Tax status Non-Dom in Greece: A complete guide to obtaining and investing

Greece firmly holds its position as one of the most attractive tax havens in Europe. The special tax status Non-Dom (Non-Domicile) allows foreign investors and retirees to replace the progressive income tax scale (up to 45%) with a fixed annual contribution. This regime has become a key tool for protecting global capital.

What is the Non-Dom regime?

This is a tax program for new residents that exempts income earned outside Greece from standard taxation.

Key privileges:

• Fixed Tax: You pay exactly €100,000 per year, regardless of the amount of your global income (dividends, royalties, asset sales, cryptocurrencies).
• Family Protection: Relatives can join the regime for €20,000 per year per person.
• Confidentiality: There is no obligation to declare foreign assets to the Greek authorities.
• Duration: Stable conditions are secured for you for a period of 15 years.

Mandatory Condition: Investments

To obtain Non-Dom status in the investor category, the law establishes a clear entry threshold. Investments are the "entry ticket" that must be maintained throughout the duration of the benefits.

Requirements for investment assets

If you have already purchased real estate for the "Golden Visa," the investment requirement of €500,000 for Non-Dom is considered automatically fulfilled.

Comparison of Tax Categories

Greek legislation offers different conditions depending on the type of activity and the age of the applicant.

Types of preferential regimes for new residents

Athens Market Context: Why Real Estate is the Best Choice?

Buying real estate for the Non-Dom status in 2026 is viewed not as an expense, but as a profitable asset. Data analysis from Numbeo and market trends shows:

• Supply Deficit: With an average salary of €1,100, renting housing in the center costs about €800. Residents spend over 50% of their income on housing, which guarantees investors stable rental income.
• Capital Appreciation: The value of real estate in Athens is increasing on average by 15% annually.
• Geopolitics: Instability in neighboring regions (Turkey, Israel, Lebanon) makes Greece the main "safe haven" for capital in the Eastern Mediterranean.

How to Obtain Status: Step-by-Step Instructions

1. Obtaining Residence Permit and AFM: It is necessary to have a legal right to stay and a personal tax number.
2. Submitting Application (by March 31): The application is submitted to the Department of Foreign Tax Residents. You must prove that you have not been a resident of Greece for 7 out of the last 8 years.
3. Investment Confirmation: If the property has not yet been purchased, you have 3 years to complete the transaction.
4. Payment of Tax (by July 31): The fixed contribution is paid annually in one lump sum. Missing a payment leads to automatic loss of status.

Official Sources and Legislation

• Greek Tax Code (Law 4172/2013): Article 5A describes the Non-Dom regime for investors.
• Law 4646/2019: The document that established the current rules for tax benefits.
• AADE (Independent Authority for Public Revenue): Official portal of the tax service.
• Gov.gr: Information portal of the government of Greece.

Conclusion

The Non-Dom regime in Greece is a unique opportunity to fix your tax expenses at €100,000 per year against the backdrop of increasing global fiscal pressure. Given the rise in real estate prices in Athens, this move not only allows you to save on taxes but also to increase your capital.