Moving from the UK to Greece: which of the three regimes fits
Greece is unusual in running three distinct inbound regimes side by side, and they suit completely different people. Choosing the wrong one is the common error in this corridor.
Article 5A: EUR 100,000 flat, regardless of size
A flat EUR 100,000 per year covers all foreign income however large, plus EUR 20,000 per family member, for 15 years. It requires a EUR 500,000 investment within three years — and a Golden Visa satisfies that condition, so the two stack — plus non-residence in Greece for 7 of the prior 8 years.
At a third of Italy's EUR 300,000 charge and with the same 15-year term, this is the cheapest fixed-charge regime in Europe for very large foreign income.
Article 5B: 7% for pensioners, no investment
A flat 7% on all foreign income including capital gains, for 15 years, with no investment requirement at all. For a UK pensioner this is the direct replacement for what Portugal's NHR used to offer, and unlike Portugal it still exists.
Article 5C: for those still working
A 50% exemption on Greek employment income for 7 years, non-extendable. Relevant only if you are taking a Greek job.
Before you move
- The 2026 Greek employment and pension scale reaches 44% above EUR 60,000. A personal UK comparison still needs income categories, relief eligibility and a reproducible calculation.
- From tax year 2026 rental income has its own schedule at 15/25/35/45% at EUR 12,000, 24,000 and 36,000.
- Golden Visa property tiers are EUR 250,000 (conversion or heritage restoration), EUR 400,000 (mainland and smaller islands, 120m² minimum) and EUR 800,000 (Athens, Thessaloniki, Mykonos, Santorini, Crete, 120m² minimum), with short-term rental barred.
- A Greek day-count residency threshold was not verified in our research pass.
Continue your research
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Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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