Greece
€100k annual flat tax for HNWI new residents, plus a 7% pensioners regime — Mediterranean lifestyle, EU passport.
The position in figures.
Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.
Where the jurisdiction fits.
Best for
- HNWIs with foreign-source income electing the €100k flat regime
- Foreign pensioners using the 7% flat tax regime
- Golden Visa investors (€250k–€800k depending on region)
- Anyone seeking EU residence with Mediterranean lifestyle
Consider carefully
- Operators with primarily Greek-source income
- Buyers expecting prior Golden Visa thresholds — €800k now applies in Athens, Mykonos, Santorini
Programmes that matter.
Non-Dom HNWI Regime (€100k flat)
New residents (non-resident for 7 of last 8 years) electing this regime pay €100,000 flat per year on all foreign income for up to 15 years. Add €20k per family member. Investment of €500k+ in Greece required within 3 years.
7% Pensioners Flat Tax
Foreign pensioners becoming Greek tax resident: 7% flat on all foreign income (including pensions, dividends, gains) for 15 years. Must come from a treaty country.
Golden Visa
Real estate investment: €800k in Athens, Thessaloniki, Mykonos, Santorini, islands >3,100 inhabitants; €400k elsewhere. Lifetime renewable residence; no minimum stay; eligible for citizenship after 7 years.
Pitfalls to resolve early.
- 01
Golden Visa thresholds increased substantially in 2024 — €800k now applies in popular zones like Athens, Mykonos, and Santorini.
- 02
The €100k flat tax requires committing to a €500k Greek investment within 3 years.
- 03
The 7% pensioners regime requires the source country to have a tax treaty with Greece — verify before relocating.
- 04
Greek bureaucracy is slow; budget 6–12 months for Golden Visa processing.
Direct answers.
How does the Greek HNWI flat tax work?
€100,000 per year on all foreign income for up to 15 years, for new tax residents who were non-resident for 7 of the last 8 years and invest €500k in Greece within 3 years.
How much is the Greek Golden Visa?
€800,000 in Athens, Thessaloniki, Mykonos, Santorini and large islands; €400,000 elsewhere. Increased materially in 2024.
Is there an Italy-style 7% pensioners regime?
Yes. Foreign pensioners moving to Greece pay 7% on all foreign income for 15 years if their home country has a Greek tax treaty.
Can I get an EU passport through Greece?
Through naturalisation after 7 years of legal residence, with language and integration tests. Golden Visa years count toward this.
Continue the comparison.
Put Greece against your current position.
See a first-order comparison, then bring the open questions to your advisor.