Moving from the US to Greece
Greece is not one tax programme. Articles 5A, 5B and 5C target different profiles, while US citizenship-based taxation continues in every case. The right first question is whether you are an investor, pensioner or relocating worker.
Three regimes, three different people
Article 5A charges EUR 100,000 a year on foreign income regardless of size, plus EUR 20,000 per family member, for 15 years. It requires a EUR 500,000 investment within three years, and a Golden Visa can satisfy that condition.
Article 5B charges 7% on all foreign income including capital gains for 15 years with no investment requirement. Article 5C provides a 50% exemption on Greek employment income for seven years and cannot be extended.
The US layer changes the arithmetic
A US citizen remains taxable on worldwide income, including income that Greece treats under a flat regime. The EUR 100,000 or 7% Greek charge must therefore be tested for foreign-tax-credit treatment rather than assumed to replace US tax.
If neither special regime fits, Greece's 2026 progressive scale reaches 44% above EUR 60,000. The destination choice is therefore about matching the regime to the income, not simply buying a Golden Visa.
Property is not the whole route
Golden Visa property tiers are EUR 250,000 for conversion or heritage restoration, EUR 400,000 in mainland and smaller-island areas for at least 120m², and EUR 800,000 in Athens, Thessaloniki, Mykonos, Santorini and Crete for at least 120m². Short-term rental is barred on current tiers.
Before you move
- Article 5B has no investment requirement; do not force a property purchase onto a pensioner case.
- The US taxes the citizen's worldwide income even when Greek tax is a flat amount.
- Golden Visa marketing that quotes EUR 250,000 everywhere ignores the current zonal tiers.
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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