Tax Benefits in Greece: A Complete Guide to the Non-Dom Regime in 2026

Greece is confidently transforming into one of Europe’s most attractive tax havens. For high-net-worth individuals (HNWI) seeking to optimize their fiscal obligations, the Greek Non-Dom (Non-Domiciled) regime offers transparent and predictable terms that remain relevant amid tightening tax legislation in the UK and other EU countries.

What is the Non-Dom regime in Greece?

The special tax regime introduced by Article 5A of the Greek Tax Code allows foreign investors to replace the progressive tax scale with a fixed annual payment.

Key advantage

Whether your worldwide income is €1 million or €100 million, you pay a fixed amount — €100,000 per year.

Main conditions for participation in the program

To qualify for Non-Dom status in 2026, the applicant must meet three criteria:

1. Tax history: You must not have been a tax resident of Greece for 7 of the last 8 years before applying.
2. Investment: You must invest at least €500,000 in the Greek economy (real estate, shares, bonds, or business).Note: If you have already obtained a Golden Visa through the purchase of real estate, this automatically covers the investment requirement.
3. Term: The favorable status is granted for 15 years.

Comparison of tax burden

Benefits for the family

One of the strongest features of the Greek program is the ability to include relatives. Spouses and children can benefit from Non-Dom status for a fixed additional fee of €20,000 per person per year. This makes Greece an ideal place for the long-term relocation of a family office.

How to obtain the status: Deadlines and process

The process of switching to Non-Dom requires strict compliance with deadlines:

• By March 31: Submission of an application to the tax authority for foreign residents.
• Within 60 days: Submission of supporting documents from the country of current residence.
• By the end of July: Payment of the fixed tax for the current year in a single installment.

Important: A late payment by even one day may result in automatic cancellation of the status and a return to the standard tax scale.

Why do investors choose Greece in 2026?

Against the backdrop of the abolition of similar programs in the UK and Portugal, Greece’s Non-Dom remains an “island of stability.” Combined with Athens’ fast-growing real estate market and the possibility of obtaining permanent residency through investment, this creates a unique proposition for international business.