v256.0 · tax residency · GR · verified 2026-04
Greece tax residency
Rules that determine when you become tax-resident in Greece, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
183 days/year
Taxation basis
worldwide (with Non-Dom Tax regime + Foreign Pensioner regime + Special inbound regime)
Top marginal rate
44% above €40K
Capital gains
15% on securities; 22% real-estate gains
Special regime: NDT (Non-Domiciled) — €100K annual flat tax on foreign income
THREE regimes: (1) NDT — €100K flat annual tax on ALL foreign income (Article 5A); 15 years max; must not have been Greek-resident in 7/8 prior years; €500K minimum investment in Greece within 3 years. (2) Foreign Pensioner — 7% flat on foreign-source income for first 15 years (Article 5B). (3) Inbound worker — 50% income exemption first 7 years (Article 5C) for qualifying employees/freelancers.
Rate landscape
| Dividends tax | 5% flat withholding |
| Exit tax | Limited — applies to certain stock-option-realized gains |
| Tax treaty network | 57 jurisdictions |
| CRS (automatic info exchange) | Active since 2017 |
Recent regime changes (2023-2026)
NDT minimum investment increased to €500K (from €500K, unchanged); 2024 expanded list of qualifying inbound professions. Golden Visa property threshold raised to €800K in prime areas (Athens, Mykonos, Santorini, Thessaloniki) effective Sept 2024.
Strengths
Drawbacks
- Smaller treaty network (57 vs Italy 100+, Spain 95+)
- Bureaucratic friction for setting up business + residence
- Banking + property KYC slow
- Standard 44% top rate sharp once you exit special regime
Top cities for tax-residency seekers
Athens Thessaloniki Chania (Crete) Patras Heraklion
Source: official Greece tax authority page · Last verified 2026-04
See also: full Greece country profile · full tax-residency atlas