Europe · Mediterranean

Greece

The last large-country golden visa in the eurozone, now repriced into three tiers, paired with a EUR 100,000 flat tax that is the cheapest headline lump-sum regime in Western Europe.

Last verified July 2026185 visa-free destinations

Tax position

Income tax (top): 44% above EUR 60,000 (Law 5246/2025, in force 1 January 2026; scale 9/20/26/34/39/44)
Capital gains: 15% on securities, but exempt for listed shares where the holding is under 0.5% of company capital; 15% on real estate gains (collection repeatedly suspended)
Wealth tax: none as such; ENFIA annual property tax applies
Inheritance tax: 10% for spouse, parents and children above allowances; 20% for close relatives; 40% for others
Special regime: Article 5A: EUR 100,000 flat tax on all foreign income, 15 years. Article 5B: 7% flat tax for foreign pensioners, 15 years. Article 5C: 50% exemption on Greek employment/business income, 7 years
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: Yes — leaving has a cost
CRS: Participating