移居希臘：稅收、居留與生活
如何成為希臘的稅務居民：個人稅、股利稅與企業稅、10個居留項目、稅務居民要求及氣候。了解基本情況並比較各居留途徑。
稅收
在希臘，最高所得稅率為44%，股利稅最高為5%，企業稅為22%。 新移民可適用特殊制度（2%）：Non-dom regime: €100,000/yr flat tax on foreign income; 7% flat for foreign pensioners.
如何移居並成為稅務居民
在希臘一旦入境並取得居所（Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day)），即可自抵達起成為稅務居民。 典型途徑是EU/EFTA free movement (citizens of the EU, EEA and Switzerland: register as self-sufficient)：Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment Greece目前有10個開放的居留項目——見下方列表。
當地生活
Athens屬hot-summer Mediterranean氣候，冬季最高氣溫約13.4 °C，夏季最高氣溫約33.5 °C。
關鍵事實
| 最高所得稅率 | 44% |
|---|---|
| 股利稅 | 5% |
| 企業稅 | 22% |
| 特殊制度 | Non-dom flat tax EUR 100,000 on foreign income (15 years) — Foreign income taxed EUR 100k/yr flat (+EUR 20k per family member). 條件: Non-resident 7 of prior 8 years; EUR 500k investment in Greece |
| 特殊制度 | Pensioner regime 7% flat on foreign pensions (15 years) — Foreign-source income taxed at 7% flat. 條件: Pensioner moving tax residence to Greece; treaty country |
| 特殊制度 | Employee/self-employed 50% income-tax relief (7 years) — 50% reduction on Greek employment income. 條件: Non-resident 5 of prior 6 years; Greek employer |
| 稅務居所 | 自抵達起 — Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day) |
| 您的路徑 | EU/EFTA free movement (citizens of the EU, EEA and Switzerland: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment |
| 氣候型別 | hot-summer Mediterranean · 13.4° / 33.5° (Athens) |
| Mandatory military service | 義務兵役 — Greek men 19–45, 12 個月 · 新公民也適用 |
| 因持有護照而納稅 | 無 — Residence-based taxation; citizens abroad not taxed on foreign income |
| 能否放棄？ | 困難 — Needs Interior Ministry approval; men must settle military obligations |
| 護照聲譽（銀行、制裁） | 低風險 — Standard KYC; widely accepted by international banks |
希臘的居留項目
開放中的方案
- Golden Visa — real estate — 投資 $293,750 · 2026-10
Thresholds raised Sept 2024; short-term rentals banned (fines to €50k); GV years count for citizenship only with real residence
- Golden Visa — capital / financial investment — 投資 $293,750 · 2026-10
- Financially Independent Persons (FIP) residence permit — 收入 / 年 $49,350 · 2026-10
- Digital Nomad residence permit — 收入 / 年 $49,350 · 2026-10
- Non-dom alternative taxation for HNWIs (Art. 5A ITC) — 投資 $587,500 · 2026-10
- 7% flat tax for foreign pensioners (Art. 5B ITC) — specialTax · 2026-10
- Residence permit for investment / business activity — 投資 $293,750 · 2026-10
- Work permit (salaried / EU Blue Card) — employment · 2026-10
- EU/EEA/Swiss free movement (registration certificate) — freeMovement · 2026-10
- Family Reunification — family · 2026-10
規劃您的居留路線
常見問題
在希臘需要停留多少天才能成為稅務居民？
自抵達起. Permanent/main residence or centre of vital interests in Greece; or 183 days (resident from first day) €100k lump-sum non-dom (art. 5A) needs €500k investment and non-residence 7 of 8 prior years
在希臘要繳多少稅？
在希臘，最高所得稅率為44%，股利稅最高為5%，企業稅為22%。
希臘提供哪些居留項目？
Golden Visa — real estate ($293,750); Golden Visa — capital / financial investment ($293,750); Financially Independent Persons (FIP) residence permit; Digital Nomad residence permit; Non-dom alternative taxation for HNWIs (Art. 5A ITC) ($587,500)
移居希臘的通常方式是什麼？
EU/EFTA free movement (citizens of the EU, EEA and Switzerland: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional non-dom: €100k/yr flat tax on foreign income (+€20k/relative), needs €500k Greek investment
與鄰近國家比較
阿爾巴尼亞 · 安道爾 · 奧地利 · 白俄羅斯 · 比利時 · 波士尼亞與赫塞哥維納 · 保加利亞 · 克羅埃西亞 · 賽普勒斯 · 捷克 · 丹麥 · 愛沙尼亞
僅為一般資訊——不構成稅務、法律、移民、投資或財務建議，也不構成客戶關係。資料已簡化，僅供參考，可能已過時。行動前請務必向相關國家的官方機構及持牌專業人士核實。合作夥伴鏈接（如有）均有標注，我們可能因此獲得佣金。