Tax Incentives for International Investors and Retirees in Greece

The Greek government offers attractive tax incentives for international investors and retirees who wish to transfer their tax residency to Greece. These programs aim to attract high-net-worth investors (HNWI) and retirees, boosting the country’s economy and providing significant tax benefits to eligible individuals.

Tax Incentives for High-Net-Worth Investors (HNWI - Non-Dom)

The Greek tax regime for high-net-worth investors provides stable and predictable taxation for those transferring their tax residency to Greece:

✔ Minimum required investment: €500,000 in one of the following categories:

• Fixed-term deposit

• Special Purpose Mutual Fund

• Property purchase

✔ Fixed annual tax of €100,000 on income earned outside Greece

✔ Optional extension to family members at an additional €20,000 per person annually

✔ No obligation to declare foreign income

✔ Exemption from inheritance and gift tax on foreign assets

✔ Application of Double Taxation Agreements

✔ Maximum duration of the regime: 15 years

✔ “Brain Gain” Program: 50% reduction on taxable income from salaried employment & business activities

This program enables investors to settle in Greece, enjoying a stable tax environment and high quality of life.

Tax Incentives for Foreign Retirees

Greece provides a favorable tax regime for retirees transferring their tax residency to Greece without any investment obligation:

✔ No investment required

✔ Flat tax rate of 7% on: • Pension income • Other foreign-source income

✔ Tax advantages: • Credit for taxes paid abroad • Application of Double Taxation Agreements • Maximum regime duration: 15 years

✔ “Brain Gain” Program: 50% reduction on taxable income from salaried employment & business activities

With this framework, Greece becomes an ideal destination for retirees, offering low taxation and a high quality of life.

Why Greece Is the Ideal Tax Destination?

The Greek government designed these programs to attract capital, investments, and high-value human resources:

✔ Favorable taxation for international investors & retirees

✔ Stable and predictable tax environment

✔ High quality of life and strategic geographical location

✔ Direct access to the European Union

✔ Simplified procedures for tax residency transfer

Whether you are an investor or retiree, Greece offers an exceptionally competitive framework.