Does a Greek Golden Visa make me a Greek tax resident?

No. Tax residency turns on spending more than 183 days in Greece in a twelve-month period, or on Greece becoming the centre of your vital interests. The permit has no minimum stay and no bearing on tax residency either way.

What do I pay if I never live in Greece?

Only Greek-source income and property taxes. In practice that usually means ENFIA, the annual property tax at roughly 0.28% of cadastral value, and nothing else, because the qualifying property cannot be let short-term.

Do I get the €100,000 non-dom flat tax automatically?

No. Article 5A is a separate election requiring that you transfer your tax residence to Greece, that you were not Greek tax resident in seven of the previous eight years, and that you invest at least €500,000. A Golden Visa investment can satisfy the investment condition, but the election is not automatic.

Will I pay capital gains tax when I sell?

Capital gains tax on individual transfers of Greek real estate is suspended through 31 December 2026. It has been renewed repeatedly rather than repealed, so a sale after that date should not assume the suspension continues.

The permit does not make you a Greek taxpayer.

Almost every guide to this leads with the €100,000 non-dom regime. For most permit holders that regime is irrelevant, because they never become Greek tax resident in the first place. What matters is which side of the 183-day line you are on.

What decides whether you are a Greek taxpayer?

You become Greek tax resident if you are physically present in Greece for more than 183 days in any twelve-month period, counted from your first day of presence, or if Greece becomes the centre of your vital interests.

A Greek tax resident is taxed on worldwide income. Someone who is not Greek tax resident is taxed only on Greek-source income, which for most permit holders means rental income and property taxes and nothing else.

Law 4172/2013 art. 4

What do you pay if you stay under 183 days?

Only Greek-source income and taxes on the property itself. For most permit holders that means ENFIA and nothing else, because the qualifying property cannot be let short-term and there is no other Greek income.

ENFIA, the annual property tax: ENFIA is charged on property ownership regardless of where the owner is tax resident. The base rate is roughly 0.28% of the property's cadastral value each year, with a progressive supplement above a cadastral value of €250,000.; A non-resident owner pays exactly what a resident owner pays on an equivalent property. It is the one Greek tax almost every permit holder will face.; Law 4223/2013, as amended annually
Rental income: Greek rental income is taxed on a progressive schedule that gained a new 25% band on 1 January 2026: 15% to €12,000, 25% from €12,001 to €24,000, 35% from €24,001 to €36,000, and 45% above that. Non-residents are taxed on the same schedule.; A flat 5% deduction stands in for expenses. Note that the qualifying Golden Visa property cannot be let short-term at all, so this generally applies to other property rather than to the one securing the permit.; Law 4172/2013 art. 40, as amended for 2026
Capital gains on selling the propertyGazette verified: Capital gains tax on individual transfers of Greek real estate is suspended through 31 December 2026. Without the suspension a flat 15% would apply.; The suspension has been renewed repeatedly since 2014 rather than made permanent. Anyone modelling an exit after 2026 should assume it might lapse.; Law 4172/2013 art. 41, suspension extended by Law 5162/2024 art. 90
Withholding on Greek investment incomeGazette verified: Greek domestic withholding rates are 5% on dividends, 15% on interest and 20% on royalties. Tax treaties and the EU directives frequently reduce these, and applying the domestic rate to a payment that qualifies for a reduction is a common and expensive error.; Law 4172/2013 art. 64; exemptions under art. 63
Inheritance and gift taxGazette verified: Greek property passing to a spouse, children or parents is tax-free to €150,000 per beneficiary, then taxed at 1% to 10%. More distant relatives and unrelated beneficiaries face materially higher rates, reaching 40%.; Greek real estate is within scope wherever the owner is resident, so this is a live consideration for a permit held long term.; Property Tax Code, Law 5219/2025 (FEK A' 130)

What changes if you do move your tax residence?

You become taxable on worldwide income, and two elective regimes become relevant: the €100,000 flat tax on foreign income under article 5A, and the 50% relief on Greek employment and business income under article 5C.

The non-dom regime, if you do move: Someone who transfers tax residence to Greece can elect a flat €100,000 per year on all foreign-source income under article 5A, for up to fifteen tax years, plus €20,000 per family member added to the election.; It requires that you were not Greek tax resident in seven of the eight preceding years and that you invest at least €500,000 in Greece within three years. A Golden Visa investment can satisfy that requirement, which is why the two are often discussed together, but they are separate elections with separate conditions.; Law 4172/2013 art. 5A
The 50% relocation reliefGazette verified: Article 5C exempts 50% of Greek-source employment and business income for seven tax years for individuals who transfer their tax residence to Greece, subject to not having been Greek tax resident for five of the previous six years and a two-year stay commitment.; It is aimed at people who move and work in Greece, so it rarely applies to a passive Golden Visa holder. The job-creation requirement was abolished in July 2025.; Law 4172/2013 art. 5C

Both are elections with their own conditions and their own applications. Neither follows from holding the permit, and the arithmetic of the €100,000 flat tax only works above a certain level of foreign income, which is a conversation to have with a Greek tax adviser rather than a decision to make from a web page.

What do most sources get wrong about the tax?

Five claims circulate widely and are incorrect, starting with the assumption that the permit itself creates a Greek tax liability.

Incorrect: “Getting a Greek Golden Visa makes you a Greek tax resident.”: It does not. Tax residency turns on the 183-day rule, and the permit carries no minimum stay. Most holders never become Greek tax resident and are taxed only on Greek-source income.
Incorrect: “Golden Visa holders automatically get the €100,000 non-dom flat tax.”: The non-dom regime under article 5A is a separate election with its own conditions, and it only matters if you actually move your tax residence to Greece. Holding the permit does not enrol you in it.
Incorrect: “Non-residents pay a lower rate of Greek tax on rental income.”: Non-residents are taxed on the same progressive rental schedule as residents. What differs is scope: non-residents are taxed only on Greek-source income, not on worldwide income.
Incorrect: “You will pay capital gains tax when you sell the property.”: Capital gains tax on individual property transfers is suspended through 31 December 2026. It is a renewable suspension rather than a repeal, so it may return.
Incorrect: “You can offset the Golden Visa property's costs against rental income.”: The qualifying property cannot be let short-term or subleased at all while the permit is held, so for most holders there is no rental income to offset against.

Common questions

What people ask once they realise the permit and their tax position are separate questions.

Does a Greek Golden Visa make me a Greek tax resident?: No. Tax residency turns on spending more than 183 days in Greece in a twelve-month period, or on Greece becoming the centre of your vital interests. The permit has no minimum stay and no bearing on tax residency either way.
What do I pay if I never live in Greece?: Only Greek-source income and property taxes. In practice that usually means ENFIA, the annual property tax at roughly 0.28% of cadastral value, and nothing else, because the qualifying property cannot be let short-term.
Do I get the €100,000 non-dom flat tax automatically?: No. Article 5A is a separate election requiring that you transfer your tax residence to Greece, that you were not Greek tax resident in seven of the previous eight years, and that you invest at least €500,000. A Golden Visa investment can satisfy the investment condition, but the election is not automatic.
Will I pay capital gains tax when I sell?: Capital gains tax on individual transfers of Greek real estate is suspended through 31 December 2026. It has been renewed repeatedly rather than repealed, so a sale after that date should not assume the suspension continues.

Sources

Tax residency, capital gains, withholding and article 5C: Law 4172/2013, arts. 4, 5C, 41, 43, 63 and 64.
Inheritance, gift and parental provision: Property Tax Code, Law 5219/2025 (FEK A’ 130).
Non-dom regime, ENFIA and the 2026 rental schedule: Greek practitioner sources, verified 2026-08-08. These are marked without the gazette-verified label above.

Not yet reviewed by a Greek-qualified lawyer. Last checked 2026-08-08. General information about Greek tax law, not tax advice. Aegalis is an advisory firm and not a tax practice; a Greek tax adviser should look at your own position before you act on any of this.

What the purchase itself costs

Not sure which side of the line you would be on?

The eligibility check covers timing and intent, which is where the tax question usually starts.

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