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US Expats in Greece

~10,000 US citizens Americans live in Greece. Here's what you need to know about managing your finances, staying compliant, and making the most of the US-Greece tax treaty.

The US-Greece relationship is anchored by a tax treaty ratified in 1950 and a totalization agreement that prevents double Social Security taxation. American residents in Greece typically face an effective tax rate of 22-44%, with Euro (EUR) as the local currency. The largest US expat communities are concentrated in Athens, Thessaloniki, Heraklion and Patras.

Beyond US obligations like Form 1040, FBAR, and Form 8938, US persons in Greece must navigate 1 country-specific filing (detailed below) alongside the PFIC rules that affect most local mutual funds. The keys to staying compliant: track every EUR account against the $10,000 FBAR threshold, avoid local pooled investment products unless they qualify as QEFs, and reconcile foreign tax credits against the treaty rules.

Top Cities for US Expats in Greece

AthensThessalonikiHeraklionPatras
Euro
EUR
~10,000 US citizens
US expats
22-44%
Tax rate range
Since 1950
Tax treaty

Tax Overview

  • Income tax: progressive 9-44%
  • Solidarity surcharge: suspended (was 2.2-10%)
  • Capital gains on securities: 15%
  • Special tax regime: 7% flat on foreign income for retirees relocating to Greece

Compliance Considerations

FBAR Reporting

All Greek accounts must be reported

PFIC Risk

High -- Greek UCITS/mutual funds are PFICs

Common Greece Accounts for US Expats

Trapezo LogariasmouTamieutirionChrono Prothesmiakis Katathesis

All of these accounts may need to be reported on your FBAR and/or Form 8938. Learn more about FBAR filing.

Challenges

  • Complex bureaucracy for financial administration
  • Greek tax system undergoing frequent reforms
  • Limited English-speaking tax advisors outside Athens
  • Greek funds classified as PFICs

Benefits

  • US-Greece tax treaty (one of the oldest, signed 1950)
  • Flat tax option for new residents (7% on foreign income for retirees)
  • Totalization agreement protects social security
  • Lower cost of living than Western Europe

Local Greece Tax Filings for US Persons

In addition to your US tax return, FBAR, and Form 8938, US persons resident in Greece must also file these Greece forms.

E1 Income Tax Return

Annual income tax return including worldwide income

Deadline
Jul 15
Electronic filing via TAXISnet

Major Banks in Greece

National Bank of GreecePiraeus BankAlpha BankEurobank

Related Guides

Deep-Dive Resources

Track your Greece finances alongside your US accounts

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