Non-Dom Regime
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.