Intel
Jurisdictional Intelligence // 2026

Greece
State of the Nation

The Mediterranean renaissance. A complete jurisdictional analysis of Greece in 2026 — fiscal regimes, inheritance reform, real estate dynamics, cost of living, and the residency pathways reshaping the Hellenic Republic.

€100K
Non-Dom Lump Sum
7%
Flat Retiree Tax
10th
Expat Healthcare
22%
Corporate Tax Rate
At a Glance
Region Southern Europe / EU
Population 10.4M
Capital Athens
Currency Euro (€)
Language Greek
Time Zone EET / GMT+2
Golden Visa €250K–€800K
Citizenship Path 7 Years
Non-Dom Tax €100K Lump Sum
Retiree Tax 7% Flat Rate
Capital Gains Tax Suspended to Dec 2026
2026 Update
Major reforms in effect: New reduced income tax brackets from January 2026. Golden Visa thresholds: €800K in prime zones, €400K elsewhere, €250K for commercial conversions. Landmark inheritance law reform takes effect September 16, 2026. Capital gains tax and 24% VAT on new builds both suspended through end of 2026.

Mediterranean Stability

High state of peace, world-class climate, and a cultural fabric built on philoxenia — Greece offers a lifestyle premium increasingly rare in Western jurisdictions.

Top 40
Global Peace Index
"High" state of peace
10th
Expat Healthcare
Outperforms many G7 peers
300+
Days of Sunshine
Mediterranean climate
High
English Proficiency
Urban + professional contexts
Cultural Integration
Trust is the primary currency in Greek business and social life. Face-to-face meetings, extended social meals, and the concept of philoxenia (hospitality toward strangers) are essential for integration. Formal business culture is hierarchical but balanced by warmth and long-term rapport over quick transactions.

10th Globally for Expat Healthcare

A bifurcated system of public ESY and private sector. HNWI residents almost exclusively use private facilities with world-class specialists and direct partnerships with US and UK institutions.

Healthcare Metric (2026) Score Implication
Global Health Security Index 51.5 Post-pandemic resilience improvement
Healthcare Index for Expats 46.24 Ranked 10th globally
Medical Infrastructure 70.06 High density of skilled, English-speaking specialists
Medicine Availability & Cost 58.53 Competitive vs UK/USA pricing
Private Healthcare Note
Private hospitals in Athens and Thessaloniki maintain direct partnerships with leading US and UK medical institutions. Golden Visa holders gain access to the public ESY system, but private health insurance is mandatory for the application process. Budget €300–€500/month for comprehensive private coverage in Athens.

International Schooling Network

IB, British, and American curricula across Athens and Thessaloniki. Fees range from €7,000 to €20,000 — competitive against London, Geneva, and Lisbon.

School Curriculum Annual Fees
St. Catherine's British School British / IB €9,000 – €16,500
Campion School British / IB €8,500 – €14,950
ACS Athens American / IB €7,500 – €15,750
International School of Athens IB (PYP, MYP, DP) €8,300 – €18,000
Pinewood American International American / IB €7,000 – €12,000
Verita International School British / Int. €6,500 – €10,000
Beyond Athens
Crete has emerged as an educational hub with the School of European Education in Heraklion and the Theodoropoulos School in Chania, providing options for the growing remote professional and retiree communities on the island.

Expat Settlement Hubs

Specialized hubs catering to HNWIs, digital nomads, retirees, and creative professionals — each with distinct infrastructure, price points, and community profiles.

HNW & Luxury
Athens Riviera
Glyfada and Vouliagmeni — the preferred enclave for HNWIs. Proximity to the Elliniko redevelopment, high-end nautical facilities, and a "city within a city" that rivals the Côte d'Azur.
Rent €1,500–€2,500/mo
Profile Luxury investors
Digital Nomad & Creative
Central Athens
Koukaki, Pangrati, and Kypseli — the epicenter for digital nomads and creative professionals. High density of coworking spaces like ViOS with gyms, saunas, and meditation zones.
Rent €800–€1,400/mo
Profile Remote workers
Cultural & Tech
Thessaloniki
The cultural heart of Greece. More relaxed pace, world-class culinary scene, and a growing tech ecosystem centered around the now-operational metro system.
Rent €650–€1,200/mo
Profile Long-term livability
Island Lifestyle
Crete — Chania & Heraklion
Primary hubs for retirees and remote workers seeking a Mediterranean island lifestyle with year-round activity and modern digital infrastructure. Growing international school options.
Rent €600–€1,100/mo
Profile Retirees / Remote
Emerging Hubs
Syros and Kalamata are gaining traction through local "Work from Greece" pilot initiatives specifically designed to integrate digital nomads into local communities with coworking infrastructure and community events.

Three Tax Regimes, One Strategy

Greece offers three distinct alternative taxation pathways for new residents — the €100K Non-Dom, the 7% Retiree Flat Tax, and the 50% Professional Discount. Each tailored to a specific income profile.

Alternative Taxation Regimes

Article 5A — Non-Dom Investor
€100,000 annual lump-sum on all foreign-sourced income, regardless of total amount. Requires €500K investment in Greece within 3 years. Duration: up to 15 years. Exempt from inheritance/gift tax on foreign assets.
Article 5B — Pensioner Regime
7% flat tax on all foreign-sourced income including pensions, dividends, and rental income. Must not have been Greek tax resident for 5 of 6 prior years. Duration: up to 15 years.
Article 5C — "Brain Gain" Professional
50% exemption from income tax and solidarity contributions on Greek-sourced employment/business income. Must relocate to fill a new position or start a business. Duration: up to 7 years.

2026 Progressive Tax Scale

Taxable Income 2026 Rate Change
€0 – €10,000 9% No change
€10,001 – €20,000 20% ↓ from 22%
€20,001 – €30,000 26% ↓ from 28%
€30,001 – €40,000 34% ↓ from 36%
€40,001 – €60,000 39% New bracket
Above €60,000 44% Top rate
Youth Incentive
Taxpayers under 25 pay 0% on the first €20,000 of income starting in 2026 — a direct stimulus for youth employment and entrepreneurship.
Rental Income
New 2026 rate of 25% for rental income between €12,001–€24,000, significantly improving net yields for medium-scale property investors.

What It Actually Costs

Remarkably affordable vs North America and Northern Europe. Athens luxury starts at ~€8,500/month. Secondary cities offer comparable quality at 30–40% less.

Athens — High Standard
Rent (1–2 bed, prime) €1,200 – €2,500
Utilities (high usage) €250 – €350
Groceries + Fine Dining €1,100 – €2,000
Private Health Insurance €300 – €500
Transport / Vehicle €300 – €600
Monthly Total €3,150 – €6,150
Chania / Thessaloniki
Rent (1–2 bed, prime) €650 – €1,200
Utilities (high usage) €170 – €250
Groceries + Fine Dining €750 – €1,400
Private Health Insurance €200 – €400
Transport / Vehicle €200 – €400
Monthly Total €1,970 – €3,650

Property Market Intelligence

Moderate but active. Two buyer profiles dominate: return-oriented investors (€100K–€200K short-term rental units) and lifestyle buyers (€600K+ long-term residences). Capital gains tax suspended through end of 2026.

0%
Capital Gains Tax
Suspended to Dec 31, 2026
3.09%
Transfer Tax (New Builds)
24% VAT suspended to Dec 2026
2.5–4.5%
Residential Yield
Gross rental returns
20–40%
Metro Line 4 Appreciation
3-year projection for corridor

2026 Investment Hotspots

Mega-Development
The Elliniko Zone
Massive coastal redevelopment on a former airport site. Single-handedly reshaping the market for premium, energy-efficient new builds in south Athens.
Infrastructure Play
Athens Metro Line 4
Exarchia, Kypseli, Galatsi — 20–40% appreciation projected as neighborhoods prepare for new metro connections expected by 2029.
Urban Revival
Thessaloniki
Kalamaria and Ladadika districts. High demand for units near the newly operational metro. Strong rental yields and growing tech-sector tenant base.
Lifestyle Premium
Crete — Chania & Elounda
Top destinations for international buyers seeking seaside villas. Limited supply drives strong capital appreciation. Year-round rental demand.
Foreign Ownership Restrictions
Greece is broadly open to foreign property ownership. Exception: Designated "frontier" zones — parts of Thrace (Evros, Rodopi, Xanthi), the Dodecanese, and eastern Aegean islands near Turkey — require prior authorization from the Ministry of National Defense for non-EU/non-EFTA nationals. Athens, Thessaloniki, Peloponnese, and Crete have no restrictions.

Corporate & Business Framework

22% flat corporate tax, digital one-stop-shop formation, and 60+ double taxation treaties. The IKE structure is the vehicle of choice for foreign entrepreneurs.

22%
Corporate Tax Rate
Flat rate, competitive within EU
€0
IKE Min. Capital
No minimum share capital
75.60
B-READY Score
Strong regulatory framework
60+
Tax Treaties
Double taxation agreements

Entity Structures

Entity Type Min. Capital Best Use Case
Private Company (IKE) €0 Startups, SMEs, remote services
Ltd (EPE) €4,500 Medium-sized operations
Public Limited (AE) €25,000 Large corporations, REICs

2026 Inheritance Law Reform

Effective September 16, 2026. A landmark modernization of the Greek Civil Code aligning with contemporary asset protection standards and international family structures.

Heir Protection
Decoupled Liability
Creditors may only claim against assets within the estate — never the heir's personal property. Eliminates the legacy risk of inheriting debt.
Succession Planning
Inheritance Contracts
Binding, notarized agreements with heirs while still living. Can be governed by the owner's nationality under EU Regulation 650/2012 for cross-border estates.
Modern Households
Partner Recognition
Partners with 3+ years of cohabitation or civil partnerships gain inheritance rights, including the right to remain in the primary residence for one year.
Digital Infrastructure
Digital Wills
The diathikes.gr platform enables secure digital deposit of wills. Reduces probate from 18 months to approximately one week.

How to Get There

Three primary routes refined for 2026: the tiered Golden Visa, the new Start-Up Visa, and the Digital Nomad Visa with 50% tax exemption.

Investment Route
Golden Visa
Tiered real estate thresholds based on location. Commercial-to-residential conversions remain at €250K.
Prime zones €800,000
Rest of Greece €400,000
Conversions €250,000
Airbnb allowed? No
Full Program Details →
Entrepreneur Route
Start-Up Visa
New pathway for founders investing in Elevate Greece-registered startups. Lower capital threshold than Golden Visa.
Investment €250,000
Jobs required 2 within Year 1
Maintain 5 years
Best for Founders
Remote Workers
Digital Nomad
2-year residence permit for remote professionals. Becomes eligible for 50% tax exemption for 7 years if tax resident.
Income required €3,500/month
Duration 2 years (renewable)
Tax benefit 50% exemption / 7 yrs
Best for Remote professionals

The 2026 Jurisdiction — Balanced View

Greece offers a uniquely favorable "entry window" in 2026 — but no jurisdiction is without friction.

Strategic Advantages
+
Taxation: €100K lump-sum for HNWIs. 7% flat for retirees. 50% professional discount. Three competitive regimes.
+
Real Estate Window: Capital gains tax suspended. VAT on new builds suspended. Both through end of 2026.
+
Inheritance Reform: September 2026 overhaul provides world-class asset protection. Digital wills. Decoupled heir liability.
+
Healthcare: 10th globally for expat healthcare. Private sector with US/UK institutional partnerships.
+
Business: €0 minimum capital IKE structure. 22% flat corporate tax. 60+ tax treaties. Digital formation.
+
Lifestyle: 300+ days of sunshine. World-class cuisine. High English proficiency in professional settings.
Strategic Challenges
Standard Tax Rates: Progressive rates reach 44% above €60K for those not under a special regime.
Bureaucracy: Public health and immigration services remain significantly bureaucratic.
Athens Supply: Rising prices and supply shortages in prime zones. Elliniko effect pushing premiums higher.
Banking KYC: Complex procedures for non-residents. Local professional assistance strongly advised.
Border Restrictions: Non-EU buyers face restrictions in Thrace, Dodecanese, and eastern Aegean islands.
Golden Visa Limits: Properties acquired via Golden Visa cannot be used for short-term (Airbnb) rentals.