Non-Dom Regime

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 Requirements

Who Is Eligible?

  • The individual must not have been a Greek tax resident for seven (7) out of the eight (8) years before the year of transfer to Greece.
  • A minimum investment of €500,000 in Greek real estate, legal entities, or securities is required, either directly or indirectly (e.g., through a company or relative). The investment shall be completed within 3 years starting from the application date.

Eligible Investments Under the Greek Non-Dom Regime

  • Real Estate: Purchase or construction of property in Greece.
  • Private Companies: Acquisition of shares in Greek non-regulated entities.
  • Greek Government Bonds: Purchase with a minimum maturity of 3 years.
  • Alternative Investment Funds: Capital contribution to funds established in Greece.
  • Business Investments: Investments in securities or shares traded on regulated markets.

Notes: If you already hold a Greek Residence Permit for business activity, this investment condition does not apply.

Purchases from close relatives are generally excluded from qualifying investments.

Non-Dom Tax Benefits:

  • Flat tax of €100,000 annually on foreign-sourced income, regardless of total income earned
  • Extendable to close family members for an additional €20,000/year each (spouses, parents, and children)
  • No inheritance or gift tax on non-Greek assets
  • No tax on funds transferred from abroad
  • Greek-source income is taxed at standard national rates

Bonus Tip: You have the right to withdraw from the Non-Dom regime at any time, giving you full flexibility.

Key Dates & Duration:

  • Application Deadline: 31 March of each fiscal year
  • Flat Tax Payment: One-time annual payment due by 31 July
  • Duration: Up to 15 years
  • Investment deadline: You have up to 3 years post-application to complete your investment.

The investment must be retained during the entire period of the Non-Dom regime and validated annually.

Where Do Most Applicants Come From?

his program is attracting global interest, with most applicants coming from: the UK, Australia, Argentina, Belgium, Canada, Cyprus, Czech Republic, France, Germany, Israel, Lebanon, Malta, Monaco, Oman, Panama, Russia, Senegal, Switzerland, the USA, and the UAE.

Golden Visa + Non-Dom = Double Advantage

Why settle for one benefit when you can get both?

Many clients combine Greece’s Golden Visa program with the Non-Dom Tax Regime—using one investment to obtain both residency rights and long-term tax advantages.