Greek non-dom regime 2026: €100,000 flat tax on worldwide income and its terms

What the Greek non-dom regime is, in plain terms

Let us start with the essence, without jargon. An ordinary Greek tax resident pays income tax on the progressive scale — up to 44% on income. And they pay it on worldwide income: on salary, dividends, interest, rent and business profit, wherever in the world that money was earned. For someone with substantial foreign income this means enormous tax bills every year.

The non-dom regime turns this logic on its head. A wealthy person who becomes a Greek tax resident earns the right to pay a fixed amount instead of a percentage — €100,000 a year. And this amount covers the tax on all of their foreign income in full, whatever its size. Whether you earned a million euros abroad or twenty million, you will pay the Greek treasury exactly €100,000, and the matter is closed. Whether you brought that money into Greece or left it in accounts abroad makes no difference — the tax is the same.

The name "non-dom" (from the English non-domiciled, "without a permanent domicile") comes from the British tradition. Greece launched its own version in 2019–2020 to attract affluent people with large foreign capital to take up permanent residence. Legally the regime is set out in Article 5A of the Tax Code. It is a fully legal tax-planning instrument within the EU — not an offshore or a scheme, but an official relief granted by the Greek state.

How the €100,000 flat tax on worldwide income works

The key phrase for the whole regime is flat tax — a single, fixed tax. Let us work through the mechanics with numbers, because that is where the benefit is born.

Suppose an entrepreneur earns €3,000,000 a year outside Greece — dividends from foreign companies, interest on deposits, income from asset sales. If they paid ordinary Greek tax on the progressive scale, they would owe on the order of €1,300,000 (at rates up to 44% plus contributions). Under the non-dom regime they pay a fixed €100,000 — and that is all. The saving is more than a million euros a year.

What matters to understand about this tax:

• The amount does not depend on income size. Whether your foreign income is €500,000 or €50,000,000, the fixed payment is the same: €100,000. The larger your foreign income, the more advantageous the regime.
• Whether the money is remitted to Greece is irrelevant. Unlike the old British model, where the relief applied only to unremitted income, the Greek non-dom covers all foreign income regardless of whether you bring it into the country or not.
• One-off and annual payment. The €100,000 is paid in a single installment by the last business day of July each year. There is no need to declare the foreign income line by line — paying the fixed amount settles the obligation.
• Foreign withholding tax is not credited. If tax has already been withheld in the country where the income arises, it does not reduce the Greek €100,000 — factor this into your overall calculation.

To understand the full tax picture when relocating — not only non-dom but also ordinary rates, ENFIA and the property purchase tax — read our analysis of taxes in Greece.

Non-dom regime terms for 2026: a "parameter — value" table

We bring all the key parameters of the regime into a single table. It is the framework against which any entry scenario is checked. The figures are current as of 2026.

If even one point is not met — for example, you were a Greek tax resident in the recent past, or you are not prepared to invest half a million — the regime will be refused. That is why the strategy is built in advance, before relocating and before applying.

Pairing with the Golden Visa: a property investment and a residence permit at once

Here lies the most elegant combination in the entire Greek toolkit. The point is that the investment you make for the non-dom regime anyway can simultaneously grant you a residence permit under the Golden Visa program — and vice versa.

The logic is simple. To transfer your tax residency to Greece, you need a legal basis to be there — that is, a residence permit. Greece Golden Visa is a residence permit for real estate investment, issued to the whole family for five years and renewable. And property bought under the Golden Visa also counts toward that very €500,000 investment for non-dom. One asset serves two goals at once.

What is more, Golden Visa holders enjoy a procedural easing: they do not need to separately prove the investment when entering non-dom — holding an investment residence permit already confirms it. This removes part of the paperwork.

The practical scenario looks like this: a wealthy investor buys real estate in Greece at or above the Golden Visa threshold, obtains a residence permit for the whole family, transfers tax residency and enters the non-dom regime. The result is a legal right to live in the EU, an asset in liquid European real estate and a fixed tax of €100,000 instead of a percentage of worldwide income. In all honesty, a reminder: short-term letting (Airbnb) of a property bought under the Golden Visa is prohibited on pain of revocation of the residence permit and a fine — it may only be let on a long-term basis.

Tax qualifying period: 7 of the last 8 years without Greek residency

The second strict entry condition is that you must not have been a Greek tax resident in seven of the eight years preceding the transfer of residency. This guards against a local resident trying to "re-register" as a beneficiary without leaving.

What matters to understand about this qualifying period:

• What counts is tax residency specifically, not citizenship or a residence permit. You may have Greek roots, visit the country and own property there — but if you paid taxes as a resident of another country, the qualifying period is met.
• The window is eight years, the requirement is seven. In other words, one year of Greek residency within that period is allowed, but no more.
• This condition is verified with documents. The tax authority will request proof of your residency in another country for the relevant years — certificates, tax returns and tax residency certificates.

In practice, for most entrepreneurs and investors from Russia, the CIS and other countries this condition is met automatically — they have never been Greek tax residents. Difficulties arise rarely: for those who have already lived in Greece, or for repatriates with Greek roots who previously declared income there. The finer points of the residency calculation are covered in the article on Greek tax residency.

Family members: +€20,000 each

The non-dom regime extends not only to the investor but to their family — and this makes it especially advantageous for family capital. Each family member who also transfers tax residency and wishes to use the regime pays an additional fixed €20,000 per year.

Who counts as a family member:

• Spouse or partner in a registered partnership.
• Children — minors, as well as adult dependent children within the prescribed limits.
• Parents — in the ascending line, where the dependency conditions are met.

Let us work through an example. A family of four — the investor, a spouse and two children — where several members have significant foreign income. The investor pays €100,000, and €20,000 is added for the spouse and each of the two children, €60,000 in total. The family's overall fixed tax is €160,000 a year on all of their combined worldwide income. If that income runs into the millions, the saving for the family is colossal.

An important detail: the €20,000 surcharge per family member covers their foreign income on the same terms as the main payment of the head of the family. In other words, it is not a proportion but the same fixed ceiling — however much foreign income a spouse or adult child has, they are charged a fixed €20,000.

What the regime covers and what is taxed normally

Here lies a common misconception: people think non-dom exempts them from all taxes in Greece whatsoever. That is not the case. The regime applies only to foreign income. Everything earned within Greece is taxed in the ordinary way.

What the fixed €100,000 payment covers:

• Foreign dividends, interest, royalties.
• Income from foreign business and overseas companies.
• Gains from selling foreign assets and securities.
• Rental income from real estate outside Greece.
• Foreign pensions and other overseas income.

What is NOT covered by the relief and is taxed under ordinary rules:

• Greek-source income. A salary from a Greek company, profit from a Greek business, rent from Greek real estate — all of this is taxed on the progressive scale up to 44%, just as for an ordinary resident.
• Property ownership taxes. The annual ENFIA and the property purchase tax are paid separately.
• Local fees. Non-dom does not waive municipal and other local charges.

That is why the regime is most advantageous for those whose main income is foreign, and who mostly live in Greece and hold assets there rather than actively earn. For anyone planning to build a large business in Greece with local income, the calculation must be done separately.

Who non-dom benefits and who it does not: the break-even point

Since the tax is fixed, the regime has a clear mathematical point below which it is not worthwhile. Let us do a rough calculation so you get a sense of the numbers.

The fixed payment is €100,000. On the ordinary progressive scale (simplified, top rate 44%) you would pay that much tax on roughly €230,000–250,000 of annual foreign income. That is the approximate break-even point.

• Foreign income below €250,000 per year — non-dom is most likely not worthwhile: ordinary tax will come out below the fixed €100,000.
• Foreign income of roughly €250,000–500,000 — the regime starts to pay off and the savings grow.
• Foreign income of €1,000,000 and above — the savings become very large and the regime realizes its full potential.

Hence the conclusion: non-dom is built for genuinely wealthy people with large foreign income. It is not a mass-market tool but a solution for the top tier — entrepreneurs, investors, owners of international assets. For someone with modest income there are other, more suitable regimes — the relief for retirees, for example. The exact break-even point is always calculated individually, taking into account the income structure and foreign withholding taxes.

Non-dom vs. the 7% regime for retirees

It is important not to confuse two different Greek regimes. Besides non-dom for wealthy investors, Greece has a separate relief for foreign retirees, and the two are designed for entirely different people.

A side-by-side comparison:

The choice is simple: if you have substantial active or investment income abroad, your regime is non-dom with the fixed €100,000. If you are a retiree with a foreign pension and modest passive income, the 7% rate is better for you, because 7% of a notional €60,000–80,000 pension is far less than the fixed hundred thousand. The relief for retirees is covered in detail in a separate article on the 7% regime for retirees in Greece.

The entry procedure: application, deadlines and documents

Entering the non-dom regime is not an automatic process. You must file an application with the Greek tax authority and pass its review. Let us walk through the procedure step by step.

• Transferring tax residency. First you must become a Greek tax resident — that is, have your center of vital interests there and a legal basis to stay (a residence permit, most often a Golden Visa).
• Applications due by 31 March. The application to transfer residency and apply the Article 5A regime is filed with the tax authority by 31 March of the relevant tax year. Miss the window and the regime will only take effect from the following year.
• Proving the qualifying period. The application must be accompanied by documents proving that you were not a Greek tax resident for seven of the previous eight years — tax residency certificates from another country and tax returns.
• Proof of investment. Documents evidencing an investment from €500,000 (or confirmation of a Golden Visa investment residence permit, which replaces separate proof). The investment must be completed within three years.
• Tax authority decision. The authority reviews the application and issues a decision on applying the regime. Once approved, you pay the fixed amount each year by the last business day of July.

All official forms, current deadlines and requirements should be verified on the Greek government portal gov.gr. The procedure demands precision: a missed deadline or a missing qualifying-period document sets your entry back a full year.

Tax nuances: inheritance, gifting and reporting

The non-dom regime has additional facets that are rarely written about but that matter for planning substantial capital.

• Inheritance and gifting of foreign assets. One of the pleasant bonuses of the regime: foreign property passed on by inheritance or gift is exempt from Greek inheritance and gift tax while non-dom is in effect. For families with international assets, this is a meaningful advantage when passing capital to the next generation.
• Reporting foreign income. Because the tax is fixed, there is no need to declare each source of foreign income line by line — paying €100,000 settles the obligation. This dramatically simplifies administration compared with ordinary residency.
• Greek-source income is declared in the ordinary way. If you have Greek-source income, it is reported on a standard return and taxed at progressive rates.
• Exiting the regime. If you stop paying the fixed amount or breach the conditions, the regime terminates and you revert to ordinary taxation. You cannot re-enter Article 5A after exiting — the window is granted only once.

We would separately stress the international dimension: non-dom does not cancel your obligations in other countries. If you remain a taxpayer somewhere else (for example, a US citizen reports to the IRS regardless of residency), this must be taken into account. A sound structure is built with an eye to double taxation treaties and the tax law of the country where the income arises.

The Greek non-dom regime for Russians and CIS nationals

We will separately address investors from Russia and the CIS, because they face their own specifics at entry.

The regime itself is open to citizens of any country — the law imposes no nationality restrictions. A Russian or Kazakh national can enter non-dom on the same terms as any other investor. But there are practical considerations:

• You need a legal basis to reside in Greece. Transferring residency requires a residence permit — in practice a Golden Visa obtained through a real estate investment, which conveniently also satisfies the non-dom investment condition.
• Enhanced source-of-funds due diligence. Since 2022, compliance on funds from Russia and a number of CIS countries has become noticeably stricter. The origin of the entire €500,000 investment will have to be proven transparently and with documents. This is a normal procedure, but one to prepare for in advance.
• Strictly within the sanctions framework. We work only within the law: no sanctions circumvention, no grey schemes. If the funds have a clean, provable origin, the door is open.
• Russian tax residency. When transferring residency to Greece, it is important to properly close your status in the former country so you do not end up a resident of two states at once. Double taxation treaties come into play here.

For a wealthy foreign entrepreneur with substantial international income, the Greek non-dom is one of the most attractive legal instruments in the EU: a fixed tax, EU resident status and a liquid asset in European real estate in a single package.

An expert view: how to keep the relief from becoming an overpayment

Over years of practice we have distilled a few rules that separate a successful non-dom entry from a costly mistake. Here are the key ones.

• Run the numbers first, then relocate. The most common mistake is entering the regime without calculating the break-even point. If foreign income is below about €250,000 per year, the fixed €100,000 will be an overpayment compared with ordinary tax.
• Account for withholding tax. If tax is already withheld in the country where the income arises, the Greek €100,000 does not credit it. The real burden may turn out higher than it first appears.
• Do not miss 31 March. The application must be filed strictly by this date. A delay pushes the start of the regime back a full year — and means a year of overpaying at ordinary rates.
• Tie the investment to the Golden Visa. Do not make two separate investments where a single property purchase satisfies both the residence permit and the €500,000 condition.

Non-dom is a powerful tool, but it rewards only those who plan ahead. The earlier the strategy is built and the benefit is calculated on concrete figures, the more you will actually save.

We will guide you into the Greek non-dom regime end to end

The non-dom regime is not a form you can fill out in an evening. It is a bundle of several decisions: proving the absence of Greek residency over seven years, selecting and arranging an investment from €500,000, filing the application with the tax authority by 31 March, and correctly calculating the benefit taking foreign withholding taxes into account. A mistake at any stage either forfeits the relief or turns the saving into an overpayment.

We handle the transfer of tax residency and obtaining a Greek residence permit end to end: we calculate your real benefit on concrete figures, select the investment, prepare the documents and manage the application with the Greek tax authority. Discuss your situation with a BRIDGES GLOBAL tax specialist — we will show, using your own figures, how much you will save and how soon you will secure the status.

Investment from €500,000 over 3 years: what qualifies

The main entry condition after the tax qualifying period is to invest at least €500,000 in Greece within three years of transferring residency. This is not a one-off contribution to the budget but a real investment in the Greek economy that remains your asset.

What counts toward the investment:

• Real estate. Buying residential or commercial real estate in Greece is the most straightforward and popular option. The property stays in your ownership and can be let on a long-term basis or used yourself.
• Business and company shares. An investment in an operating Greek business, the formation of your own company, or the purchase of shares or stakes in companies registered in Greece.
• Securities. Greek government bonds, corporate securities, fund units — instruments tied to the Greek jurisdiction.

An important nuance: the investment may be made not only by the applicant but by their close relatives — a spouse or relatives in the ascending and descending line. This simplifies structuring the investment within the family. The investment must be evidenced with documents, so all transactions are arranged transparently, with a provable legal source of funds. For Russians and CIS nationals this means enhanced source-of-funds due diligence — strictly within the law, with no sanctions circumvention.

Bottom line: who the Greek non-dom regime suits

Let us sum up. The Greek non-dom regime is a special tax regime for wealthy investors that lets you pay a fixed €100,000 a year instead of a percentage of worldwide income. It is designed not for mass relocation but for the top tier: entrepreneurs and investors with substantial foreign income — roughly from €250,000 a year, and it truly comes into its own at amounts from a million.

What you get in the end: a fixed and predictable tax on all foreign income, exemption from tax on foreign inheritance and gifts, tax resident status in an EU and Schengen country, and a regime that lasts up to 15 years. Just €20,000 per family member, which makes the tool especially advantageous for family capital.

For most people the optimal strategy is to tie non-dom entry to Greece Golden Visa: a single real estate investment satisfies both a residence permit for the whole family and the €500,000 condition. Before deciding, be sure to calculate the benefit on your own figures and check the full tax picture in our analysis of taxes in Greece and the article on tax residency. If your income is modest or you are a retiree, take a look at the 7% regime for retirees, it may work out more favorably.