One of the first things you should do when settling in Greece or buying property in Greece is to
register for a Tax number (A.F.M. – pronounced aa – fee - mee).

An AFM number is required to buy a car or motorcycle, to rent or buy property and to legally
work in Greece (for National Insurance and tax), amongst other things.

The local Greek Tax Office (Eforia) is the place to do this.  An accountant or lawyer can obtain
one for you or you can apply yourself in person at your local tax office.

Documents usually required to obtain a Tax number (A.F.M) are:
  • passport and a photocopy of passport
  • birth certificate and a photocopy of birth certificate
  • marriage certificate if married

Tax Returns
Once you have an AFM (Tax) number, you are registered with the Greek authorities and are
required to submit a yearly tax return in Greece (Form E1) regardless of income or residency
i.e. even if it is a nil return. Property owners may also be required to file a property declaration
(Form E9) yearly.

The tax year runs from January to December in Greece. Tax returns are due between February
and May of the following year, according to whether you file as a business or an individual.

Although married persons are taxed separately in Greece, they must nevertheless file a joint
tax return.

Tax Resident or Non Resident?
A new law introduces and clarifies the definition of “tax residency” as follows:
An individual is classified as a tax resident of Greece provided that: a) he maintains in Greece
his primary residence or habitual abode or the centre of his vital interests or he is a consular or
diplomatic employee or public servant working under a similar regime or a public servant of
Greek nationality working abroad or b) is physically present in Greece for a period exceeding
183 days during a given 12-month period consecutively or sporadically for the fiscal year, during
which the above 12-month period is completed. This paragraph is not applied in case that the
individual spends more than 183 days only for tourist or health reasons or other private

A tax resident in Greece is liable to be taxed for the worldwide income in the Greek tax office.
International tax agreements are applied for avoiding the double taxation. So the individual is
liable to cover the cost of living and the imputed income, and also must collect income receipts.

When buying property, land, a car or boat on Crete.
In order to avoid paying income tax on
money transferred from abroad you must obtain prrof of an international bank transfer ( a
or white slip
) from your Greek bank.

Open your own bank account in Crete and make any payments in Crete from this account.
When transferring money into your Greek bank account from abroad make sure that you get a
copy of the money transfer order and a 'pink (or white) slip' from the Greek bank for tax
purposes. This will prove where the money originated and that tax has already been paid on it.

Transferring cash to Greece - IMPORTANT RULING
In the past, any important amount of cash transferred on your person could be declared to the
customs authorities at your point of entry into Greece, and they could issue you a receipt. Since
24/3/08 the customs NO LONGER issue this receipt and any cash which you wish to declare to
the tax authorities must always to be transferred only through a bank.

If you own a home in Greece
You must advise your accountant how many months you reside in your home each year. You
must ensure that you keep the electricity bills for the last 6 years because the tax authorities
can ask for them as proof of the number of months the home was closed. If you have more
than one home in Greece, which is not covered by a lease contract or an
EOT license, you must
keep a copy of the electricity bills to give to your accountant. The tax authorities check the
electricity consumption in order to ascertain whether the home was rented illegally.


Income Tax information can be found here (

Collecting Receipts -  For Tax Residents Only
New tax rules introduced in 2010  include the need for tax residents to retain and declare
receipts for purchases between January 1st and December 31st, in order to obtain the full tax
free allowance on income.
A percentage of receipts must be collected and retained for all those who are tax resident.

Minimum worth expenditure receipts required by the tax office in order to qualify for the tax
bracket of 0% income tax is: 25% of the total income
Example of what worth personal receipts a tax resident with annual income of 25,000€, must
collect every year: 25,000x25%=6,250 worth personal receipts

If the tax resident fails to collect the minimum requirement worth of receipts, he is liable to pay
10% tax fine on the deference for the tax bracket of 0% (5,000x10%=500€).

Non tax residents in Greece are not allowed any deductions or tax credits from their income.

Types of Receipts
Collect normal till receipts for daily living expenses (supermaket shopping,  household
purchases. petrol etc) showing the date, amount and AFM (tax) number of the business.

Property Tax
The owner of a property is liable to pay property tax if the value of his property exceeds the
threshold allowance of 400,000€. (Since 1/1/2010, the previous real estate duty (ETAK) is no
longer applied).

New Property Tax - ' Special Property Duty'  ENFIA

For 2015/ 2016,  real estate owners in Greece will pay the new Property tax (E.N.F.I.A.) in five
monthly installments starting in October 2015.  The payment process replaces the previous
extraordinary/ special property tax that was paid via electricity bills between 2012 and 2014.

Car - Road Tax (Τέλη Κυκλοφορίας)
See Driving in Crete:


The information on these pages is for guidance only and should not be taken as tax advice.
Taxation legislation changes frequently and this information may not reflect the latest changes,
while tax status and liabilities differ according to individual circumstances.  Always consult a
Greek accountant regarding your personal tax status and obligations if you live, work or own
assets in Greece.

Contributions by George & Niki Atsalakis, Accountants
Copyright 2004-2016  Carol Palioudaki.  Greece Tax AFM.
Living in Crete
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Tax Offices in Crete

Open 8am to 1pm Monday to

Theotokopoulou and Koronaiou Street
‘B’ Knossou and Natheria Street

Chania .                   
2nd Floor
3 Tzanakaki Street

Hygoum Gabriel 111

Agios Nikolaos
Epimenidou 20