Greece

Strategic Summary

Greece ranks 57th globally — Tier I Strong — with the highest residency access score in the entire BSI index. No jurisdiction offers more pathways into EU residency at accessible investment thresholds. The restructured Golden Visa, the Non-Dom and retiree flat tax options, and the standard residency framework collectively create a layered entry architecture that accommodates a wider range of client profiles than almost any peer jurisdiction. The structural constraint is appropriation risk: Greece carries a medium designation, reflecting its history with capital controls, pension system volatility, and deposit-related uncertainty during the 2015 crisis.

How does the restructured Greece Golden Visa work in 2026?

Greece restructured its Golden Visa in 2023, introducing tiered thresholds: €800,000 for Attica, Thessaloniki, Mykonos, and Santorini (single property, minimum 120m²); €400,000 for most other areas; €250,000 for property conversions and listed buildings. Alternative investment routes include €500,000 in Greek government bonds, €350,000 in qualifying mutual funds, or €500,000 in equity of Greek companies. Golden Visa holders receive five-year renewable EU residency with Schengen access and no physical presence requirement. The programme does not accelerate citizenship eligibility — naturalization requires 7 years of legal residence with 183+ days per year, Greek B1 language proficiency, and an integration examination.

What tax regimes are available for Americans living in Greece?

Three regimes are relevant for Americans. The Retiree Regime (Law 4714/2020) offers a 7% flat tax on all foreign-source income for 15 years, available to retirees from treaty countries who establish Greek tax residence. The Non-Dom Regime offers a 50% exemption on employment and business income for newly relocating professionals for 15 years. The HNW Lump Sum regime provides a flat €100,000 per year payment covering all global income — no Greek return required, no disclosure of foreign assets, no foreign income documentation. The €100K lump sum does not require a qualifying investment; it is available to any new tax resident who has not been a Greek tax resident in the prior five years and who makes the election.