Original featureThe Tax and Legal Roadmap to Relocating to GreeceThe National Herald · 10 October 2026 →

Golden Visa Investment Tiers and Regional Rules

The Greek Golden Visa programme remains a primary pathway for non-European Union nationals seeking residency through real estate acquisition. Under the regulatory framework in force, minimum investment thresholds vary significantly depending on the geographic location. In high-demand regions and major urban centres such as central Athens, Thessaloniki, Mykonos, Santorini, and islands with a population exceeding a specific statutory threshold, the minimum property investment requirement is set at 800,000 euros.

In other regions of Greece where housing demand is historically lower, the qualifying investment threshold is established at 400,000 euros. Furthermore, regulations mandate that the acquisition must involve a single property with a minimum surface area of 120 square metres in designated zones, restricting the previous practice of pooling multiple smaller units to reach the investment limit. Investors must retain ownership of the asset for the entire duration of their residency permit validity.

Favourable Tax Regimes for Foreign Nationals

Greece offers specific statutory tax incentives designed to attract high-net-worth individuals and foreign retirees. The non-domiciled resident regime allows qualifying individuals who transfer their tax residency to Greece to pay a flat annual tax of 100,000 euros on foreign-source income, with an additional 20,000 euros for each dependent relative. This arrangement can remain in force for a maximum period of 15 tax years, shielding foreign capital from Greek inheritance and donation taxes abroad under certain conditions.

For foreign retirees, a separate incentive introduces a flat seven percent income tax rate on all foreign-source pensions. To qualify for this scheme, applicants must not have been Greek tax residents for a defined number of preceding years and must originate from a jurisdiction with which Greece maintains an active double taxation avoidance agreement. Both regimes require formal application to the independent authority for public revenue.

Property Acquisition Procedure and Legal Due Diligence

Executing a real estate transaction in Greece follows a strictly regulated legal procedure overseen by licensed professionals. The initial statutory requirement for any foreign buyer is obtaining a Greek tax registration number, known as an AFM, from the local tax office. Buyers must also open a designated Greek bank account to channel funds in compliance with strict capital controls and anti-money laundering regulations.

Comprehensive legal due diligence is mandatory before signing any binding preliminary agreements or executing the final deed of sale. A qualified Greek lawyer must inspect the land registry and mortgage office to verify that the property is free of encumbrances, prior mortgages, or planning infractions. Under Greek law, the property transfer deed must be executed in the presence of a public notary and subsequently registered at the competent land registry to confer legal title.

Related reads

• The Tax and Legal Roadmap to Relocating to Greece (The National Herald, 10 Oct 2026)

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