Greek Income Tax Rates and Residency Rules
Greek individual income tax (φόρος εισοδήματος) progressive rates (2026): 9% (up to €10,000), 22% (€10,001–20,000), 28% (€20,001–30,000), 36% (€30,001–40,000), 44% (above €40,000). Solidarity contribution (εισφορά αλληλεγγύης): additional levy historically applied on top — currently suspended for private sector employees (suspended 2021 through 2023; check current status as of 2026). Self-employed: minimum presumptive income rules apply regardless of actual income. Tax residency: Greek residents are taxed on worldwide income. Greek tax residency applies if: (1) habitual abode (συνήθης κατοικία) in Greece; or (2) spend more than 183 days in Greece during any 12-month period starting or ending in the tax year; or (3) primary family home in Greece. Loss of Greek tax residency: file Form M1 with the AADE (Ελληνική Φορολογική Αρχή) to deregister from the Greek population registry as a resident. Simultaneously establish tax residency in the new country. Greek tax year: calendar year. Annual return deadline: June 30 of the following year.
Greek Non-Dom Flat Tax Regime: Entry and Exit
Greece introduced a non-domicile flat tax regime (Article 5A of the Income Tax Code) in 2020, modelled on the Italian regime. €100,000 annual flat tax: qualifying individuals pay a fixed €100,000/year in lieu of normal Greek tax on all foreign-source income — regardless of the amount of foreign income. Eligibility: have not been Greek tax residents in 7 of the prior 8 years; transfer tax residency to Greece. Duration: up to 15 years. Family members: each family member can participate at an additional €20,000/year. Greek-source income: still subject to Greek progressive tax (the €100K covers only foreign-source income). On departure from Greece — regime exit: the non-dom regime automatically terminates on the date you cease Greek tax residency. You must: (1) File the standard Greek annual tax return for the portion of the year you were Greek-resident, applying €100K pro-rated for the months in force. (2) Deregister with AADE as a Greek resident. Post-departure: all non-dom regime obligations end. Any foreign income earned after departure is not subject to Greek tax. If you have Greek-source income post-departure (rental income, dividends from Greek companies): subject to standard non-resident Greek withholding rates. Greek dividend withholding: 5% on dividends from Greek SA/EPE; interest withholding: 15% (post-departure as non-resident).
EFKA (Social Insurance) and Greek Pension on Departure
EFKA (Ενιαίος Φορέας Κοινωνικής Ασφάλισης — the successor to IKA) is Greece's unified social insurance fund. Employee contributions: approximately 14% of gross salary (employee portion); employer: approximately 22%. EFKA benefits cover: healthcare (via EOPYY — the national health organisation), disability, maternity, and pension. For departing workers — EFKA contribution refund: Greek EFKA contributions are NOT refundable to employees or employers on departure. Contributions made are credited toward eventual Greek pension entitlement only. Greek pension (IKA/EFKA main pension): full pension at age 67 (with 40 years contributions) or age 62 (with 40 qualifying years including enhanced years). If you have fewer than 40 years: reduced pension available at 67. Minimum contributions for any pension: 15 years (4,500 working days). EU/EEA portability (Regulation 883/2004): EFKA contribution periods are aggregated with contribution records from other EU/EEA member states for the purpose of meeting minimum qualifying periods. If you move to another EU country: your Greek contribution years count toward the threshold, and each country pays its proportionate share of pension. Non-EU countries: depends on bilateral social security agreement. Greece has totalization agreements with USA, Canada, Australia, Switzerland, and others. On departure: de-register from EFKA. Retain EFKA contribution records (ΑΜΑ — social insurance number) for future pension claims.
Greek Real Estate: Non-Resident Obligations and Capital Gains
Foreign nationals and non-residents can own Greek real estate freely. Greek Golden Visa: property investment of €250,000+ (or €500,000 in high-demand areas from 2024) gives a 5-year renewable visa. Golden Visa does NOT require Greek tax residency — you can depart as a Greek tax resident while retaining Golden Visa status (just maintain the qualifying property). Capital gains tax on Greek real estate: Greek CGT on property sales has had a complex history. 15% CGT was reintroduced in 2017 but was repeatedly suspended. Check current status with the Greek AADE as of 2026 — if suspended: transfer tax (3%) and other notarial fees apply but no CGT. If CGT is active: 15% on the gain (selling price minus purchase price, with adjustments). Non-resident real estate obligations after departure: (1) ENFIA (property tax — Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων): annual property tax based on property value continues for all property owners regardless of residency. (2) Rental income: 15% withholding on gross rental income for non-residents; or declare via annual Greek PIT return as non-resident. (3) AADE registration: maintain a Greek tax number (AFM — Αριθμός Φορολογικού Μητρώου) for all Greek property and income obligations. Property transfer: AADE clearance certificate (φορολογική ενημερότητα) required for any property transfer — certifies no outstanding tax debts.
Greek Departure Filing and AADE Clearance
To formally depart as a Greek tax resident: (1) File Greek income tax return (E1 form) for the full calendar year of departure — covers January 1 through December 31 of departure year (filed by June 30 following year). Include all worldwide income for the months of Greek residency. (2) Deregister from Greek population registry (ΔΕΗ/ ΔΑΔ): visit the local civil registry office (ΚΕΠ) to change status to non-resident. (3) Update AADE records: file Form M1 to change residential status to non-resident in the AADE tax records. Retain your AFM (Greek tax number) if you have ongoing Greek income (rental, dividends). (4) AADE tax clearance certificate: required if you are transferring significant Greek assets or property. Certifies all Greek tax obligations are settled. Valid for 30 days. (5) Bank accounts: Greek bank accounts may remain open as non-resident accounts. Anti-money laundering requirements may require updated identity documentation. (6) Health insurance (EOPYY): your EOPYY healthcare eligibility via EFKA ends on departure. EHIC card (European Health Insurance Card): valid only while EU resident and an active EFKA contributor. Not valid post-departure. Greek pension deferred: if you met the minimum contribution threshold, your deferred EFKA pension remains entitlement — claimable from pension age regardless of later residency.