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Citizen Services

U.S. and Greek Income and Property Taxes

Inquiries : 210-720-2421 or 210-720-2423, American Citizen Services Section (ACS).

Counter service: Monday-Friday, 8:30am - 5:00 pm. We are closed on all American and Greek public holidays.

Paying U.S. Income Tax

Every year, usually by February, the Consular Section receives a comprehensive selection of federal (not state) tax forms. You may obtain forms in person between 8:30am and 5:00pm weekdays.

The Department of the Treasury's Internal Revenue Service website has an abundance of online tax information including tax forms, tax help and tax CD-ROM products. See the IRS website for forms and publications and information on where to file.

For taxpayers who live in the Greece, the IRS has full-time permanent staff in its regional office at the U.S. Embassy in Paris. The office has tax forms and publications, can help you with account problems, answer your questions about notices and bills, and assist with the preparation of current and prior year tax returns. You can reach the office at the following address:

Mailing Address
American Embassy
Room E-414
2, Avenue Gabriel
75382 Paris Cedex 08

Office Address
U.S. Consulate
4th floor
2, rue St. Florentin
75001 Paris

In addition, an IRS representative visits Athens every year before April 15, to assist taxpayers who have questions about their return. Contact Athens ACS for dates and times.

Taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
11601 Roosevelt Avenue
Philadelphia, PA 19255

Paying Greek Income Tax

Detailed information on the Greek Tax Code can be obtained from the Ministry of Finance, General Directorate of Taxation, Karagiorgi Servias 6, Athens or from the Greek Consulates abroad. Here are some basic facts:

Who Must File a Tax Return

  1. Non-residents of Greece who acquire property or have income in Greece must obtain a Tax Serial Number, according to Greek regulations.
  2. Anyone who earns income originating in Greece or owns property in Greece is required to file a tax return for his entire earnings, including income earned abroad or income from foreign sources (inheritance, rents, etc.,). A US/Greece tax treaty eliminates double taxation.

Regarding the requirement to file a return, Greek law makes no distinction between Greek citizens and other nationals whether permanent residents or not.

Taxes are assessed based on the declaration of the taxpayer. Alternatively, taxes may be assessed based on the engine capacity of the taxpayer’s car. This hypothetical assessment is called TEKMIRION.

Failure to file a return when any of the above applies will result in a fine.

Tax on Transfer of Property

A transfer of ownership tax is assessed on the value of the property in accordance with the property value tables established by the Ministry of Finance. In areas where such tables have not been established yet, the local tax authorities appraise the property value. The method of assessment depends on the type of transfer, i.e., purchase, donation, inheritance, etc. A fifty-percent discount in the payment of the transfer tax is granted to foreigners of Greek extraction who comply with the requirements of the law. Details can be obtained from an attorney or from the Ministry of Finance.

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