Greece
April 14, 2026
6
minute
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:
Tax history: You must not have been a tax resident of Greece for 7 of the last 8 years before applying.
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.
Term: The favorable status is granted for 15 years.
Comparison of tax burden
Type of income | Standard regime (Greece) | Non-Dom regime |
Foreign income | up to 44% (progressive scale) | €100,000 (fixed) |
Family members | Taxed separately | +€20,000 per person |
Reporting | Full transparency | Not required for foreign income |
Inheritance tax | According to law | 0% on assets abroad |
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.
Author Andrey Trofimenko
