For US citizens and green card holders in Greece

US Taxes for Americans Living in Greece

Moving to Greece does not end your US tax filing. Here is what Americans living there file each year, how the treaty and the social security rules between the two countries work, and what to do about missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

Request a Quote What to File

Quick answer

Do US citizens living in Greece have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Greece gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Greece, and a social security agreement has been in force since September 1, 1994.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Greece: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since September 1, 1994
Accounts in Greece: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

The yearly US return for Americans in Greece

Living in Greece changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).

Date	What happens
April 15	Normal due date; any US tax owed is due now, and interest runs from here
June 15	Automatic extended date for a US citizen or resident living and working outside the US on April 15
October 15	Further extension if requested in time

Amounts earned in euros are reported in US dollars.

Money kept in Greece

The US wants to know about money you keep in Greece. Once your non-US accounts together pass US$10,000 at any point in the year, an FBAR is due, normally April 15 with an automatic extension to October 15 (IRS).

Larger balances bring Form 8938 as well. For someone living abroad the starting point is US$200,000 at the end of the year or US$300,000 at any time (double for a joint return), and the penalty for leaving it out is US$10,000 (IRS).

Will I pay tax twice living in Greece?

Most Americans in Greece end up owing little or no US income tax, because tax paid in Greece or the exclusion of foreign earnings offsets it. The exclusion covers up to US$130,000 of earned income for 2025 and US$132,900 for 2026 (IRS); the foreign tax credit instead uses the income tax you paid in Greece.

The US has an income tax treaty with Greece (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

See FEIE vs foreign tax credit for how the two compare.

If you never filed

Many Americans in Greece only learn about US filing years after moving. If the failure was not willful, the IRS Streamlined Foreign Offshore Procedures let you catch up with 3 years of returns and 6 years of FBARs. For eligible people living abroad, the IRS waives the failure-to-file, accuracy, information return and FBAR penalties (IRS). See Streamlined filing.

Working with your adviser in Greece

Americans in Greece include Greek Americans who moved back, retirees and remote workers.

We do not advise on the tax law of Greece. A local adviser handles your return there; we prepare the US return and filings and use the tax you paid in Greece for the credit. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Greece: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 1950 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1953 (IRS treaty documents for Greece; treaty text; IRS Table 3).
Saving clause: paragraph 1 of Article XIV (Foreign Tax Credit), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article XIV (Foreign Tax Credit) and Article XVI (Elimination of Double Taxation), on relief from double taxation.
Article XI (Government Employees; Pensions and Annuities), on pensions and social security.
Article X (Personal Services), on employment income.
Social security: the US agreement with Greece entered into force on September 1, 1994 (SSA).

US law

Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

The tax rules of Greece also apply to you there; a local adviser covers that side.

Common questions

Do Americans in Greece pay US tax?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Greece on April 15 gives an automatic extension to June 15, and tax paid in Greece or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Greece tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Greece?

Generally not. The US-Greece social security agreement, in force since September 1, 1994, assigns your work to one system.

What if I never filed US taxes while living in Greece?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

Living in Greece? Request a quote

Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.

Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify

Call +1-778-325-0564 [email protected]

Name

Phone optional

Service needed

Briefly describe what you need

How did you find us? optional

By submitting, you agree that Illuminous Accounting may use this information to respond to your inquiry. Please do not include account numbers or other sensitive documents. If we work together, documents come in through our secure client portal, never by email. Read our privacy notice.