Greece (GR)
Greece is a southeastern European republic and EU member state, birthplace of democracy, philosophy, and the Olympic Games, celebrated for its 6,000 sun-drenched islands, ancient ruins from the Acropolis to Delphi, vibrant Mediterranean cuisine, and a warm culture that draws expats, retirees, digital nomads, and Golden Visa investors from across the world.
⚠️ Costly Mistakes to Avoid
The most expensive and common mistakes expats make in Greece — and exactly how to avoid them.
No AMKA means no healthcare, no employment, no benefits
AMKA (Αριθμός Μητρώου Κοινωνικής Ασφάλισης) is the Greek social security number required for accessing the public healthcare system (EOPYY), registering a Personal Physician, receiving any social benefits, and being legally employed. Without it you are effectively invisible to the Greek state.
⚡ Cannot see a doctor on the public system. Cannot be legally employed. Cannot receive any state benefits. Cannot register children in public school.
📅 Deadline: Obtain within the first 2 weeks of arrival
✅ Apply at any KEP (Citizen Service Centre — kep.gov.gr) or EFKA office with your passport, residence registration certificate, and AFM. EU citizens may also apply online via gov.gr.
No AFM means no banking, no contracts, and no tax compliance
The AFM (Αριθμός Φορολογικού Μητρώου) is required for opening a Greek bank account, signing rental or employment contracts, buying or selling property, registering a vehicle, and filing a tax return. It is the first document you need in Greece.
⚡ Cannot open a Greek bank account. Cannot sign legal contracts. Cannot work legally. Cannot register a vehicle or buy property.
📅 Deadline: Obtain before signing any contract or starting work
✅ Apply at your local AADE/DOY (tax office) with your passport and proof of address. EU citizens can also apply via the Taxisnet portal (taxisnet.gr). Takes 1 day in person.
Overstaying your 90-day Schengen allowance
Non-EU nationals may stay in Greece for up to 90 days in any 180-day period without a visa (Schengen rules). Exceeding this without a valid residence permit or pending application is a criminal offence. Police checks during the tourist season regularly catch overstayers.
⚡ Deportation. Entry ban of 1–5 years. Criminal record. Future EU visa applications severely affected.
📅 Deadline: Apply for a residence permit before the 90-day mark
✅ Book a residence permit appointment at your regional Migration Department (migration.gov.gr) well before the 90-day deadline. A pending appointment confirmation provides some protection.
Property title fraud — always use a lawyer and check Ktimatologio
Greek property ownership records (Ktimatologio) still have gaps and errors from the ongoing national land registry completion process. Sellers have fraudulently sold properties with disputed titles, undisclosed mortgages (βάρη), or outstanding ENFIA tax debts. Some properties in the Ionian Islands and Crete have legacy boundary disputes.
⚡ Loss of entire purchase price. Involvement in multi-year litigation. Property encumbered by someone else's debts.
✅ Always engage an independent Greek lawyer (not one introduced by the seller's estate agent). Perform a full title search at Ktimatologio (ktimatologio.gr) and the local Mortgage Registry (Υποθηκοφυλακείο). Verify no outstanding ENFIA payments via myAADE.
Living or owning property in Greece without earthquake insurance
Greece is the most seismically active country in Europe. Standard home contents and property insurance policies in Greece routinely exclude earthquake damage unless explicitly added. The 1999 Athens earthquake (5.9 magnitude), 2020 Samos earthquake, and 2021 Crete earthquakes caused billions in uninsured losses to residents who assumed they were covered.
⚡ Uninsured total or partial loss of property. Rebuilding costs of €50,000–500,000+ not covered. No state compensation for uninsured losses.
✅ When taking out property or home insurance, specifically request and confirm earthquake coverage (σεισμός) is included in the policy. The premium addition is typically €30–80/year — extremely cheap relative to the risk.
Starting work without ERGANI registration — employer and employee at risk
Greek law requires all employers to register new employees in the ERGANI system (Ministry of Labour) before their first day of work. Working "in the black" (μαύρη εργασία) is widely inspected by SEPE labour inspectors and carries severe penalties for both employer and employee.
⚡ Employee: cannot build insured days for pension/healthcare, zero employment rights protection. Employer: fine €10,000–50,000 per unregistered worker. Criminal prosecution possible.
📅 Deadline: Registration required before first day of work
✅ Before starting any job, ask your employer to confirm your ERGANI registration. You can verify your insured status at e-EFKA (efka.gov.gr) within a few days of starting. Report unregistered employment to SEPE (sepe.gov.gr) anonymously.
Gap in EFKA contributions can void pension and sickness benefit rights
Social security contributions to EFKA must be paid on time. Self-employed persons in particular are at risk — unpaid contributions result in loss of healthcare cover under EOPYY, loss of sickness benefit entitlement, and reduced pension calculation. Accumulated contribution debts carry 10–12% annual interest and can result in asset seizure.
⚡ Loss of EOPYY healthcare access. No sickness or maternity benefit. Reduced or delayed pension. Asset seizure for accumulated debts.
✅ Self-employed: pay EFKA contributions monthly by the last day of the following month. Verify contribution records annually at e-EFKA. If in financial difficulty, apply for a payment arrangement (ρύθμιση) before debt escalates.
Fake rental listings — deposit theft before viewing
Scammers post luxury Athens or island apartments at below-market rents on Airbnb-style platforms, Facebook groups, and even Spitogatos. They claim to be abroad for work, send convincing photos, and demand a security deposit via bank transfer or Revolut before any viewing.
⚡ Loss of €500–3,000 in advance payments. No apartment.
✅ Never pay any deposit before viewing in person. Verify the landlord's ownership at Ktimatologio (ktimatologio.gr). Use established platforms (Spitogatos.gr, xe.gr) and insist on meeting the landlord in the property. Urgency and "I am abroad" are red flags.
Not filing your Greek tax return (E1) by the deadline
Greek residents (those spending 183+ days/year in Greece) must file an income tax return (E1 form) via Taxisnet by the annual deadline (usually June 30). Failure to file is a separate offence from failure to pay — even if you owe nothing, the fine for non-filing applies.
⚡ Fine of 100–500 EUR for late filing. If income was not declared, fine of 10–50% of tax owed plus interest. Risk of criminal prosecution for persistent non-compliance.
📅 Deadline: Typically June 30 each year (verify at myaade.gr)
✅ Register for Taxisnet credentials as soon as you arrive. File your E1 return by June 30 even if you have zero income. An accountant (λογιστής) can file on your behalf for €50–150.
Non-EU driving licence must be exchanged within 1 year of Greek residency
Non-EU/EEA driving licence holders who become Greek residents must exchange their licence for a Greek driving licence within 1 year of establishing residency. After this deadline, the non-EU licence is no longer valid for driving in Greece. Many non-EU expats are unaware of this and drive illegally for years.
⚡ Driving illegally. Fine. Potential insurance invalidity if involved in an accident. In serious accidents, personal liability if driving on an invalid licence.
📅 Deadline: 1 year from establishing Greek residency
✅ Apply for licence exchange at the Transport Department (Υπηρεσία Μεταφορών) of your regional authority (Περιφέρεια) within 12 months of arrival. You need your foreign licence, an official translation, your AFM, AMKA, residence permit, and a medical certificate.
No healthcare access until you register a Personal Physician with EOPYY
Since 2022, all EOPYY beneficiaries must register a Personal Physician (Προσωπικός Γιατρός) via the gov.gr portal. Without registration, EOPYY will only cover emergency care. Routine GP appointments, referrals, and prescription coverage require an active Personal Physician registration.
⚡ Only emergency treatment covered by EOPYY. All GP and specialist referrals are at full private cost. Prescription medications not reimbursed.
📅 Deadline: Register as soon as AMKA and EOPYY coverage is active
✅ Once AMKA is active and EOPYY insured status is confirmed, register your Personal Physician at gov.gr/personalphysician. Registration is free and takes 5 minutes online. Eligible doctors are listed in the gov.gr directory.
Undisclosed foreign income as a Greek tax resident
Greek tax residents must declare their worldwide income in the E1 tax return, including foreign rental income, dividends, pension income, and employment income from abroad. AADE has been expanding its use of OECD Common Reporting Standard (CRS) and EU DAC data to cross-check undeclared foreign assets. Penalties for undisclosed foreign income are severe.
⚡ Back taxes for up to 10 years. Fines of 25–100% of tax owed. Criminal charges for tax evasion if amounts are large (€100,000+).
✅ Always declare all worldwide income in your Greek E1 return if you are tax resident (183+ days/year). Use a Greek accountant with international tax experience. Consider if a special regime (Non-Dom Article 5A/5B, 5C) applies to your situation.
Self-employed and businesses must use myDATA-certified invoicing software
Since 2024, all businesses and self-employed professionals in Greece must transmit all invoices and accounting entries to AADE's myDATA system in real time using certified invoicing software. Paper invoices not transmitted to myDATA are invalid for tax purposes. AADE has significantly increased penalties for non-compliance in 2026.
⚡ Invoices not deductible as expenses for clients. Fines of €500–10,000 per violation for businesses. Elevated audit risk.
✅ Use a certified myDATA-connected invoicing platform (e.g. Megasoft, Epsilon Net, SoftOne, or simple cloud tools like Elogy). Your accountant can advise on the cheapest compliant option for your business size.
Renting without registering the lease at AADE — landlord and tenant risks
All rental contracts in Greece must be registered on the myAADE portal (myaade.gr) by the landlord within 1 month of the start date. Unregistered leases leave tenants without legal proof of residence (required for many bureaucratic tasks) and expose landlords to significant tax penalties.
⚡ Tenant: cannot use address for official registrations (AMKA, driving licence exchange, children's school enrolment). Landlord: fines equal to 3 times the annual rent.
📅 Deadline: Register within 1 month of lease start
✅ Before signing a lease, ask the landlord to confirm they will register it immediately on myAADE. Request a copy of the Δήλωση Μίσθωσης (lease declaration) confirmation from AADE as proof.
Unpaid ENFIA (annual property tax) blocks clearance certificate
ENFIA (the annual property tax) is payable in monthly instalments through September each year. Unpaid ENFIA creates a tax debt that is tracked by AADE. You cannot obtain a tax clearance certificate (Αποδεικτικό Φορολογικής Ενημερότητας) — required for property sales, company transactions, and many state benefits — until all ENFIA is settled.
⚡ Cannot sell or transfer property. Cannot obtain clearance certificate for professional transactions. Accruing penalties and interest.
📅 Deadline: Pay by September deadline each year
✅ Set calendar reminders each May when the ENFIA notice appears on myAADE. Pay monthly or in full. You can dispute incorrect valuations through myAADE within 30 days of issue.
Digital Nomad Visa — minimum income requirement must be maintained
The Greek Digital Nomad Visa requires €3,500/month in income from non-Greek sources to qualify. This threshold must be maintained throughout the visa period, not just at the time of application. AADE may request evidence of ongoing income during residency or renewal.
⚡ Permit revocation. Loss of the 50% income tax exemption (Article 5C). Possible overstay status if permit lapses.
✅ Maintain bank statements showing consistent monthly income of €3,500+ from non-Greek clients. Keep 12 months of statements updated. Have an accountant review your income documentation before renewal.
Golden Visa investment thresholds changed in 2023 — old €250,000 flat rate no longer applies
Many investors believe the Greek Golden Visa still requires just €250,000 in property investment. This changed in August 2023: prime areas (Athens, Thessaloniki, Mykonos, Santorini, and municipalities with 3,100+ inhabitants) now require €800,000. Other areas require €400,000. Only commercial-to-residential conversions retain the €250,000 threshold.
⚡ Property purchases under €800,000 in prime areas no longer qualify. Wasted legal and purchase costs if thresholds are misunderstood.
✅ Confirm the exact municipality threshold with a Greek immigration lawyer before committing to a Golden Visa purchase. Check migration.gov.gr for the current list of premium zones.
Article 5B 7% flat tax regime — must apply before filing the first affected tax return
Foreign retirees who want to benefit from the Article 5B flat 7% tax regime on foreign pension income must submit a formal application to AADE before filing the tax return for the first year they wish the regime to apply. A missed application year cannot be claimed retroactively.
⚡ Taxes for the missed year calculated at normal progressive Greek rates instead of 7% flat rate. Potentially thousands of euros in excess tax.
📅 Deadline: Apply before filing E1 for the first eligible year
✅ Apply for Article 5B status at your competent DOY tax office immediately on establishing tax residency. The application requires proof of foreign pension income, transfer of at least part of the income to a Greek bank account, and a completed application form. Use a Greek tax advisor.
Greek noise regulations — afternoon and night quiet hours strictly enforced in apartments
Greek law and most apartment building regulations (Κανονισμός Πολυκατοικίας) prohibit noise-generating activities during afternoon rest hours (typically 15:00–17:30) and night quiet hours (22:00–07:30). Drilling, loud music, moving furniture, and running washing machines during these hours can result in police complaints and legal disputes with neighbours.
⚡ Neighbour complaint. Police attendance. Court injunction. Damage to landlord-tenant relationship.
✅ Read your apartment's Κανονισμός on arrival. Avoid drilling and loud activities 15:00–17:30 and after 22:00. Inform guests of Greek quiet-hour norms. Greeks are generally tolerant but firm when rules are ignored.
Underestimating Greek property purchase transaction costs
Property buyers in Greece are often surprised by total transaction costs of 7–10% on top of the purchase price. These include: 3.09% property transfer tax (FMA), 1% notary fee, 1% land registry fee, 2–3% buyer's agent commission (if applicable), and legal fees. The transfer tax alone on a €300,000 property is ~€9,270.
⚡ Insufficient funds to complete. Loss of deposit if buyer cannot complete. Financial planning errors.
✅ Budget 9–10% of the purchase price for all transaction costs before searching. On a €300,000 property, budget €27,000–30,000 for costs in addition to the price.
Pets from outside the EU need RNATT testing and a 21-day wait before entering Greece
Pets entering Greece from non-EU countries (USA, UK, Australia, etc.) require an ISO microchip, a valid rabies vaccination, and a Rabies Neutralising Antibody Test (RNATT) conducted at an EU-approved laboratory, followed by a mandatory 21-day wait. EU-origin pets need only a microchip, valid rabies vaccination, and EU animal health certificate (EU Pet Passport). Birds and exotic animals have separate CITES requirements. Greek customs at airports and ports enforce these rules strictly.
⚡ Pets refused entry, placed in quarantine at the owner's cost, or returned to the country of origin on the next available flight. Quarantine costs in Greece can reach €1,500–3,000.
📅 Deadline: Complete RNATT at least 21 days before travel — plan 4–6 months ahead for non-EU pets
✅ Contact the Greek Ministry of Rural Development and Food (minagric.gr) for current entry rules for your pet's species. Start the RNATT process at least 3–4 months before intended travel. A recognised pet-travel agency can handle the full documentation chain.
ELTA (Greek postal service) is slow and unreliable — use private courier for official documents
Greece's public postal service (ELTA) has chronic delays, lost parcels, and unreliable delivery — particularly for items to and from rural areas, islands, and during peak seasons. Official correspondence (tax notices, permit decisions, court documents) sent by ELTA may arrive weeks late or not at all. Private couriers (ACS, DHL, Speedex, Geniki Tachydromiki) are faster and provide tracking.
⚡ Missing official deadlines because a tax notice, permit decision, or court document arrived late or was lost. Greek appeal windows are typically 30–60 days from the date of the decision — not the date you received it.
✅ Register for electronic notifications on myAADE (myaade.gr) and gov.gr services wherever possible to avoid reliance on postal delivery. When sending official documents, always use a private courier with tracking. If you travel frequently, arrange a trusted local contact or Greek PO Box for official correspondence.
Minimum wage: €880/month Jan–Mar 2026, rising to €920/month from 1 April 2026
Greece's minimum wage (Κατώτατος Μισθός): €880 gross/month (€39.30/day for blue-collar workers) from 1 January 2026; increased ~4.5% to €920 gross/month (€41.09/day) from 1 April 2026. This applies to all employees aged 25 and over. Employees under 25 receive a reduced rate (approx. 84% — check DYPA for the current figure). Annual salary on 14 monthly payments at €920: €12,880 gross. No employer can pay below this rate regardless of contract terms.
⚡ None — informational.
✅ If paid below minimum wage, report to SEPE (the Labour Inspectorate) at sepe.gov.gr. SEPE conducts unannounced workplace audits and employees are protected from retaliation for reporting violations.
Greek VAT rates: 24% standard, 13% reduced, 6% super-reduced
Standard VAT (ΦΠΑ) is 24%. Reduced 13% applies to food, non-alcoholic beverages, energy, hotels, and some professional services. Super-reduced 6% applies to books, newspapers, medicines, and certain cultural services. Designated Aegean islands qualify for reduced rates (11%, 6%, 3%). These rates are unchanged in 2026.
⚡ None — informational.
✅ Self-employed and businesses: verify the correct VAT rate for each product/service with your accountant. Incorrect VAT rates cause penalties on audit. AADE publishes the full VAT rate schedule at aade.gr.
EFKA social contribution rates: ~13.87% employee, ~22.29% employer in 2026
Employees pay approximately 13.87% of gross salary to EFKA (covering main pension, auxiliary pension via ΤΕΚΑ, healthcare, and unemployment). Employers pay approximately 22.29%. Self-employed pay a minimum of €218.80/month (higher for higher earners). Contributions are paid monthly and give access to healthcare (EOPYY), pension accrual, and social benefits.
⚡ None — informational.
✅ Verify your exact contribution rates at e-EFKA (efka.gov.gr). Self-employed: register the correct contribution class (εισφορές κατά κατηγορία) to ensure correct pension accrual. Contribution changes take effect from January of each year.
Opening a Greek bank account takes 2–4 weeks and requires AFM, AMKA, and proof of address
Greek banks (Piraeus/Winbank, Eurobank, Alpha Bank, National Bank) require AFM, AMKA, a valid passport or EU ID, and proof of address (stamped lease registered on myAADE, or utility bill) to open a current account. Processing takes 2–4 weeks. Online-only banks (Revolut, Wise) work as a bridge account but cannot receive Greek payroll or be used for Greek tax refunds. Piraeus Bank and Alpha Bank have English-speaking staff in major cities and are generally considered most expat-friendly.
⚡ Unable to receive Greek salary, pay rent by bank transfer, set up direct debits for utilities, or receive tax refunds without a Greek bank account.
✅ Apply at a branch of Piraeus or Alpha Bank as soon as your AFM and AMKA are issued. Bring original documents plus copies. Use Revolut or Wise as a bridge account for the first 2–4 weeks. Ask your employer if they can advance salary via a non-Greek account while your account is being set up.
Costly Mistakes to Avoid
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