Greece — Taxes

Personal income tax Under the ordinary rules, Greek tax residents are taxed on their worldwide income at progressive rates from about 9% to 44% in 2026. On its own that is a normal European burden — the reason Greece appears on tax-planning lists is the pair of special regimes below, not the standard scale.

The non-dom €100,000 flat-tax regime For high-net-worth individuals who move their tax residence to Greece and invest at least €500,000, Greece offers an alternative regime: a flat €100,000 per year that covers all foreign-source income, whatever its amount or origin, plus €20,000 for each additional family member. It can apply for up to fifteen years. For someone with large foreign income relocating alongside the golden visa, this is the real tax attraction.

The 7% flat regime for foreign pensioners Separately, foreign retirees who transfer their tax residence to Greece can elect a 7% flat rate on all their foreign-source income, including pensions, for up to fifteen years. It is a distinct, lighter regime aimed at pensioners rather than active HNWIs.

Corporate and indirect tax Company profits are taxed at a corporate rate of 22%, below the OECD average. The standard VAT rate is 24%, historically reduced on several islands. So while personal foreign income can be sheltered under a special regime, corporate profit and domestic consumption are taxed at normal levels.

Golden visa is residence, not tax residency The Greece golden visa is a real-estate residence permit with no minimum-stay requirement; it does not by itself make you tax-resident or grant a special regime — those are separate elections with their own conditions. Tax residency follows 183 days or your centre of vital interests. Weigh Greece beside Portugal and the others on our golden visa comparison, understand the residency-versus-tax line in our guide to second citizenship and taxes, and see our methodology for how each figure is verified.