Why the Greece Golden Visa Program Remains a Top Choice in 2025
Greece continues to attract global investors with its blend of ancient heritage, Mediterranean lifestyle, and full access to the European Union. The Greece Golden Visa program, a streamlined Residency by Investment (RBI) option, offers non-EU nationals and their families the opportunity to obtain a renewable five-year residence permit in return for a qualifying investment, most commonly in real estate.
Alongside lifestyle benefits and visa-free travel across the Schengen Area, a growing number of investors are considering Greece not just for mobility, but also as a strategic tax residency option. However, understanding the nuances of the Greek tax system is crucial before making a move.
Greece Golden Visa Program 2025: Investment Options
The Greece Golden Visa is accessible through several investment routes, with real estate remaining the most popular. In 2025, the Greek government updated its minimum thresholds:
- €800,000: Applies to high-demand areas including central Athens, Thessaloniki, Mykonos, and Santorini
- €400,000: Applies to secondary urban areas and select municipalities
- €250,000: The original threshold is still valid in many parts of Greece, especially rural or less developed regions
Additional options include capital investments in Greek businesses, government bonds, and shares in local funds. However, real estate continues to offer the best balance of eligibility, asset security, and return on investment.
Understanding Residency vs. Tax Residency in Greece
A common misconception is that holding a Greece Golden Visa automatically triggers tax obligations. That’s not the case.
No Stay Requirement for Residency Renewal
You are not required to live in Greece to maintain your Golden Visa. The permit can be renewed every five years without any minimum physical presence requirement – ideal for investors who wish to retain global mobility without relocation.
183-Day Rule for Greek Tax Residency
However, if you want to benefit from Greece’s favorable tax residency regimes, you must spend more than 183 days per calendar year in the country to qualify as a tax resident. Only then can you opt into either the standard tax structure or the specialized non-dom regime for foreign income.
Greece Income Tax for Tax Residents: Two Legal Options
1. The Standard Greek Tax System
Under this system, residents are taxed on their worldwide income using a progressive rate structure:
- Capital Gains Tax: 15% on real estate sales
- Dividends & Interest: Taxed as part of total income
This system mirrors tax brackets found in other EU countries and may not be ideal for ultra-high-income earners seeking global tax efficiency.
2. The “Non-Dom” Regime for High-Net-Worth Individuals
Introduced by the Greek government to attract foreign capital, this optional flat tax regime offers powerful incentives for individuals who move their tax residency to Greece:
- Flat €100,000/year tax on all foreign-sourced income
- No limit on foreign earnings – whether €500,000 or €50 million
- Applies to dividends, interest, capital gains, and business profits abroad
- Add family members for just €20,000/year per person
- Duration: Valid for up to 15 years
This regime offers a highly predictable and optimized tax environment, especially for investors with large international income streams.
Comparative Example: Standard Tax vs. Non-Dom Regime
Let’s say an investor earns €700,000 annually from foreign sources:
- Standard Tax System: Approximate tax liability: €298,000
- Non-Dom Regime: Fixed tax liability: €100,000
Net Savings: Over €190,000/year – a compelling case for relocating tax residency to Greece.
Other Key Taxes Golden Visa Investors Should Consider
ENFIA: Real Estate Tax
All property owners in Greece are subject to ENFIA, the Unified Property Tax, calculated based on the property’s size, location, and official zoning value. Though modest, this annual tax must be factored into ownership costs.
Inheritance & Gift Tax
Inheritance and gift taxes apply in Greece, but foreign assets are exempt if you’re under the non-dom regime. This exemption is especially valuable for legacy planning.
Corporate Tax
If you establish a business in Greece, profits are taxed at a flat 22% corporate tax rate. Additionally, dividend distributions are taxed at 5%.
Greece Golden Visa & Tax Planning – A Strategic Investment
With its low real estate thresholds, straightforward application process, and exceptionally favorable tax treatment for foreign income, the Greece Golden Visa program is one of the most strategically sound immigration-by-investment options in Europe today.
For investors seeking both EU residency and an optimized global tax structure, Greece offers unmatched value in 2025. When structured correctly, this program allows you to:
- Secure a foothold in the EU
- Maintain global mobility
- Cap your annual foreign tax exposure at €100,000
- Extend tax privileges to your family
- Protect foreign assets from local inheritance taxation
Final Recommendation
Before investing, consult with international tax professionals and licensed immigration experts to determine how the Greece Golden Visa program aligns with your wealth management and mobility goals. With the right structure, Greece can become both your second home and your primary financial haven.
