The Italian Government has enacted its 2026 Budget Law, introducing a significant amendment to Italy’s Non-Dom tax regime (Article 24-bis TUIR).
As of 1 January 2026, the annual flat tax for new applicants increases from €200,000 to €300,000, while the surcharge per family member rises from €25,000 to €50,000. This follows the August 2024 increase from €100,000 to €200,000, substantially raising the overall cost of the Italian Non-Dom regime and prompting internationally mobile individuals and families to reassess alternative EU jurisdictions offering greater predictability and cost efficiency.
Against this backdrop, Greece continues to offer a well-established and robust Non-Dom framework specifically designed for high-net-worth individuals who transfer their tax residence to Greece.
Eligible individuals benefit from a flat annual tax of €100,000 on foreign-source income, irrespective of amount, for up to 15 years, subject to statutory conditions.
In light of recent developments in Italy, Greece stands out as a cost-efficient and stable EU solution for internationally mobile individuals and families.
For further information, please contact our International Private Client & Cross-Border Planning Team.
