Tax Residency/eu

🇬🇷 Greece Tax Residency

183-day physical-presence rule. Top personal rate 44%. Effective corporate rate 22%. Updated for 2026.

Headline rates

Days threshold
183
days
Personal top
44%
Capital gains
15%
Dividends
5%
Corporate effective
22%
Wealth taxNo
Exit taxNo
Corporate headline22%
Regioneu

How the corporate effective rate is achieved

22% standard from 2022. Patent box at reduced rate. R&D super-deduction available.

Alternative residency routes

Alternative Tax Regime for HNWI (€100k/yr fixed on foreign income, 15 years). Foreign Pensioner Regime (7% flat on foreign-source income for 15 years). Non-Dom Regime for new residents (50% income exemption for 7 years).

Special regime — open

Alternative Tax Regime (HNWI)

€100k/yr lump-sum on worldwide income for 15 years. Family +€20k each. Requires €500k investment in Greece.

Duration: 15 years

Notes

EU member. Three parallel special regimes — pick the one that fits (HNWI / Pensioner / Non-Dom). 5% dividend rate is one of the lowest in the EU.

Primary sources

Compare Greece with 19 other jurisdictions

Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Greece special regime where one applies.

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.