Grecja 100 000 € Podatek Liniowy: Wymagania dla osób niebędących rezydentami i jak aplikować w 2026 roku

Grecja oferuje jeden z najbardziej stabilnych systemów podatkowych dla zamożnych inwestorów w UE – podatek liniowy w wysokości 100 000 € rocznie od wszystkich zagranicznych dochodów przez okres do 15 lat. Dowiedz się, kto może uzyskać status osoby niebędącej rezydentem w Grecji, jakie inwestycje są wymagane oraz jak połączyć ten system z Złotą Wizą

Umów się na konsultację z prawnikiem i rozwiąż problemy prawne związane z Twoim biznesem za granicą z profesjonalnym wsparciem!

UZYSKAJ KONSULTACJĘ

When it comes to choosing a tax residence within the European Union, most wealthy investors today look not to London or Lisbon - they look to Athens. Greece offers a single fixed tax regime, which from 2020 remains unchanged: 100,000 euros per year - and all foreign income, no matter how much, is considered settled.

It sounds simple - and it really is. But behind this simplicity lies something much more important: predictability, which no other EU country with a comparable regime can offer.

We tell you in detail about the features of the single tax system of Greece in our material, which was prepared based on the analysis of experts from IMI Daily - one of the leading international publications in the field of investment migration.

Top jurisdictions for company registration and residency in this article.

Moving to another country is always not only a new address, but also a new legal reality: taxes, business registration, labor relations, disputes with counterparties. It is difficult to figure everything out on your own, and mistakes are expensive.

A personal business lawyer from Visit World takes on the entire spectrum of legal issues - from company registration to protecting interests in litigation.

Contact a personal business lawyer at Visit World - and take the first step towards a confident start in a new country.

Why is Greece an ideal country for tax residence?

Against the background of what is happening with alternatives, the Greek offer looks especially convincing. Italy has raised the price of its similar regime twice - first from 100,000 to 200,000 euros, and then to 300,000 euros per year. Portugal has completely abolished the non-domicile residence regime (NHR), replacing it with a narrower IFICI program with a limited list of qualified categories. Monaco remains an option, but not for everyone: the cost of real estate and the physical presence requirements make planning significantly more difficult.

Greece stands out against this background for its stability. The non-dom regime has been in effect since 2020 and guarantees 15 years of absolute tax certainty. For people who manage capital in several jurisdictions, it is this immutability of conditions that often weighs more than the number itself.

Visit World services for tourists, migrants, and expats: Insurance | Guides | Legal advice

How does the tax residency regime work in Greece?

The essence of the regime is simple: a foreign investor transfers tax residence to Greece and pays a fixed amount of 100,000 euros each year. Instead, all income from foreign sources – dividends, rental income, income from business abroad, royalties – is covered by this single payment, regardless of its size.

The regime begins to “work itself out” as soon as annual foreign income exceeds approximately €245,000. Then the savings grow exponentially. With an income of €1 million, the effective rate is only 10%, while under the standard progressive scale, Greece would have to pay over €430,000. At higher income levels, the difference becomes even more striking.

A list of European countries with the highest taxes for businesses can be found at the link.

It is worth noting two important details that are often overlooked:

- Participants in the regime are not required to declare foreign income in Greece. This is not just an administrative convenience – it is a fundamentally different approach to financial confidentiality within the legal framework.

- Movable property abroad is exempt from Greek inheritance and gift tax. For those who think not only about current income, but also about passing on capital to future generations, this is an advantage that is difficult to overestimate.

Who can join the flat tax scheme in Greece and how?

The requirements for joining are clear. The applicant must not have been a tax resident of Greece for seven out of the previous eight years. After joining the scheme, he undertakes to invest at least €500,000 in Greek real estate, business or securities – and to do so within three years.

Procedurally, everything comes down to a single application to the tax authority. No annual reports on foreign income, no complicated documentation – just the payment of €100,000.

The scheme can be extended to family members. Each close relative joins for an additional €20,000 per year, provided that he has also not been a Greek resident for seven out of the previous eight years.

15 countries without a cryptocurrency tax in 2026 here.

Other options for those looking for something different

Non-dom for €100,000 is not the only possible strategy. The Greek tax system offers two other alternative regimes that may be more advantageous in certain situations.

- Foreign pensioners who transfer their tax residence to Greece can benefit from a flat rate of 7% on all foreign income, including pension payments. This is one of the most loyal pension tax regimes in the EU.

- Professionals and entrepreneurs who move and start working in Greece are entitled to a 50% exemption from local income tax for up to seven years. For those who plan to build a business within the country, and not just hold foreign assets, this is a significant advantage.

The choice between these three regimes depends on the income structure of a particular person. That is why the first step should always be to consult a lawyer who specializes in Greek tax law.

Golden Visa and Non-dom: How They Combine

One of the most valuable features of the Greek approach is that both a residence permit and a favorable tax status can be obtained through the same investment.

The Golden Visa program provides non-EU investors and their families with a renewable five-year residence permit without the requirement to physically reside in the country. An investment in real estate made for the Golden Visa can also count as fulfilling the investment criterion for the non-dom regime. Thus, one transaction solves both problems.

The threshold amounts for obtaining the Golden Visa through real estate as of 2026:

- 800,000 euros - in areas of high demand: Attica, central Thessaloniki, large islands;

- 400,000 euros – in all other regions;

- 250,000 euros – for commercial real estate converted into housing.

The first two thresholds involve the purchase of a single object with an area of ​​at least 120 square meters.

While most European countries are closing or significantly complicating similar programs, Greece remains one of the few reliable routes to obtaining EU residency through real estate. In 2024, the program set a record – 9,289 applications. This is an eloquent figure.

What does the real estate market say?

Investor confidence in Greece is supported by real data. The country's economy is growing faster than the average rate of the eurozone. Apartment prices in 2024 increased by 8.7% – after 13.9% a year earlier, exceeding previous highs. Net foreign capital inflows into the real estate market in 2024 amounted to about 2.75 billion euros.

It is estimated that in 2025, about 1,200 millionaires will have moved to Greece, with a total private capital of about 7.7 billion euros. Over the past decade, the number of millionaires in the country has increased by 24% - and this trend shows no signs of slowing down.

For American investors – separate arithmetic

American citizens are in a specific situation: the US taxes its citizens regardless of their place of residence. This means that it will not be possible to completely “exit” the American system. But the Greek non-dom regime allows you to significantly limit the Greek side of the tax equation.

Foreign income, which at standard Greek rates could be taxed at up to 44%, is fixed at 100,000 euros – regardless of the amount. Protection of movable property abroad from Greek inheritance tax is also a separate advantage that does not depend on tax status in the US.

How exactly these two systems interact in a particular case depends on the individual income and asset structure. Here, detailed modeling with the participation of experienced lawyers is indispensable.

Who has already moved to Greece?

Since the launch of the non-dom regime, the Greek Ministry of Finance has recorded a significant number of investors who have transferred their tax residence from the UK, the US, the UAE and Monaco. The geography is wide enough to speak of a systemic trend, rather than individual decisions.

What attracts these people is not only the sun and the Mediterranean Sea (although this is important). It is a rare combination: a predictable fixed rate that does not change for 15 years, a transparent entry procedure and a legally stable EU jurisdiction.

Transferring tax residence to Greece and entering the non-dom regime affect several areas at once: tax law, investment law, corporate structure and international double taxation treaties.

A personal business lawyer from Visit World will help you properly formalize the investment, prepare documentation for the tax authorities and determine which of the three available Greek regimes best suits your situation. Do not risk your capital where the accuracy of the details matters.

Order a consultation with a personal business lawyer at Visit World and get a clear plan of action today.

Reminder! Europe offers more opportunities for tax optimization than it seems at first glance. We have already told you which 7 special tax regimes in Europe in 2026 allow you to legally reduce taxes and which countries are the most profitable for business and investors.

Photo - generated by Gemini

Products from Visit World for a comfortable trip:

Travel guide for 200 countries;

Legal advice from a local specialist on visa and migration issues;

Travel insurance around the world (please select the country of interest and citizenship to receive services);

Medical insurance all over the world.

We monitor the accuracy and relevance of our information, so if you notice any errors or inconsistencies, please contact our hotline.