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Moving from Greece Tax Guide 2026: Departure Rules, IKA/EFKA Pension & Non-Dom Regime Exit

Quick Answer:Greece does not impose a formal exit tax on departing residents. Greek income tax reaches 44% on the progressive scale. The Greek non-dom flat tax regime (€100,000/year lump sum) ceases when you lose Greek tax residency. EFKA (formerly IKA) social insurance contributions are not refundable, but pension rights are preserved for future Greek pension payments. Greek Golden Visa holders can retain their visa and property after departing as tax residents.

By Daniel, founder of CountryTaxCalc.com

Last Updated:April 2026

Key Facts

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.

Greece has undergone significant tax reforms since the 2010s crisis, including the introduction of a non-domicile flat tax regime in 2020 designed to attract wealthy foreign investors. For the growing community of foreign residents — including remote workers, retirees, and Golden Visa holders — departure from Greek tax residency requires understanding the interplay of the non-dom regime, EFKA social insurance, Greek real estate obligations, and the EU/EEA social security coordination rules.

Moving from Greece to Another EU Country or the UK

For departing residents moving within the EU or to the UK:

EU social security coordination: Moving within the EU triggers Regulation 883/2004 — your Greek EFKA contribution years carry over for pension aggregation purposes. Obtain your Greek Social Insurance Record (περίληψη ασφαλιστικής ικανότητας) before departure — this documents your EFKA contribution history for the receiving country's pension authority.

EU pension calculation: Each EU country where you contributed will pay its proportionate share of pension at retirement age. Greece will pay you a Greek pension based on your Greek contribution years — even if you retire in Germany, France, or another EU state.

UK post-Brexit: The UK-Greece social security agreement (under the EU Withdrawal Agreement and Trade and Cooperation Agreement) preserves aggregation rights for those who had contribution periods in both countries before Brexit. New contribution periods from 2021 onwards are covered by the UK-EU social security protocol — check the latest position with HMRC and EFKA.

ENFIA online payment: Greek ENFIA property tax can be paid online via the AADE portal (myAADE) from abroad — set up online access before departing Greece.

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Frequently Asked Questions

Q: Can I keep my Greek Golden Visa if I stop being a Greek tax resident?

Yes — the Greek Golden Visa is not linked to Greek tax residency. The visa requires only that you maintain the qualifying real estate investment (€250,000–€500,000+ depending on location and entry date). You can: (1) Depart as a Greek tax resident and cease Greek-source income obligations. (2) Retain the Golden Visa for visa-free travel within the Schengen area. (3) Remain the owner of the qualifying property. Ongoing obligations: pay Greek ENFIA annual property tax; keep your AFM (Greek tax number) active; maintain the property to meet the minimum investment threshold. If you sell the qualifying property: the Golden Visa terminates. If you apply for a new qualifying property within the same class: the visa can be maintained. Golden Visa to Greek citizenship: possible after 7 years of legal residence in Greece — but tax residency is required for the citizenship path. If you want Greek citizenship via the Golden Visa, you must re-establish Greek tax residency for the required period.

Q: What happens to the €100,000 non-dom flat tax if I leave mid-year?

The Greek non-dom regime (Article 5A) is applied on an annual basis — however, on departure mid-year, the €100,000 flat tax is pro-rated based on the months you were Greek tax resident. Example: if you were Greek resident for 6 months of the calendar year before departing, the non-dom flat tax for that year is €100,000 × 6/12 = €50,000 (covering foreign income for those 6 months of residency). Greek-source income during the residency period: subject to progressive Greek tax rates in addition to the non-dom flat tax for foreign income. After departure: neither the non-dom flat tax nor Greek progressive tax applies to foreign-source income earned after you ceased Greek residency. Important: if you re-establish Greek residency in a subsequent year and wish to rejoin the non-dom regime: you must meet the fresh eligibility test (7 of 8 prior years as non-resident). If you have already used the regime for several years, those years count against the 15-year maximum duration.

Q: Does Greece have a tax treaty with my destination country?

Greece has an extensive DTA network with 57+ countries. Key treaties include: USA, UK (pre- and post-Brexit protocols), Germany, France, Netherlands, Italy, Belgium, Switzerland, Canada, Australia, Singapore, China, India, UAE (limited treaty), and all other EU member states. Under most Greek DTAs: employment income is taxable where work is performed; pension income is taxable in the country of residence; real estate income is taxable where the property is located (Greece retains taxation rights on Greek property income for non-residents); dividends: Greek withholding typically 5%–15% depending on treaty (standard Greek internal law rate: 5%); interest: 0%–15%; royalties: 0%–10%. Greece-UAE: Greece and the UAE have a limited DTA framework — verify the current treaty for investment income provisions. Greece-UK post-Brexit: the UK-Greece DTA (1953, updated by subsequent protocols) continues in force as bilateral treaty law, unaffected by Brexit. Key provision: UK pensions paid to Greek residents: taxable in Greece under the residence article.

Q: Do I need a Greek tax clearance certificate when I leave?

A Greek AADE tax clearance certificate (φορολογική ενημερότητα) is NOT required simply to depart Greece as a tax resident. It is required when: (1) Transferring real estate (selling or gifting Greek property — the notary requires it). (2) Collecting debts or funds from Greek legal entities. (3) Participating in Greek public tenders. (4) In some banking transactions involving significant Greek assets. Process: apply online via the AADE myAADE portal or at an AADE tax office in person. Requirements: no outstanding Greek tax liabilities (outstanding amounts may require payment or active repayment plan). Valid for: 30 days from issue. If you have outstanding Greek tax debt: the certificate will not be issued until the debt is settled or a formal instalment plan is arranged with AADE. For most departing residents with no property transfer: the clearance certificate is not needed just to deregister as a resident. File your final annual return (E1) and deregister from the population registry — these do not require a clearance certificate.

Disclaimer:This guide provides general tax information for educational purposes only. Greek income tax rules, EFKA regulations, the non-dom regime, and Golden Visa requirements change with Greek legislation and AADE administrative guidance. Nothing in this guide constitutes tax or legal advice. Consult a Greek tax adviser (φοροτεχνικός) or accountant (λογιστής) before departing Greece.