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Greece: tax, residence and citizenship

Property residence alongside dedicated regimes for investors and pensioners.

Sources last checked · Research methodology

Tax relocation in Greece

Article 5A provides a EUR 100,000 annual tax on covered foreign-source income, plus EUR 20,000 for each admitted family member. It requires non-residence in seven of the preceding eight years and at least EUR 500,000 of qualifying investment completed within three years. These tax-entry conditions are separate from Golden Visa property thresholds. Article 5B separately offers a 7% alternative tax on covered foreign-source income for qualifying foreign-pension recipients. Greek-source income, treaty effects and individual eligibility need separate assessment.

Residence rights

Usual property thresholds are EUR 800,000 in designated higher-value areas and EUR 400,000 elsewhere. A EUR 250,000 change-of-use route has distinct legal conditions. The cited investor permit does not itself provide a general employment right.

Second citizenship

Residence permission does not confer citizenship. Any later nationality application is a separate process.

What to establish first

  • independent immigration and tax investments, property use, transitional rules, tax applications and renewal compliance.
These are research findings, not an individual eligibility or tax determination. Confirm current rules and your circumstances before committing funds or moving.

Official sources and further reading

Greek housing policy portal on Golden Visa investment thresholds Permanent golden visa (change of use) – Initial issuance - National Registry of Administrative Public Services Tax Incentives in order to attract New Tax Residents | ΑΑΔΕ AADE decision A 1147 of 2026 on Article 5A alternative taxation AADE decision A 1192 of 2026 on Article 5B pensioner taxation AADE: simplified 2026 Article 5A procedure AADE September 2026 Article 5B decision