Definition

Greek Non-Dom (Non-Domiciled Tax Resident) is a special tax residency regime introduced by the Greek government to attract high-net-worth international individuals. Holders pay a flat €100,000 annual tax in lieu of all foreign-source income reporting in Greece, valid for up to 15 years. Family members may join at €20,000 per person annually. Conditions: non-Greek tax resident in 7 of the prior 8 tax years, plus a minimum €500,000 investment in Greece.

Detailed Definition

The Greek Non-Dom (Non-Domiciled Tax Resident) regime, established under Article 5A of Greek Law 4646/2019, is the cornerstone tool by which Greece attracts global high-net-worth individuals. The regime permits qualifying foreign nationals who become Greek tax residents to pay a fixed annual tax of €100,000 as the total Greek tax obligation on all foreign-source income (including salaries, rents, dividends, interest, capital gains, and any other foreign-source income). Spouses or dependent family members may join the regime at an additional €20,000 per person annually. The regime is valid for a maximum of 15 years. During this period, income generated locally in Greece remains subject to standard progressive Greek income tax (9–45%). Application requirements: (1) the applicant must not have been a Greek tax resident in at least 7 of the prior 8 tax years; (2) the applicant or an immediate family member must make an investment of at least €500,000 in Greek real estate or equity (Golden Visa investments of €250k/€400k/€800k can fully count toward this threshold). The Greek Non-Dom regime forms a perfect complement to the Greece Golden Visa — the €800,000 tier automatically satisfies the €500,000 investment threshold, enabling simultaneous application. Comparison points: the UK Non-Dom regime was abolished in 2025; Portugal's NHR ended in 2024; Italy's Non-Dom regime is €200,000/year. The Greek €100,000 annual flat tax is among the most competitive high-net-worth tax incentives in the EU.

Key Facts

Primary Applicant Annual Tax

€100,000 (flat)

Dependent Family Members

€20,000 per person annually

Duration

Up to 15 years

Tax Residency History Requirement

Non-Greek resident in 7 of prior 8 years

Investment Threshold

Greek investment ≥€500,000 (Golden Visa qualifies)

Exemption Scope

All foreign-source income

Local Income

Subject to 9–45% progressive tax

Inheritance Tax Exemption

Foreign assets exempted from Greek inheritance tax

Legal Basis

Legal foundation referenced from official Greek government and EU legal texts.

• 1

  Greek Law 4646/2019, Article 5A ↗

  Core legal foundation of the Non-Dom regime; establishes the €100,000 annual flat tax and foreign income exemption.

• 2

  Greek Ministry of Finance Decision ΔΕΑΦ Α 1075909 ΕΞ 2020

  Detailed Non-Dom application rules and implementation procedures.

Historical Timeline

1. 2019

   Greek Law 4646/2019 enacted; the Non-Dom regime introduced.

2. 2020

   Implementation rules issued by the Greek Ministry of Finance; regime fully operational.

3. 2022–2024

   Significant inflow of UK, Portuguese, and Italian high-net-worth individuals to Greece.

4. 2024

   Portugal's NHR regime terminated; Greek Non-Dom attractiveness further enhanced.

5. 2025

   UK Non-Dom regime abolished; Greece emerges as the leading European high-net-worth tax residency option.

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