Greece flat tax regime for new resident investors in 2026
How the Greek €100,000 flat tax on foreign income works in 2026: Article 5A eligibility, the €500,000 investment, family members, deadlines and limits.
Greece offers several tax incentives to people who move their tax residence to the country. The best known, Article 5A of the Income Tax Code (Law 4172/2013), replaces tax on foreign income with a fixed annual payment of €100,000, whatever the amount of that income. It is often discussed alongside the golden visa, although the two are separate regimes with different conditions and different authorities.
Readers comparing destinations can find the wider picture in our overview of European residence by investment programmes. This article summarises Article 5A, and the related pensioner and employment regimes, using the guidance published by the Independent Authority for Public Revenue (AADE) in November 2025.
Key takeaways
- Article 5A taxes all foreign income at a flat €100,000 a year, for up to 15 tax years.
- Applicants must not have been Greek tax residents in seven of the previous eight years.
- A €500,000 investment in Greece is required, unless the person holds a residence permit for investment activity.
- Each relative added to the regime pays €20,000 a year.
- Income arising in Greece remains taxable under the normal rules.
Who can apply under Article 5A
According to AADE, a person who transfers tax residence to Greece can opt for the alternative taxation of foreign income if two conditions are met. First, the person must not have been a Greek tax resident in seven of the eight years before the move. Second, the person, a relative or a company they control must invest at least €500,000 in Greek real estate, businesses, securities or shares in Greek entities, with the investment completed within three years of the application.
The investment condition does not apply to a person who has obtained, and maintains, a residence permit for investment activity under Greek migration law. Investments must have been made from 12 December 2019 onwards.
How the flat tax works
The person pays €100,000 a year in respect of foreign income, regardless of its amount, for up to 15 tax years starting from the year of application. There is no obligation to declare the foreign income covered by the regime. Once the lump sum is paid, the tax liability on that foreign income is exhausted.
The regime also brings an exemption from Greek inheritance and gift tax for movable property located abroad. AADE notes that this provision was amended by Law 5222/2025 and now also covers inheritances of persons who died from 1 January 2020.
Income arising in Greece, such as rent from a Greek property or a Greek salary, is not covered and is taxed under the general rules.
If you are weighing residence and tax planning together, our Greece residency page explains how the permit side of a move is organised.
Family members
The regime can be extended to relatives, defined as the spouse, a civil partner and ascendants or descendants in a direct line. Each relative included pays €20,000 a year. Following Law 5222/2025, relatives can be added either when the main application is made or later, for the years remaining in the 15-year period. The rules on family members in the golden visa itself are covered in our article on family members in European residence programmes.
Deadlines and procedure
AADE’s November 2025 guidance states that the application is submitted to the competent tax service, the KEFODE of Attica or of Thessaloniki, by 31 March of each tax year. It may also be filed by a person who transferred tax residence to Greece during the previous year. AADE has since announced a simplified inclusion procedure, and the deadline that applies to a given year should be confirmed with the tax authority before filing. The application must be accompanied by proof that the €500,000 has been transferred to an account with a financial institution established in Greece, unless the investment permit exemption applies.
The regime ends if the annual lump sum is not paid in full, and it is lifted retrospectively if the investment has not been completed after three years. In both cases the person becomes taxable on worldwide income under the general rules.
Other Greek regimes for new residents
| Regime | Who it targets | Tax treatment | Duration |
|---|
|—|—|—|—|
| Article 5A | Investors with foreign income | €100,000 a year on foreign income, €20,000 per relative | Up to 15 years |
|---|---|---|---|
| Article 5B | Recipients of foreign pensions | 7% on all foreign income | Up to 15 years |
| Article 5C | Employees and self-employed people moving to Greece | 50% exemption on Greek employment or business income | 7 years |
Article 5B requires the person not to have been a Greek tax resident in five of the previous six years and to move from a country with a tax cooperation agreement with Greece. Article 5C has a similar five-in-six test and requires the person to declare that they will stay in Greece for at least two years.
Weighing the regime
A flat €100,000 charge suits people with substantial foreign income, where the normal progressive rates would produce a higher bill. For most families with moderate foreign income, the general rules or one of the other regimes may be more efficient. Tax residence itself depends on facts such as presence and centre of vital interests, so independent tax advice in Greece and in the country of departure is essential. The process for the permit itself is described in our guide to the Greek golden visa application process.
If you would like to talk through how these rules might apply to your own circumstances, our team would be glad to help. You can call +357 979 42 388 or write to us through our contact page.
Frequently asked questions
Does the golden visa make me a Greek tax resident?
No. Tax residence depends on presence and personal ties, not on holding a residence permit.
Can I add my children later?
Yes. Since Law 5222/2025, relatives can be added after the initial inclusion for the remaining years of the 15-year period.
Is Greek rental income covered by the €100,000?
No. The lump sum covers only foreign income. Income arising in Greece is taxed under the general rules.
Sources
- Independent Authority for Public Revenue, Tax incentives for attracting new tax residents under Articles 5A, 5B and 5C, 12 November 2025.
- Independent Authority for Public Revenue, FAQs for Greeks abroad and non-residents, November 2025.
This article is for general information only and does not constitute legal, tax or investment advice. Figures are stated as of 2026 and may change; confirm current requirements with the relevant authority and an independent adviser before acting. AT Express is a private consultancy and is not affiliated with any government or official programme.
Featured image: “View of the Hellenic Ministry of Finance from Othonos Street” by George E. Koronaios, via Wikimedia Commons, CC BY-SA 4.0.
Please note. This article is for general information only and reflects our understanding at the date of publication. Programme rules, thresholds and fees are set by each government and can change at short notice. It is not legal, tax or financial advice; please check the current position with us or the relevant authority before acting.
By the AT Express editorial team · Published 30 October 2026 · Updated 31 October 2026
