Working From Greece for a Company Abroad: Tax, Social Security and Your Employer's Risk

Short answer: If you live in Greece and become a Greek tax resident, your salary from a foreign employer is taxable in Greece, even though it is paid from abroad. Because a foreign employer does not run Greek payroll, nobody withholds Greek tax for you: you declare the salary on your annual E1 and pay it then. Social security usually follows where you physically work, which for an EU employer means Greece. And if you work from home in Greece long-term, your employer may need to check whether that creates a taxable presence for them here.

Remote work has made this situation common: a British engineer on a German contract living in Crete, a Dutch marketer with a US employer based in Athens. Most people only find out how it works when a tax office letter arrives, or when their employer’s HR team starts asking questions.

This guide is for employees. If you invoice your clients as a freelancer, our freelancer tax guide is the better starting point, and if you hold a Digital Nomad Visa, see our digital nomad guide.

1. Are you a Greek tax resident?

Everything depends on this. You are generally a Greek tax resident if:

• you spend more than 183 days in Greece in any 12-month period, or
• your permanent home, main residence or centre of vital interests is in Greece (where you live, where your family is, where your life is based).

As a resident, Greece taxes your worldwide income, including a salary paid into a foreign bank account by a foreign company. As a non-resident, Greece taxes only Greek-source income, and a salary for work done while you are physically in Greece can still count as Greek-source.

If your old country also still treats you as a resident, the tax treaty between the two countries decides who wins. Our guides to the 183-day rule and the treaty tie-breaker explain how that is settled.

2. How your salary is taxed without Greek payroll

A Greek employer withholds tax from every payslip. A foreign employer with no presence in Greece usually does not. So:

• You declare the salary yourself on your annual E1 return, as employment income from abroad.
• You pay the Greek tax in one go after filing, or in instalments, rather than month by month. People are often caught out by the size of that first bill, so it is worth setting money aside from the start.
• If your old country still withholds tax, you may be paying twice. Usually the fix is to show your employer a certificate that you are now tax resident in Greece so they stop withholding there, and to claim a credit in Greece for any foreign tax that was correctly paid.

The E1 has specific fields for foreign employment income and foreign tax paid. Getting those right is most of the work. Our step-by-step guide to filing the E1 on myAADE shows where they sit.

Declare your residency first. If you moved to Greece but AADE still has you on record as a non-resident, your E1 will be processed on the wrong basis. Moving your tax residency to Greece is a separate application, and it is best done before your first return.

3. Social security: where you work usually decides

Tax and social security follow different rules. For social security, the general EU principle is that you are insured in the country where you physically do the work, not where your employer is.

• EU or EEA employer, you live and work in Greece: Greek social security (EFKA) normally applies. The foreign employer has to register with EFKA. Where the employer has no presence in Greece, EU rules let the employer and employee agree in writing that the employee handles the Greek contributions.
• Temporary assignment: if your employer sent you to Greece for a limited period, you may stay insured at home with an A1 certificate. That is for postings, not for moving to Greece for good.
• Non-EU employer: it depends on whether Greece has a social security agreement with that country. Without one, you may end up insured in Greece and still paying at home. Check this before you sign.

Social security is where people most often get it wrong, and backdated contributions are expensive. It is worth sorting out in your first months.

4. Can your home office be a problem for your employer?

This is your employer’s issue more than yours, but it affects whether they let you stay in Greece.

A company can create a permanent establishment (a taxable presence) in Greece through an employee’s home office. Under Greek law and the tax treaties, the question is whether your home is effectively a place of business at the employer’s disposal. The risk rises when:

• the arrangement is long-term or indefinite, not a few weeks
• you do core work, not just support tasks
• the employer asked you to work from Greece, or has no other office for you
• you sign contracts or negotiate deals for the company with Greek customers

In November 2025 the OECD updated its guidance: a home office used for less than 50% of working time over twelve months is generally not a place of business, and even above that there needs to be a real business reason for the company to be in Greece. That guidance helps, but it is commentary, not law, and it is applied treaty by treaty.

If your employer is nervous, common solutions are an employer of record in Greece, a local entity, or switching you to a contractor arrangement. Each has different tax and social security results for you, so ask before you agree.

5. Is there a tax break for remote workers?

You will read online about a “50% tax break for people moving to Greece”. That is Article 5C, and it is narrower than it sounds. For employees, it applies to employment in a Greek company or the Greek branch of a foreign company. A salary from a foreign employer with no Greek presence does not normally qualify. There is a separate route for people who move to Greece to start their own business here.

If someone tells you 5C covers your remote job, check it before building your budget on it. Our guide to the 50% tax break explains who really qualifies.

6. Your first-year checklist

1. Decide your residency position and, if you are moving to Greece, apply to transfer your tax residency.
2. Get your AFM and TAXISnet access so you can file and receive notices.
3. Tell your employer you are now resident in Greece and settle the social security set-up in writing.
4. Stop double withholding in your old country with a Greek tax residence certificate.
5. Keep your payslips and foreign tax statements for the E1.
6. Set money aside for the annual Greek tax bill.

Working from Greece for a company abroad?

We sort it out in English: your residency position, the move to Greek tax residency, your AFM and TAXISnet access, and a correct E1 with your foreign salary and any foreign tax credit. A licensed Greek accountant files everything. Tax residency transfer to Greece from €150, E1 filing from €40. Social security and employer set-ups are quoted after a free consultation.

Get a free consultation →

Frequently asked questions

Do I pay Greek tax if my employer and bank account are abroad? Yes, if you are a Greek tax resident. Greece taxes residents on worldwide income, wherever it is paid.

Will my foreign employer withhold Greek tax? Usually not, if they have no presence in Greece. You declare the salary on your E1 and pay the tax after filing.

How do I avoid being taxed twice? Show your employer proof that you are now tax resident in Greece so your old country stops withholding, and claim credit in Greece for foreign tax that was correctly paid under the tax treaty.

Which country’s social security applies to me? Usually the country where you physically work. For an EU employer with no Greek presence, you can be registered with EFKA and handle the contributions yourself by written agreement with the employer. An A1 certificate keeps you insured at home only for temporary postings.

Can working from home in Greece create a tax problem for my employer? It can, if the home office is effectively a long-term place of business for the company, or if you conclude contracts for it. The OECD’s 2025 guidance says under 50% of working time is generally fine, but each treaty applies it in its own way.

Does the Article 5C 50% tax break apply to remote employees? Not normally. For employees it requires a Greek employer or the Greek branch of a foreign company.

Is this the same as the Digital Nomad Visa? No. The Digital Nomad Visa is an immigration status for non-EU citizens. Its tax treatment follows the same residency rules described here. See our digital nomad guide.