Question 1

Who is eligible for the Greek Non-Dom regime?

Accepted Answer

You qualify for the Greek Non-Dom regime (Art. 5A, Law 4172/2013) if you have NOT been a Greek tax resident for at least 7 of the 8 prior tax years, you transfer your tax residence to Greece, and you commit to invest at least €500,000 in Greek real estate, businesses, or government bonds within 3 years.

Question 2

What is the €500,000 investment requirement?

Accepted Answer

Within 3 years of opting into the regime, you must invest €500,000 minimum in Greece. Eligible investments include Greek real estate, shares in Greek companies, Greek government bonds, or movable assets in Greek banks. The investment can be made by you, a relative, or a controlled legal entity. Holders of a Golden Visa are deemed to satisfy the requirement.

Question 3

How does Greece compare to Italy's Non-Dom regime?

Accepted Answer

Both regimes use a flat tax on foreign income with similar 15-year duration. Italy raised its flat tax to €200,000 in August 2024 for new applicants. Greece keeps the original €100,000 and requires a €500,000 Greek investment within 3 years. Italy charges €25,000 per family member; Greece charges €20,000. Greece is now the cheaper EU non-dom option.

Question 4

How do I apply for the Greek Non-Dom regime?

Accepted Answer

Submit your application to the Athens Tax Office (DOY Kat. Athinon, AADE) by 31 March of the year you want the regime to start. The Tax Authority issues a decision within 60 days. The regime applies from the following tax year. You must file a Greek tax return annually and pay the €100,000 flat tax (plus €20,000 per family member) by 31 July.

Question 5

How long does the Greek Non-Dom regime last?

Accepted Answer

The regime is granted for a maximum of 15 consecutive tax years from your first year of residency under the regime. It cannot be renewed beyond 15 years. You can voluntarily exit earlier, but you cannot re-enter the regime. After exit, you become a standard Greek tax resident subject to worldwide taxation at progressive rates.

Question 6

Can family members join the Greek Non-Dom regime?

Accepted Answer

Yes. Each family member (spouse, dependent children, dependent parents) can be added to the regime for an additional €20,000/year flat tax each, covering all their foreign-source income. Family members must also not have been Greek tax residents for 7 of the 8 prior years. There is no theoretical cap on family additions.

Greece Non-Dom Calculator 2026 — €100,000 Flat Tax Regime (Art. 5A)