Guide de l'expatrié à long terme en Greece

Relocating to Greece requires careful navigation of its immigration framework, which is primarily governed by the Ministry of Migration and Asylum. The rules vary significantly based on your nationality and the purpose of your stay.

• Visa-Free Entry and Tourist Stay Limits:

  • EU/EEA/Swiss Citizens: Enjoy freedom of movement and residence in Greece. They do not require a visa or residency permit to live and work in Greece. However, for stays longer than three months, they should register their residence with the local police department.
  • US, UK, Canadian, Australian, and other non-EU/EEA citizens: Can enter Greece (and the wider Schengen Area) visa-free for tourism or business purposes for up to 90 days within any 180-day period. This is a strict limit, and overstaying can lead to fines, deportation, and future entry bans.

• Temporary Residency Tracks: For stays longer than 90 days or for specific purposes, non-EU/EEA citizens must apply for a national D-type visa from a Greek consulate in their home country before arrival, which then allows them to apply for a residency permit in Greece.

  • Work Visas: Typically sponsored by a Greek employer. The employer must demonstrate that no suitable EU/EEA candidate could be found. The process involves securing a job offer, applying for a D-type visa, and then a residency permit upon arrival. The Greek government has been working to streamline processes, but it remains complex.
  • Study Visas: Issued to individuals accepted into accredited Greek educational institutions. Requires proof of enrollment, sufficient funds, and health insurance. Initially a D-type visa, followed by a student residency permit.
  • Family Reunion Visas: Allows non-EU/EEA family members (spouses, minor children, sometimes adult dependent children or parents) of a Greek citizen or a legal resident to join them in Greece. Requires proof of relationship, stable income, and adequate housing.
  • Investment (Golden Visa) Programme: Greece's Golden Visa program, one of the most popular in Europe, grants a five-year renewable residency permit to non-EU/EEA citizens who make a significant investment. As of April 2026, the minimum investment thresholds have been adjusted in certain areas. For properties in Attica, Thessaloniki, Mykonos, and Santorini, the minimum real estate investment is €800,000 (approx. $860,000 USD). In other regions, it remains €400,000 (approx. $430,000 USD). Other investment options include capital contribution, purchase of shares, or government bonds. This permit allows visa-free travel within the Schengen Area and includes family members.
  • Digital Nomad Visa (DN Visa): Introduced in 2021 and actively promoted for 2025-2026. This visa is for non-EU/EEA citizens who work remotely for an employer or clients outside Greece. Key requirements include:
    • Proof of employment or contract with a company outside Greece.
    • Minimum monthly income of €3,500 (approx. $3,750 USD) after tax, which increases by 20% for a spouse and 15% for each child.
    • Proof of health insurance.
    • Clean criminal record.
    • The initial visa is valid for one year and can be renewed for two years, then for three years, provided conditions are met. Digital nomads under this regime may also benefit from a 50% tax exemption on their Greek-sourced income for up to seven years, provided they meet specific criteria (e.g., not having been a tax resident in Greece for the previous five years).

• Permanent Residency:

  • Eligibility: Generally, non-EU/EEA citizens can apply for long-term (permanent) residency after residing legally in Greece for five continuous years under a temporary residency permit. This requires demonstrating stable income, health insurance, and integration into Greek society.
  • Timeline & Process: After five years, applicants apply to the Ministry of Migration and Asylum for a long-term resident status. The process can take several months to over a year. Golden Visa holders are eligible to apply for permanent residency after five years, provided they maintain their investment.

• Citizenship:

  • Requirements: Non-EU/EEA citizens can typically apply for Greek citizenship by naturalization after seven years of legal and continuous residency (reduced to three years for spouses of Greek citizens or those with Greek heritage). Requirements include:
    • Sufficient knowledge of the Greek language (B1 level).
    • Knowledge of Greek history and culture.
    • Integration into Greek society.
    • Clean criminal record.
    • Financial self-sufficiency.
  • Timeline: The naturalization process is lengthy and can take 2-5 years or more from application submission to approval.

• Work Permits and Employment Authorisation: For non-EU/EEA citizens, a work permit is intrinsically linked to their residency permit. You cannot obtain a standalone work permit without a corresponding residency status (e.g., through a work visa, Golden Visa, or Digital Nomad Visa). The employer typically initiates the process for work-related permits.

• Student Visas: As mentioned, these require acceptance from a Greek educational institution, proof of funds, and health insurance. The initial D-type visa is followed by a student residency permit, renewable annually for the duration of studies.

• Family Reunion and Dependent Visas: These allow family members of a legal resident or Greek citizen to obtain residency. The primary applicant must demonstrate sufficient income and accommodation. The process involves applying for a D-type visa from abroad, then a residency permit in Greece.

• Application Process:

  • Where to Apply: For D-type visas, applications are made at the Greek Embassy or Consulate in your country of residence. For residency permits, applications are submitted to the relevant Aliens and Immigration Department of the Decentralized Administration in Greece (e.g., Ministry of Migration and Asylum).
  • Documentation: Varies by visa type but commonly includes: valid passport, visa application form, passport-sized photos, proof of purpose of stay (e.g., job offer, university acceptance, investment proof), proof of sufficient funds, health insurance, clean criminal record certificate, medical certificate, proof of accommodation, and sometimes a travel itinerary.
  • Fees: Visa fees typically range from €75-€150 (approx. $80-$160 USD) for D-type visas. Residency permit fees vary significantly, from €150-€2,000+ (approx. $160-$2,150+ USD) depending on the category (e.g., Golden Visa fees are higher). These fees are subject to change.
  • Timelines: Visa processing can take 2-4 weeks, but residency permit applications in Greece can take 3-6 months or even longer, especially for complex cases or during peak periods. It's crucial to apply well in advance.

• Renewal Procedures: Residency permits must be renewed before their expiry date. The application process is similar to the initial application, requiring updated documentation, proof of continued eligibility (e.g., employment, investment, funds), and payment of renewal fees. It's advisable to start the renewal process several months before expiry.

• Common Pitfalls and Refusal Reasons:

  • Incomplete Documentation: The most common reason for delays or refusals. Ensure all required documents are translated into Greek by a certified translator and apostilled if necessary.
  • Insufficient Funds: Failure to prove adequate financial means to support oneself and dependents.
  • Criminal Record: Any serious criminal history can lead to refusal.
  • Overstaying Previous Visas: Strict adherence to Schengen rules is paramount.
  • False Information: Providing misleading or false information will result in immediate refusal and potential bans.
  • Lack of Health Insurance: Mandatory for all long-term stays.

It is highly recommended to consult with the Greek Embassy/Consulate in your country or a specialized immigration lawyer in Greece for personalized advice, as laws and requirements can change.

Understanding your tax obligations in Greece is crucial for long-term expats. The Greek tax system is administered by the Independent Authority for Public Revenue (AADE – ΑΑΔΕ).

• Tax Residency Rules:

  • A foreigner generally becomes a tax resident in Greece if they spend more than 183 days (consecutive or not) within any 12-month period in the country. This is the primary criterion. Even if you spend less than 183 days but your 'centre of vital interests' (personal and economic ties) is in Greece, you may be considered a tax resident.
  • Tax residents are taxed on their worldwide income, while non-tax residents are only taxed on income sourced in Greece.
  • It is essential to register with the AADE and obtain a Tax Identification Number (AFM – ΑΦΜ) upon becoming a resident.

• Income Tax Rates and Brackets (for 2025-2026, subject to annual adjustments):

  • Residents: Progressive tax rates apply to employment income, business profits, and rental income. As of April 2026, the general income tax scale for individuals is approximately:
    • Up to €10,000: 9%
    • €10,001 - €20,000: 22%
    • €20,001 - €30,000: 28%
    • €30,001 - €40,000: 36%
    • Over €40,000: 44%
  • Non-Residents: Taxed only on their Greek-sourced income, typically at a flat rate of 15% for employment income or 24% for business profits, unless a double taxation treaty specifies otherwise.
  • Special Tax Regimes for Expats: Greece has introduced attractive tax incentives to attract foreign residents:
    • Non-Domicile Tax Regime (for high-net-worth individuals): Allows individuals who transfer their tax residence to Greece to pay a flat annual tax of €100,000 (approx. $107,000 USD) on their worldwide income, regardless of the actual amount, for up to 15 years. Conditions apply, including a minimum investment in Greece.
    • Special Tax Regime for New Tax Residents (Article 5C of Greek Income Tax Code): Offers a 50% tax exemption on Greek-sourced income from employment or business activities for up to seven years. To qualify, individuals must not have been a tax resident in Greece for the previous five out of six years and must relocate to Greece to take up employment or start a business, among other conditions. This is particularly relevant for digital nomads and highly skilled workers.
    • Special Tax Regime for Foreign Pensioners: Offers a flat tax rate of 7% on all foreign-sourced pension income for up to 15 years, provided they transfer their tax residency to Greece and were not a tax resident for the previous five out of six years.

• Double Taxation Treaties: Greece has an extensive network of Double Taxation Treaties (DTTs) with many countries, including the US, UK, Canada, Australia, most EU member states, and others. These treaties aim to prevent individuals from being taxed twice on the same income in two different countries. It's crucial to consult the specific DTT between Greece and your home country to understand how your income will be treated.

• Social Security and Pension Contributions for Foreigners:

  • All employed individuals in Greece, including foreigners, are generally required to contribute to the National Social Security Fund (EFKA – ΕΦΚΑ). Contributions cover pension, healthcare, unemployment, and other benefits.
  • Employee contributions are typically around 16% of gross salary, while employer contributions are around 25%. Self-employed individuals pay contributions based on their income category.
  • Citizens of EU/EEA countries and Switzerland are covered by EU social security coordination rules (e.g., E101/A1 forms). Greece also has bilateral social security agreements with some non-EU countries (e.g., US, Canada) to avoid double contributions.

• Tax Filing Requirements, Deadlines, and How to File:

  • All tax residents must file an annual income tax return (E1 form) electronically through the AADE's online portal (www.aade.gr). Non-residents with Greek-sourced income also need to file.
  • The tax year is the calendar year (January 1 to December 31).
  • The deadline for filing individual income tax returns is typically June 30th of the following year, but extensions are common. For 2025 income, the deadline will be around June 2026.
  • Tax payments are usually made in several installments (e.g., 3-8 monthly installments) following the filing deadline.
  • An AFM (Tax Identification Number) and TaxisNet (online tax platform) credentials are required for electronic filing.

• Tax Deductions and Allowances Available to Expats:

  • Limited deductions are available for individuals, primarily related to certain expenses like medical costs, donations, and energy efficiency upgrades. The tax-free threshold is generally low or non-existent for many income types.
  • The special tax regimes mentioned above (non-dom, 50% exemption, 7% for pensioners) are the most significant 'allowances' for qualifying expats.

• Property Ownership Tax for Foreigners:

  • Owners of real estate in Greece are subject to the Unified Real Estate Property Tax (ENFIA – ΕΝΦΙΑ). This is an annual tax comprising a main tax (calculated per square meter based on objective values, zone prices, age, and floor of the property) and a supplementary tax (for properties with a total objective value exceeding €250,000).
  • Property transfer tax (FMA) is levied at 3.09% on the objective value of the property when it is purchased.

• Capital Gains Tax:

  • Capital gains from the sale of real estate are generally taxed at a rate of 15%. However, there is currently an exemption for capital gains from real estate sales acquired before January 1, 2007.
  • Capital gains from the sale of shares or other securities are generally taxed at 15%, with some exemptions.

• VAT and Other Indirect Taxes Affecting Daily Life:

  • The standard Value Added Tax (VAT – ΦΠΑ) rate in Greece is 24%. Reduced rates of 13% and 6% apply to certain goods and services (e.g., food, hotels, medicines, books).
  • Other indirect taxes include excise duties on fuel, alcohol, tobacco, and a luxury tax on certain goods.
  • A tourist accommodation tax (stayover tax) applies to hotel and rental stays, varying by accommodation type and season.

• Wealth or Net Worth Taxes: Greece does not impose a general wealth or net worth tax on individuals.

• When to Engage a Local Tax Advisor: It is highly recommended to engage a local Greek tax advisor (accountant or lawyer specializing in tax) as soon as you plan to become a tax resident or acquire significant assets in Greece. This is especially true if you have complex income streams, wish to apply for one of the special expat tax regimes, or own property. Greek tax law can be intricate, and professional guidance ensures compliance and optimization.

• Penalties for Non-Compliance:

  • Late Filing: Penalties for late filing of tax returns can range from €100 to €500 depending on the type of taxpayer.
  • Under-declaration/Tax Evasion: Significant fines and surcharges apply for under-declared income or tax evasion, typically ranging from 10% to 50% of the underpaid tax, plus interest. Serious cases can lead to criminal prosecution.
  • Late Payment: Interest is charged on overdue tax amounts, typically at a monthly rate of 0.73% (as of April 2026), plus potential administrative fines.