article 4(2)
- Unless the stay is exclusively for tourism, medical or similar private purposes and under 365 days
- For the 100,000 euro regime, seven of the last eight years as a non-resident and a 500,000 euro investment
- For the seven per cent pensioner regime, five of the last six years as a non-resident
Country-level policy
The National Printing House issues the Government Gazette and nothing else. There is no official consolidated edition of any Greek statute, no cut-off date to cite, and no address at which the Immigration Code or the Income Tax Code or the Code of Greek Nationality can be read as it now stands. What there is instead is a drafting convention that does half the job. When a Greek Act amends an article, it usually says which words are replaced and then reprints the whole amended article under the formula "and article N is formed as follows" - so the amending Act carries the current text, and a reader who finds the right amending Act gets a reliable reading of the provision. The cost is that the reader has to know which Act that is. Every record for Greece in this corpus is quoted from the gazette issue that last moved the provision, which is why the Immigration Code is quoted here from four different issues: the 2023 Act for the articles nothing has touched, the 2023 Act that postponed its own commencement, the 2024 Act that replaced the investor article, and the two 2026 Acts that rewrote the work, student, family and long-term residence articles. The ministry's own copy is no help: the PDF of the Code on migration.gov.gr is byte for byte the gazette file.
What applies to you
Nothing changes for a citizen of Trinidad and Tobago
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«από την πρώτη ημέρα παρουσίας του στην Ελλάδα»The sentence this closes is the day-count rule, and this is the half of it that matters: residence runs from the first day of presence, not from the day the count completes.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«υπερβαίνει τις εκατόν ογδόντα τρεις (183)»The threshold, in days, counted in aggregate over any twelve-month period.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«δεν υπερβαίνει τις τριακόσιες εξήντα πέντε (365) ημέρες»The carve-out's limit. The sentence that contains it exempts people in Greece exclusively for tourism, medical, therapeutic or similar private purposes, and counts short periods abroad inside the 365 days.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«για τουριστικούς, ιατρικούς, θεραπευτικούς ή»Who the carve-out is for. The word before it is "αποκλειστικά" - exclusively - and the word after it is "παρόμοιους ιδιωτικούς σκοπούς".
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«συμφερόντων, ήτοι τους προσωπικούς και οικονομικούς»The centre of vital interests, defined as personal and economic ties. Both are now needed where any one of three sufficed before.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«έτος στη διάρκεια του οποίου συμπληρώνεται η»The rule this replaced, kept here because the difference is the point: until the 2019 Act, residence attached to the tax year in which the twelve-month period was completed. The line completes with "δωδεκάμηνη περίοδος".
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«συμφερόντων ήτοι τους προσωπικούς ή οικονομικούς»The 2013 wording, with "or" where the current text has "and", and with social ties as a third alternative on the following line.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«ποσού εκατό χιλιάδων»The flat charge, which the next line of the same column completes with "(100.000) ευρώ". It is payable in one instalment by the last working day of July and is not set off against anything.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«χιλιάδων (500.000) ευρώ»The investment floor for the 100,000 euro regime, to be completed within three years of the application.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«διατάξεις του άρθρου 16 του ν. 4251/2014»The investment condition is waived for a person holding an investor residence permit, and the provision names article 16 of Law 4251/2014 for it. Article 178 of the Immigration Code repealed articles 1 to 138 of that Law from 31 March 2024, and no instrument updating this cross-reference was found.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
«Από την έναρξη ισχύος του παρόντος καταργούνται τα άρθρα 1 έως 138 του ν. 4251/2014»The repeal that leaves the tax code's cross-reference hanging. It took effect on 31 March 2024.
Read it at the sourceAbout this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
Practical notes
The difference the 2019 rewrite made is not cosmetic. Under the 2013 text a person who completed 183 days in, say, March became resident for that tax year; under the current text they are resident from the first day they arrived, which can pull an earlier period into the Greek net.
The tourist and medical carve-out is in the same paragraph as the day count and is easy to lose. It is bounded in two ways: the purpose has to be exclusive, and the stay has to be under 365 days including short trips out.
Article 5A of the Income Tax Code still names article 16 of Law 4251/2014 as the investor permit that excuses the 500,000 euro investment. That article was repealed by article 178 of the Immigration Code with effect from 31 March 2024, and the current investor permit is article 100 of Law 5038/2023. No instrument correcting the cross-reference was found, and because Greece publishes no consolidated text that is a statement about the search rather than a guarantee.
What was read: articles 4 and 5 of Law 4172/2013 as published in 2013, articles 1 and 2 of Law 4646/2019, and article 1 of Law 4714/2020. The Independent Authority for Public Revenue's own circulars were not read.
- issuesΝόμος 4646/2019, ΦΕΚ Α' 201/12.12.2019, which replaced article 4 and added article 5Α to the Income Tax Code
Εθνικό Τυπογραφείο (National Printing House), Εφημερίδα της Κυβερνήσεως
About this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source
- issuesΝόμος 4172/2013, Κώδικας Φορολογίας Εισοδήματος, ΦΕΚ Α' 167/23.07.2013
Εθνικό Τυπογραφείο (National Printing House), Εφημερίδα της Κυβερνήσεως
About this source
Greece's official publisher, a public service under the Presidency of the Government. It prints and circulates the Government Gazette, the Εφημερίδα της Κυβερνήσεως, in numbered series - Α' for laws, presidential decrees and acts of the Cabinet, Β' for ministerial decisions - and that is the whole of what it publishes. The address that matters is not et.gr. Its search application at search.et.gr builds every PDF link against an Azure storage account, and the live form is https://ia37rg02wpsa01.blob.core.windows.net/fek/<SS>/<YYYY>/<YYYY><SS><NNNNN>.pdf, where SS is the series number zero-padded to two digits, YYYY the year and NNNNN the issue number zero-padded to five: ΦΕΚ Α' 81 of 2023 is /fek/01/2023/20230100081.pdf, and ΦΕΚ Β' 3056 of 2013 is /fek/02/2013/20130203056.pdf. Every issue is a digitally signed PDF naming ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ as its author, so what is served is the publisher's own artefact and not a mirror.
Standing: Issues the instrument
Cannot be cited for: It consolidates nothing. There is no official edition of any Greek statute as it now stands, no cut-off date to cite, and no address at which the Immigration Code, the Income Tax Code or the Code of Greek Nationality can be read as currently in force. The practical substitute is a drafting convention rather than a service: an amending Act usually reprints the whole amended article under the formula 'και το άρθρο N διαμορφώνεται ως εξής', so the current text of a provision lives in whichever issue last changed it, and the reader has to know which that is. It cannot be cited for the text of any article without first establishing that nothing has amended it. Two mechanical limits matter as well. The gazette has been set in two columns for most of its history, and the project's PDF extraction preserves the physical layout, so in a stored reading a line of the left column is followed immediately by a line of the right one - a quotation taken from an issue of 2024 or earlier has to fit inside a single line of a single column, around fifty characters. The layout changed to a single full-width column during 2025: the 2026 issues read as continuous prose and can be quoted at length. And issues from before roughly 2007 are set in fonts with a non-Unicode encoding: ΦΕΚ Α' 217 of 2004, which carries the Code of Greek Nationality, extracts entirely as Latin-1 mojibake and cannot be quoted at all. Gazette issues also carry one or two physically blank pages before the colophon, which a page-coverage check reports as empty. The host et.gr itself cannot be used: a request for the old /api/DownloadFeksApi/ endpoint is redirected to a bare IP address whose certificate no client can verify.
We re-read it every 60 days. More about this source