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?

This 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.

 

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.