A Guide to the Greek Tax System for Foreign Residents in 2025

A decade ago, Greece was known more for economic instability than tax efficiency. Fast forward to 2025, and it’s drawing in remote workers, entrepreneurs, and retirees alike with surprisingly competitive tax perks, especially if you're coming from a high-tax country.

In 2024 alone, more than 15,000 foreign professionals applied for Greece’s non-dom tax regime, lured by flat rates and flexible residency paths.

And while most people associate Greek bureaucracy with red tape, the digital transformation of the tax authority, known as AADE, has turned once dreaded paperwork into a fully online process, even for foreign residents.

Whether you’re moving for the sea views or eyeing Greece as a European base for business, knowing how taxes work is key.

Because while Greece offers some generous programs, it also has progressive income brackets, steep social security contributions, and different tax treatments for everything from dividends to property sales.

In this guide, we break down how personal and corporate taxes work in Greece, what you’ll pay, what you can avoid, and how the latest reforms might change things in the next few years.

Overview of Greece’s Tax System

Who Counts as a Tax Resident in Greece?

Tax residency in Greece hinges on where you spend your time and where your financial interests are based.

If you live in Greece for more than 183 days in a calendar year, you're considered a tax resident, even if you're not officially registered.

But there’s more to it.

• Personal ties (like having a home or immediate family in Greece) also matter.

• If you work remotely from Greece for a foreign employer and meet the 183-day rule, you’re still a tax resident, unless you're enrolled in an eligible exemption program.

Greece has signed more than 50 Double Taxation Treaties, including with the U.S., U.K., and most of the EU, so you won’t get taxed twice on the same income if you structure things properly.

Fact: Tax residency doesn’t always match immigration status. You can have a residence permit (like a Golden Visa) and still avoid Greek tax residency, depending on how much time you spend there.

Basic Principles of the Greek Tax System

Greece taxes residents on worldwide income. That includes:

• Salaries and freelance income
• Rental income
• Dividends and capital gains
• Interest and pension income
• Crypto profits (yes, those too)

Non-residents only pay tax on Greek-sourced income. So, if you hold a property in Greece but live elsewhere, you’re only taxed on rental income or capital gains related to that asset.

Taxation is individual-based, and joint filing isn’t an option ,everyone files their own return, even if you’re married. The tax year follows the calendar year (January 1 – December 31).

Recent Tax Reforms That Matter in 2025

Greece has introduced a wave of reforms since 2020, designed to attract talent and investment. A few highlights:

These moves are part of Greece’s broader effort to modernize its public services and reduce reliance on bailouts by becoming a more tax-competitive country within the EU.

Personal Income Tax Rates in Greece

Greece uses a progressive tax system for individuals. That means the more you earn, the higher your rate, at least in theory.

But there are specific exemptions, allowances, and programs that can dramatically reduce your actual bill, especially if you’re moving in from abroad.

Tax Brackets and Progressive Rates

As of 2025, Greece applies the following income tax rates to employment and freelance income:

What to know:

• These brackets apply to net taxable income, after deducting social contributions and eligible expenses.

• Salaried employees typically have tax withheld automatically by their employer, while freelancers must calculate and prepay tax in instalments.

Special Tax Categories

Some types of income are taxed differently:

• Dividends: Flat 5% withholding
• Interest income: 15%
• Capital gains (stocks, real estate): 15%–20%, depending on the asset and holding period
• Crypto profits: Taxed as capital gains if cashed out

Freelancers face an additional business tax of roughly €650–€1,000 per year, depending on where they live. This is separate from income tax.

Tax-Free Allowances

If you’re employed or self-employed, you may be eligible for a tax-free threshold of up to €8,636 depending on your family status:

This applies only if you earn at least 50% of your income through declared electronic transactions (card or bank payments). If not, you may lose the exemption and pay penalties.

Social Security Contributions

One of the most misunderstood parts of Greek taxation is social security, and it’s no small number.

• Employees contribute around 16% of their gross salary.
• Employers pay an additional 24% on top.
• Freelancers and self-employed professionals pay about 20% of net income to EFKA (the national insurance fund), plus a 10% healthcare surcharge.

For someone earning €30,000 a year as a freelancer, expect to pay around €6,000 in social contributions, before income tax.

That said, these payments give you access to public healthcare and future pension rights, and in many cases, they’re partially deductible when calculating your income tax.

Corporate Tax Structure in Greece

Greece has lowered its corporate tax rates in recent years to attract startups, tech firms, and foreign investment.

While bureaucracy still exists, many business owners find the cost-benefit ratio increasingly attractive, especially compared to northern Europe.

Standard Corporate Tax Rate 

As of 2025, the corporate income tax rate in Greece is:

This rate applies to net profits, not gross revenue.

Companies are also subject to:

• Solidarity contribution: Abolished as of 2023
• Dividends: Distributed profits are taxed at a flat 5% withholding rate

So, the total effective tax on distributed profits is about 25.9%, which is competitive within the EU.

Business Tax Obligations

All companies operating in Greece must:

• Maintain double-entry bookkeeping (unless they’re under €50K turnover)

• File annual financial statements electronically

• Submit monthly or quarterly VAT reports (depending on the business type)

• Prepay corporate income tax for the next fiscal year at a rate of 80% of the current year’s tax due

Late payments or incorrect filings can result in penalties of 100%–200% of the unpaid tax, so proper accounting is a must.

Tip: Many foreign founders use Greek accountant-liaison services to avoid dealing with EFKA and AADE directly.

VAT Rates and Regulations

Value Added Tax (VAT) is a major part of the tax landscape in Greece.

VAT registration is mandatory for businesses earning over €10,000/year. Once registered:

• You must issue VAT invoices for all local and EU clients.

• You can claim back input VAT on eligible business expenses.

• Invoices must be submitted via myDATA, Greece’s online e-invoicing system.

Tax Incentives for Businesses

Greece is rolling out incentives to boost entrepreneurship and digital transformation:

• Startups enrolled in Elevate Greece (the national registry) get 3 years of reduced taxation.

• Companies hiring long-term unemployed individuals receive tax credits and lower social security costs.

• R&D investments enjoy 200% super-deduction, plus patent income is taxed at just 6%.

• Strategic investments (real estate, tourism, green energy) may be eligible for accelerated depreciation and tax exemptions under Law 4399/2016.

In 2024, Amazon Web Services and Pfizer both expanded operations in Thessaloniki, taking advantage of reduced tax on innovation-based investments.

Tax Benefits for Foreign Residents

Greece have become a legitimate contender in the international tax strategy conversation. Over the past few years, it’s launched targeted programs to attract wealthy individuals, pensioners, and remote professionals.

If you’re moving to Greece and structuring your income smartly, you could end up paying far less than the published income tax rates suggest.

Non-Dom Tax Program

This is the centerpiece of Greece’s high-net-worth individual strategy. Under the non-dom regime, if you transfer your tax residency to Greece and meet certain conditions, you can pay a flat annual tax of €100,000, regardless of how much foreign income you earn. That includes dividends, interest, capital gains, pensions, and more.

You need to invest at least €500,000 in Greece within three years (real estate, stocks, businesses, etc.) and prove that you haven’t been a Greek tax resident in 7 of the last 8 years.

Once you’re in, the program lasts for up to 15 years and can be extended to family members for €20,000 each per year.

There’s no wealth tax, no inheritance tax on foreign assets, and no obligation to report your global income, if it’s from abroad, it’s covered by that flat fee.

Special Tax Regimes for Expatriates

If you’re an employee or self-employed individual moving to Greece for work, another option is the 50% tax exemption regime. You pay tax only on half your declared income for up to 7 years. This is ideal for digital nomads, startup founders, or corporate transferees earning income in Greece but looking for relief on their tax bill.

To qualify, you must not have been a tax resident of Greece in the past 5 out of 6 years, and you must relocate from an EU or EEA country or one with a valid tax treaty.

Golden Visa Tax Implications

Let’s clear up a common myth: the Greek Golden Visa doesn’t automatically make you a tax resident. It’s a residence-by-investment program, which means you can hold the permit without living in the country full-time.

If you spend less than 183 days in Greece per year, you’re not considered a tax resident, and you’re only taxed on Greek-sourced income (like rental earnings from your investment property).

But if you decide to stay longer and shift your residency, you can then access the other tax incentives, like non-dom status or the remote worker tax break.

Double Taxation Treaties

Greece has more than 50 active double taxation treaties, including with countries like the U.S., U.K., Canada, Australia, Germany, and France.

These treaties prevent you from being taxed twice on the same income and typically allow foreign tax credits or exemptions on pensions, dividends, and business profits.

What this means practically: you can often allocate your income strategically, minimizing exposure in both jurisdictions while staying fully compliant.

Property Taxation in Greece

Greece has seen a sharp rise in foreign real estate buyers, especially in Athens, Crete, and the Cyclades. But if you're planning to invest in property, it’s important to understand the taxes involved, before you buy, while you hold, and if you ever decide to sell.

Real Estate Transfer Tax

When you buy property in Greece, you’ll pay a one-time transfer tax. For most residential purchases, this is set at 3.09% of the purchase price or the assessed value, whichever is higher.

If you’re buying a newly built property with VAT applied, the VAT rate (24%) replaces the transfer tax, but since 2020, most new builds qualify for a temporary VAT suspension, making them effectively tax-free at purchase.

Keep in mind that notary fees, legal fees, and property registration costs will add another 1.5% to 2% to the total transaction cost.

Annual Property Tax (ENFIA)

Every property owner in Greece must pay an annual property tax, known as ENFIA. It’s calculated based on the property’s size, location, age, and other factors like floor level or presence of a garage. For a typical urban apartment, this can range from €2 to €13 per square meter annually.

High-value properties or those in premium areas may face additional charges. However, ENFIA is relatively modest compared to wealth taxes or annual levies in countries like France or Spain.

Rental Income Taxation

If you rent out your property, whether short-term (Airbnb) or long-term, you’re required to declare the income and pay tax on it, even if you live abroad.

Rental income is taxed separately from other income, using a sliding scale:

• The first €12,000 is taxed at 15%
• The next €23,000 at 35%
• Anything above €35,000 is taxed at 45%

There are allowable deductions, such as maintenance costs and property management expenses, but only if you keep proper records and invoices.

For short-term rentals, you’ll also need to register on the digital platform of the Independent Authority for Public Revenue (AADE) and may need to collect VAT, depending on how your operation is structured.

Capital Gains Tax on Property

Selling property in Greece triggers capital gains tax, but this has been in a legal gray zone for years. Technically, a 15% capital gains tax applies to the profit made on the sale, calculated as the difference between the selling and original purchase price, adjusted for inflation.

However, this tax has been repeatedly suspended since 2014. As of 2025, it remains frozen, but the government has signalled that it may return in the coming years, especially in high-demand areas like central Athens and Mykonos.

For now, property investors can sell without paying capital gains tax, provided they meet all reporting and documentation requirements.

Investment Income Taxation in Greece

Whether you’re earning passive income or actively trading, understanding how Greece taxes investments is essential, especially if you’re moving assets from abroad or planning to live off dividends and capital gains. Here’s how it breaks down.

Dividend Tax Rates

Dividends received from Greek or foreign companies are subject to a flat 5% withholding tax. This rate applies to both residents and non-residents, although double taxation treaties may reduce or eliminate this if you're declaring the income in your home country.

What makes Greece appealing here is the simplicity: no tiered system, no progressive scale, just a straight 5%. If you’re living in Greece full-time and collecting dividends from a foreign entity, that income falls under global taxation rules, but the non-dom regime can fully shield it if you're enrolled.

Interest Income

Interest from bank deposits, bonds, and other fixed-income products is taxed at a flat 15%. This applies to both domestic and foreign interest income, and it's usually withheld at source by banks or financial institutions.

If you're using investment platforms based outside Greece, you’ll need to declare and pay the tax yourself. The tax is final, meaning it’s not added to your general income for progressive taxation.

Capital Gains from Stocks

Profits from selling listed shares are taxed at 15%, provided the shares are from a company listed on a regulated market (like the Athens Stock Exchange or other recognized EU exchanges).

If the shares are from private companies or non-EU markets, the tax treatment can vary. In most cases, you're still subject to capital gains tax, but the reporting gets more complex.

For non-residents, gains from Greek stocks may also be exempt under bilateral tax treaties, so it's worth checking your home country's agreement with Greece.

Investment Portfolio Taxation

There’s no general wealth tax in Greece, but if you hold a diverse investment portfolio, you’ll need to report the income streams separately:

• Dividends → 5%
• Interest → 15%
• Stock/capital gains → 15%
• Crypto (if converted into fiat) → taxed as capital gains, at 15%–20%, depending on classification

Greece doesn’t currently have a financial transactions tax or any special levy on large portfolios. And under the non-dom program, none of this income is taxed if it originates outside Greece and you opt for the €100,000 annual flat fee.

Filing Tax Returns in Greece

If you're earning income in Greece, or you're a tax resident, you’ll need to file an annual tax return, even if your employer or accountant handles most of it.

The Greek tax system has become significantly more digital over the past few years, but it's still a process worth understanding.

Annual Declaration Requirements

Every individual tax resident must file a personal income tax return, known as the E1 form, through the Independent Authority for Public Revenue (AADE). This includes reporting:

• Salaries, freelance income, or pensions
• Rental income and dividends
• Capital gains from property or investments
• Foreign bank accounts and income (if you're a resident)

Even if you didn’t earn anything in Greece during the year, you may still be required to file, especially if you’re enrolled in one of the special tax regimes.

Businesses and self-employed individuals must also file E3 (for business income) and E2 (for rental income), along with supporting digital books through the myDATA platform.

Important Deadlines

Greece operates on a calendar-year basis, and the usual timeline looks like this:

• Tax year ends: December 31

• Filing period opens: Around March or April

• Deadline to submit: Typically June 30, though extensions are common

• Tax due date: Either in one lump sum or split into up to 8 monthly installments

If you miss the deadline, late filing penalties start at €100 and can go higher depending on your income and the nature of the omission. Interest charges also apply on unpaid tax balances.

Documentation Needed

To file, you’ll need:

• Your Greek TAXISnet credentials

• Greek AFM (tax ID number)

• Proof of income (salary slips, invoices, rental contracts)

• Bank statements (especially if declaring foreign income)

• Social security and health contribution certificates

• Any proof of deductions (charitable donations, dependents, loan interest)

Foreign tax residents who are declaring only Greek-sourced income may need additional paperwork proving they don’t meet the residency threshold or are covered by a bilateral tax agreement.

Digital Tax Services

The AADE’s digital tax portal has drastically improved in recent years. Through www.aade.gr, you can:

• File personal and business returns

• Pay taxes online

• Register short-term rentals

• Access the myDATA platform for real-time e-bookkeeping

• Download tax clearance certificates

Most foreign residents work with a Greek accountant (logistis) who handles this on their behalf. The cost usually ranges from €250 to €600 per year depending on complexity.

Tax Compliance and Planning in Greece

Greece isn’t exactly famous for tax simplicity, but with the right planning, you can stay compliant and keep more of your earnings. Whether you’re a freelancer, business owner, or retiree, tax planning here is all about knowing the structure and using it smartly.

Legal Tax Optimization Strategies

Here are some of the most effective and fully legal ways to reduce your tax burden in Greece:

• Use the 50% tax exemption for expatriates if you’re relocating for work, it can cut your tax bill in half for up to 7 years.

• Switch to non-dom residency if you’re bringing substantial global wealth into Greece, especially passive income like dividends or pensions.

• Declare digital payments (over 30% of your income must come from card/bank transfers) to qualify for tax-free thresholds and avoid penalties.

• Structure your business under a legal entity (like an EPE or IKE) instead of operating as a sole proprietor, corporate tax rates can be more efficient, especially if you plan to reinvest profits.

• Deduct allowable expenses such as rent (for freelancers), software, marketing costs, and social security contributions.

Common Tax Deductions

Greece doesn’t have a huge menu of deductions, but here are the main ones worth noting:

• Mortgage interest (on primary residence, limited amounts)

• Medical expenses (only partially deductible and with documentation)

• Charitable donations (must be traceable via bank payment)

• Alimony and child support (court-mandated only)

• Private pension contributions (certain caps apply)

These can reduce your taxable income and lower your liability—just be ready to document everything. Paper receipts are useless unless they're digitally traceable through your tax ID.

Penalties for Non-Compliance

Greece takes non-compliance seriously, especially after its post-crisis tax crackdowns. Penalties can include:

• €100 to €500 for late or incorrect filings

• 10% to 30% of unpaid tax for under-reporting

• 100% surcharge for repeated violations

• Asset freezes or travel bans in extreme enforcement cases

Freelancers and business owners are especially scrutinized, audits are most common in high-cash industries and rental income cases. Not declaring foreign bank accounts as a resident is also a red flag.

International Tax Considerations

If you have income or assets outside of Greece, and especially if you’re a tax resident, you’ll need to understand how international tax rules come into play.

Greece is part of several global frameworks designed to increase transparency, and ignoring these can get expensive fast.

EU Tax Regulations

As an EU member state, Greece follows the broader European tax framework. That includes things like:

• Automatic exchange of information under the EU Directive on Administrative Cooperation (DAC6 and DAC7)

• Cross-border reporting obligations for digital platforms and service providers

• No withholding tax on dividends, royalties, or interest paid within the EU (if certain conditions are met)

If you're receiving investment income or running a business that interacts with other EU countries, you’ll benefit from smoother cross-border flows, but you’ll also be more visible to tax authorities.

Reporting Foreign Income

If you're a Greek tax resident, you're required to declare all global income, regardless of where it's earned or where the money is held. That includes:

• Overseas salaries or freelance income

• Dividends and interest from foreign investments

• Rental income from property abroad

• Pensions and annuities

• Profits from crypto or stock sales

There’s no limit on how much you can hold abroad, but failing to report it can result in steep fines, back taxes, and legal trouble. Greece’s tax authority works with banks and institutions across Europe, the U.S., and other major jurisdictions through the Common Reporting Standard (CRS).

If you're under the non-dom regime, foreign income is generally exempt from Greek tax, but only if it meets the criteria, and only if you pay the flat fee on time.

International Tax Agreements

Greece has signed double taxation treaties with more than 50 countries, including:

• United States
• United Kingdom
• Germany
• Canada
• France
• Australia
• UAE
• Switzerland

These treaties are designed to prevent the same income from being taxed twice. For example, if you're a U.S. citizen living in Greece, you may be able to credit your Greek tax payments against your U.S. obligations (although you’ll still need to file with the IRS).

The treaties also define tax residency, business income rules, and withholding tax limits, helping you structure your global income streams efficiently.

FATCA Compliance

If you're a U.S. citizen or green card holder living in Greece, you’re still required to file taxes with the IRS every year, no matter where your income comes from. Greece complies with FATCA (Foreign Account Tax Compliance Act), which means:

• Greek banks report U.S. account holders to the IRS

• You must disclose foreign bank accounts (via FBAR and FATCA forms)

• Income from Greek sources must be reported on your U.S. return

This doesn’t mean you’ll be taxed twice, but you do need to navigate both systems carefully. Many U.S. expats living in Greece use international tax advisors who specialize in cross-border compliance.

Future Tax Developments in Greece

Greece’s tax landscape is still evolving. While the country has made big progress since the debt crisis, modernizing its systems, lowering rates, and attracting international residents, there’s more in the pipeline.

If you’re planning a move, investment, or business setup here, staying ahead of the next wave of changes can give you a real edge.

Proposed Tax Changes

In late 2024, Greece’s finance ministry unveiled a new package of reforms aimed at further digitizing the tax system and cracking down on undeclared income. Proposals under review for 2025 and beyond include:

• Mandatory e-invoicing for all small businesses and freelancers by 2026

• New tax deductions tied to digital payments and green renovations

• Tighter reporting rules for crypto assets held abroad

• Revision of ENFIA property tax zones to reflect real market values

These reforms are part of Greece’s broader push to modernize revenue collection and reduce tax evasion, which still remains higher than the EU average.

Digital Economy Taxation

Greece is aligning itself with the EU’s strategy for taxing digital services. That means more attention is being paid to:

• Foreign-based digital platforms (e.g. marketplaces, rental portals)

• Remote workers and content creators operating in Greece

• Online advertising revenue

There’s no local digital services tax (DST) yet, but Greek tax authorities have started auditing foreign income streams more actively, especially where influencers or freelancers are involved.

If you’re monetizing through platforms like YouTube, Upwork, or Etsy while based in Greece, it’s likely that local tax reporting requirements will become stricter.

Environmental Tax Initiatives

As part of its climate commitments under the EU Green Deal, Greece is planning to expand environmental taxes. Expected developments include:

• Higher vehicle registration and road taxes based on emissions

• Increased taxation on fossil fuels

• Incentives for energy-efficient home upgrades (e.g., solar panels, insulation)

For investors, this shift could open opportunities in green construction, solar-powered real estate, and ESG-aligned businesses that qualify for tax breaks or grants.

The Changing Landscape of Greek Tax System

Greece’s tax system has come a long way from the paper-heavy, bureaucratic mess it was just a decade ago. Today, it's in the midst of a digital and policy-driven transformation, to appeal to entrepreneurs, retirees, remote workers, and investors alike.

With new incentives and streamlined processes, it’s become easier to manage your tax exposure while benefiting from all that Greece offers as an EU base.

Key Developments Worth Knowing

Modernization Efforts: Over the past few years, the Greek government has fully digitized personal and business tax filings through the AADE platform, introduced e-invoicing, and improved cross-border compliance protocols. What used to take hours at a tax office now happens online, often in English.

Incentives for Foreign Residents: Whether you’re a retiree with a pension or a business owner with international income, Greece now offers tailored tax regimes with flat rates, exemptions, and multi-year benefits. These incentives are among the most flexible in the EU for newcomers.

Property Tax Adjustments: Greece’s real estate tax system has also been updated. ENFIA (the annual property tax) is now more reflective of real market values, and discounts apply for properties that meet safety or energy standards, encouraging responsible ownership and investment.

If you're planning to relocate to Greece, looking for the best visa route, tax-efficient investment strategy, or simply trying to understand how Greek bureaucracy really works, Savory & Partners experts can guide you through it effectively.

FAQs on Greece's Tax System

Do I have to pay taxes in Greece if I live there part-time?

You may not be considered a tax resident if you spend fewer than 183 days per year in Greece, but you’ll still owe tax on any Greek-sourced income, like rent from a local property or business profits.

However, if you pass the 183-day mark, you’ll likely be taxed on worldwide income unless you apply for a special regime like non-dom or remote worker exemption.

What is the non-dom tax regime, and who qualifies?

The non-dom program allows eligible foreign tax residents to pay a flat €100,000 annual tax on all foreign income, regardless of the amount earned.

To qualify, you must transfer your tax residency to Greece and invest at least €500,000 in the country within 3 years. The program lasts for up to 15 years and can be extended to family members with a smaller additional fee.

Is income from crypto taxed in Greece?

Yes, crypto is treated as capital gains and taxed between 15% and 20% if sold or exchanged for fiat currency.

If you’re a Greek tax resident, you’re required to declare crypto profits from both local and foreign exchanges. However, if you qualify under the non-dom regime, crypto gains from abroad may be exempt from Greek taxation entirely.

How much social security will I pay if I freelance in Greece?

Freelancers in Greece typically pay around 20% of their net income to EFKA (social insurance), plus a 10% healthcare surcharge.

While these contributions can be substantial, they are partially deductible and provide access to public healthcare and pension benefits. It’s important to register with the appropriate professional fund and maintain good records.

Can I avoid double taxation if I earn income in another country?

Yes, Greece has over 50 double taxation treaties, including with the U.S., U.K., Canada, Australia, and most of the EU.

These treaties allow for foreign tax credits or exemptions, so you’re not taxed twice on the same income. However, proper documentation and coordination with a local accountant are essential to apply treaty benefits correctly.

References

Ministry of Finance. (2025). Income Taxation in Greece. Retrieved from https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/

Ministry of Finance. (2025). Single Real Estate Ownership Tax (ENFIA). Retrieved from https://minfin.gov.gr/en/tax-policy/tax-guide/single-real-estate-ownership-tax-enfia/

Independent Authority for Public Revenue (AADE). (2025). How to file tax returns in Greece. Retrieved from https://www.gov.gr/en/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/delose-phorologias-eisodematos-php-e1-e2-e3

Enterprise Greece. (2024). Brief Tax Guide Greece 2024. Retrieved from https://www.enterprisegreece.gov.gr/en/about-us/media-center/publications/invest-in-greece-information-for-investors/brief-tax-guide-greece-2024

Enterprise Greece. (2024). Greece draws expats with new tax incentives. Retrieved from https://newsletters.enterprisegreece.gov.gr/newsletter-articles/greece-draws-expats-individuals-with-new-incentives-opportunities/