Moving to Greece: taxes, residence and life

How to become tax resident in Greece: personal, dividend and corporate tax, 10 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Open Greece on the interactive map →תוכניות תושבות ↓

Planning reference · Data snapshot 2026-10-05

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Greece

Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day)

€100k lump-sum non-dom (art. 5A) needs €500k investment and non-residence 7 of 8 prior years

Residence certificate: AADE certificate of tax residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Taxes

In Greece the top income tax rate is 44%, dividends are taxed at up to 5% and companies pay 22% corporate tax. Newcomers may use a special regime (2%): Non-dom regime: €100,000/yr flat tax on foreign income; 7% flat for foreign pensioners.

How to move and become tax resident

You can become tax resident in Greece from arrival once you take up residence (Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day)). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment There are 10 open residence programmes in Greece — see the list below.

Living there

Athens has a hot-summer Mediterranean climate with winter highs around 13.4 °C and summer highs around 33.5 °C.

Key facts

Top income tax	44%
Dividend tax	5%
Corporate tax	22%
Special regime for newcomers	2% — Non-dom regime: €100,000/yr flat tax on foreign income; 7% flat for foreign pensioners.
תושבות מס	מההגעה — Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day)
המסלול שלכם	EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment
סוג אקלים	hot-summer Mediterranean · 13.4° / 33.5° (Athens)

Residence programmes in Greece

Active programmes

Golden Visa — real estate — השקעה CHF 235'000 · 2026-10
Thresholds raised Sept 2024; short-term rentals banned (fines to €50k); GV years count for citizenship only with real residence
Golden Visa — capital / financial investment — השקעה CHF 235'000 · 2026-10
Financially Independent Persons (FIP) residence permit — הכנסה / שנה CHF 39'480 · 2026-10
Digital Nomad residence permit — הכנסה / שנה CHF 39'480 · 2026-10
Non-dom alternative taxation for HNWIs (Art. 5A ITC) — השקעה CHF 470'000 · 2026-10
7% flat tax for foreign pensioners (Art. 5B ITC) — specialTax · 2026-10
Residence permit for investment / business activity — השקעה CHF 235'000 · 2026-10
Work permit (salaried / EU Blue Card) — employment · 2026-10
EU/EEA/Swiss free movement (registration certificate) — freeMovement · 2026-10
Family Reunification — family · 2026-10

Plan your residence route

Residence by investment: compare routes and obligations →Passive-income and financially independent residence →Digital nomad visas and tax residency →Special tax regimes for new residents →Entrepreneur and startup residence routes →EU residence rights and relocation planning →

Frequently asked questions

How many days do I need to spend in Greece to become tax resident?

מההגעה. Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day) €100k lump-sum non-dom (art. 5A) needs €500k investment and non-residence 7 of 8 prior years

How much tax will I pay in Greece?

In Greece the top income tax rate is 44%, dividends are taxed at up to 5% and companies pay 22% corporate tax.

Which residence programmes does Greece offer?

Golden Visa — real estate (CHF 235'000); Golden Visa — capital / financial investment (CHF 235'000); Financially Independent Persons (FIP) residence permit; Digital Nomad residence permit; Non-dom alternative taxation for HNWIs (Art. 5A ITC) (CHF 470'000)

What is the usual way to move to Greece?

EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment

Compare with nearby countries

Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia

Open Greece on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.