Greece Non-Dom Regime

Greece operates an elective "Non-Dom" style alternative taxation regime for individuals who transfer their tax residence to Greece (Art. 5A of the Greek Income Tax Code). Grant Thornton notes the regime was introduced by Law 4646/2019 and can apply from tax year 2020 onwards.

Mechanically, the regime replaces normal Greek taxation on foreign-source income with an annual flat tax of EUR 100K , regardless of how much foreign income is earned. Under the regime, the taxpayer generally has no obligation to declare foreign income in Greece. Foreign taxes already paid do not reduce the Greek lump-sum liability. The regime also provides an exemption from inheritance or donation tax for property located abroad.

Eligibility is investment-driven and residence-history driven. Grant Thornton summarizes two core requirements: the applicant must not have been a Greek tax resident for 7 of the prior 8 years, and must invest at least EUR 500K in Greece (directly or via certain related persons/entities), with investment forms including real estate, business, securities, or shares in Greek entities. Those investments should generally be completed within 3 years from the application. Grant Thornton also notes that individuals under Greece's Golden Visa framework are not liable to prove investments for Non-Dom tax residence eligibility.

Operationally, applications are submitted by 31 March (for the relevant year), with approval and payment steps that culminate in paying the EUR 100K lump sum by 31 July (per Grant Thornton's timeline example). The regime lasts 15 years and may be terminated if the taxpayer fails to meet obligations or requests revocation. For context, Italy's comparable lump-sum regime increased from EUR 100K to EUR 200K for new applicants from August 2024, and recent 2026-budget reporting indicates a further increase to EUR 300K for new residents from 1 January 2026, making Greece's EUR 100K option materially cheaper, but with its own investment and compliance constraints.