🇬🇷 Greece tax

• On: 50% of income from employment
• Who: Not Greek tax resident in five of the six years before moving tax residence to Greece

New Greek tax residents who take up employment in Greece or start an individual business there pay no income tax on 50% of that Greek-source income for up to seven tax years. ^{1 2}

Taxed on

50% of income from employment (with a Greek entity or a Greek permanent establishment of a foreign business) or from individual business activity arising in Greece; the exemption covers income tax and the solidarity contribution. Foreign-source income is not covered and follows the ordinary rules.

Who it applies to

• Not Greek tax resident in five of the six years before moving tax residence to Greece.
• Moves tax residence from an EU or EEA state or a state with a tax administrative-cooperation agreement with Greece.
• Employment is performed in Greece for a Greek legal entity or the Greek permanent establishment of a foreign business, or the person starts an individual business in Greece.
• Declares an intention to stay in Greece for at least two years.
• Applies to the tax administration: for starts up to 2 July the same year the application is filed by the end of that year (or the next), and for later starts by the end of the following year.

Exclusions

• Applies to the tax years from the one for which the application is filed, for seven tax years in total, with no extension.
• Ceases from the first year in which the employment or residence conditions are no longer met.
• Employment income from a foreign employer and other foreign-source income are outside the regime.

Days in the country

• More than 183 days in any 12-month period · Presence in Greece for more than 183 days in total makes a person tax resident from the first day of presence (art. 4(2) ITC); the exception applies to stays of up to 365 days solely for tourism, medical or similar private purposes.

Tax residence

Tax residence follows the permanent or main home, habitual abode or centre of vital interests; presence over 183 days in any 12 months makes a person resident from the first day.

Visas

Separate from immigration status: a digital nomad or other permit does not by itself qualify, because the income must come from Greek employment or business activity.

Other taxes

Covers income tax and the solidarity contribution only; VAT and social insurance contributions are outside the regime.

Checked against official sources on 10 Oct 2026Change log

• Who: Not Greek tax resident in seven of the eight years before moving tax residence to Greece
• Limit: €100k/yr ≈ $112k

New Greek tax residents who invest at least EUR 500,000 (≈ $559,000) in Greece (or hold a Greek investor residence permit) pay a flat EUR 100,000 (≈ $112,000) a year on foreign-source income for up to 15 tax years, plus EUR 20,000 (≈ $22,300) a year per included relative. ³

Taxed on

Foreign-source income of the individual: an annual lump sum of EUR 100,000 (≈ $112,000) regardless of the amount earned abroad. Greek-source income is taxed under the general rules.

Who it applies to

• Not Greek tax resident in seven of the eight years before moving tax residence to Greece.
• Invests EUR 500,000 (≈ $559,000) or more in Greek real estate, businesses, transferable securities or shares in Greek-seated entities, personally, through a relative or through a majority-owned entity, completed within three years of the application; not required for holders of an investor residence permit under art. 16 of Law 4251/2014.
• Applies to the tax administration, with proof that the minimum investment amount was transferred to an account at a financial institution in Greece; relatives can be added for EUR 20,000 (≈ $22,300) a year each.

Exclusions

• Greek-source income is taxed under the general provisions.
• Lapses and the person is taxed on worldwide income if the full lump sum is not paid in a year, or if the investment is found incomplete after three years; at least EUR 100,000 (≈ $112,000) a year stays payable for those years.

Limits

• EUR 100,000 a year (≈ $112,000) · Lump-sum tax on foreign-source income for the main beneficiary
• EUR 20,000 a year (≈ $22,300) · Lump-sum tax per included relative
• EUR 500,000 (≈ $559,000) · Minimum investment in Greece

Tax residence

Requires transfer of tax residence to Greece; applies from the first tax year of the application and ends after 15 tax years with no extension.

Visas

Separate from the visa: the EUR 500,000 (≈ $559,000) investment can overlap with an investor-permit investment, and holders of an investor residence permit are exempt from the investment test, but the tax status needs its own application to the tax administration.

Other taxes

Payment of the lump sum settles all Greek tax on foreign-source income and exempts the beneficiary from Greek inheritance and gift tax on foreign-situated movable property received or passed on by succession or gift; the tax is paid in one instalment by the last working day of December. VAT, social insurance and Greek-source income follow ordinary rules.

Checked against official sources on 10 Oct 2026Change log

• Who: Beneficiary of pension income arising abroad

Recipients of a pension arising abroad who move tax residence to Greece pay a flat 7% a year on all foreign-source income for 15 tax years. ⁴

Taxed on

All income arising abroad of a beneficiary of foreign-source pension income, taxed separately at 7% a year in one instalment by the last working day of December; this settles Greek tax on that income.

Who it applies to

• Beneficiary of pension income arising abroad.
• Not Greek tax resident in five of the six years before moving tax residence to Greece.
• Moves tax residence from a state that has a tax administrative-cooperation agreement in force with Greece.
• Applies to the tax administration; the regime starts from the next tax year after the application and runs for 15 tax years.

Exclusions

• Ends from the year the 7% tax is not paid in full; the person is then taxed on worldwide income under the general rules.
• Greek-source income is taxed under the general provisions.

Tax residence

Requires transfer of tax residence to Greece; runs 15 tax years from the next tax year after the application.

Visas

Not a visa: a residence permit such as type I.8 is needed separately.

Other taxes

Greek-source income, VAT and social insurance contributions follow ordinary rules; the regime does not override double tax treaties ratified by Greece.

Checked against official sources on 10 Oct 2026Change log