Greek Non-dom at a glance
WHAT YOU OBTAIN
A fixed annual tax
Under Article 5A, a Greek tax resident can elect to pay €100,000 a year on foreign-source income of any amount.
WHO IT SUITS
Substantial income abroad
Individuals and families with substantial foreign income who are ready to become Greek tax residents.
BASIC OUTLAY
€100,000 a year
Each relative who joins adds €20,000 a year. An investment of at least €500,000 in Greece is generally required and remains your capital.
FAMILY
Spouse and direct relatives
A spouse or civil partner and direct ascendants and descendants can join, at the first application or later.
PRESENCE AND RESIDENCE
Tax residence in Greece
Tax residence moves to Greece. The regime is open to those not Greek tax resident in at least seven of the prior eight years.
MAIN STAGES
Four stages
Transfer tax residence; apply by 31 March of the tax year; complete the investment within three years; pay the fixed tax each year.
WHY FAMILIES CHOOSE THE GREEK REGIME
One figure, up to 15 years
The fixed tax applies for up to 15 tax years from the year of application, so income and gains abroad can be planned against one cost.
Foreign income settled
Payment of the fixed tax settles Greek tax on foreign-source income for the year, and that income need not be declared in Greece.
Gifts and inheritance abroad
Movable property situated abroad passes to or from the Article 5A taxpayer free of Greek inheritance and gift tax.
Entry conditions and family
| Condition | Requirement | How it is shown | When |
|---|---|---|---|
| Tax-residence history | Not Greek tax resident in at least seven of the eight years before the transfer | Tax-residence evidence for each year of the look-back period | Reviewed before the entry year is chosen |
| Transfer of tax residence | Tax residence moves to Greece, with a lawful right to live there | The basis for Greek tax residence; a residence permit | In the entry year, or within the tax year before it |
| Investment in Greece | At least €500,000 in Greek real estate, businesses, securities or equity interests | Made by the applicant, a relative or a majority-owned entity; proof of the funds at a Greek financial institution | Completed within three years of the application |
| Investment-activity permit holders | Exemption from the investment condition | The permit category and legal basis, confirmed in writing by your tax adviser | While the permit is maintained |
| Relatives | Spouse or recognised civil partner; direct ascendants and descendants | Relationship evidence; each relative assessed individually | At the first application or in a later year, within the 15 years |
KEY FIGURES
A year-by-year record of tax residence and a dated investment file let the adviser confirm eligibility before the entry year is fixed.
Application eligibility
| Applicant / family | Age and conditions |
|---|---|
| Main applicant | Age not specified; Transfer tax residence to Greece; at least seven of the prior eight years outside Greek tax residence, plus the applicable investment condition |
| Spouse | Age not specified; Provide a valid marriage certificate |
| Recognised civil partner | Age not specified; Tax extension only; lawful residence requires a separate basis |
| Children and direct descendants | Age not specified; Must independently meet the prior tax non-residence condition and transfer tax residence. No programme age ceiling |
| Parents and direct ascendants | Age not specified; Tax extension only; each person meets the tax-residence requirements |
| Adding family later | Qualifying relatives may elect the tax extension while the principal’s option remains valid; immigration permission is separate |
| Nationality restrictions | Eligibility is based on tax-residence history rather than a foreign-nationality-only condition. This tax option does not grant an entry visa or residence permit |
| Who the restrictions cover | Tax residence and immigration nationality are assessed separately for every family member |
| Residence conditions and exceptions | The relevant residence history is tax residence. An overseas permanent-residence card alone does not prove the prior non-residence test |
| Sanctions and background checks | Background, security and source-of-funds checks apply. Sanctions affecting a person, bank or transfer can prevent completion |
The fixed tax and foreign income
THE FIXED TAX AS A SHARE OF FOREIGN INCOME
Fixed tax as a share of that income (%)
Assumed foreign-source income in the year (€)
The percentages show the main applicant's €100,000 fixed tax alone, divided by the assumed foreign-source income.
YOUR FIGURES
- Main applicant's fixed tax, each tax year
- €100,000
- Fixed tax as a share of that income (%)
- 10%
- Each relative who joins, each tax year
- €20,000
- Family total, each tax year
- €100,000
FAMILY ILLUSTRATION, A YEAR
The annual family budget
CAPITAL INVESTED
YEARLY COSTS OUTSIDE THE REGIME
QUOTED CASE BY CASE
Process and payment schedule
| Stage | You prepare | In person | Payment | You obtain |
|---|---|---|---|---|
| 01Transfer of tax residencePayment | Tax-residence evidence for the prior eight years; the basis for Greek tax residence; a residence permit; departure-country obligations reviewed. | Residence established in Greece | Quoted | Greek tax residence |
| 02ApplicationPayment | To the tax authority (AADE) by 31 March of the tax year, with proof that at least €500,000 has reached a Greek financial institution. Relatives can apply together. | As your adviser arranges | Investment funds placed in Greece | The tax authority's decision to apply the regime |
| 03InvestmentPayment | Document the asset's eligibility before choosing it. Complete the investment within three years of applying; otherwise the regime ends from the entry year. | As the transaction requires | At least €500,000, as capital | The regime confirmed from the entry year |
| 04Annual paymentPayment | Pay the annual assessment in full when due. A shortfall ends the regime from that year; worldwide income then follows the ordinary rules. | — | €100,000, plus €20,000 for each relative | The regime for that year, for up to 15 tax years |
The plan is reviewed with your adviser before a relative joins, the investment is sold or a business changes its place of management. You may apply to leave in any tax year.
What the fixed tax covers
| Income or asset | Treatment in Greece | Declared in Greece | With your adviser |
|---|---|---|---|
| Foreign-source income of the main applicant | Covered by the €100,000 fixed tax, whatever the amount; Greek tax on it is settled in full | No declaration | Each income stream classified by source |
| A relative's foreign-source income | Covered by that relative's €20,000 fixed tax | No declaration | A separate application for each relative |
| Greek-source income | Taxed under ordinary Greek rules | Declared under the ordinary rules | Work in Greece and business managed there, classified by source |
| Gifts and inheritance of movable property abroad | Exempt from Greek inheritance and gift tax when the property passes to or from the Article 5A taxpayer | — | Records of where each asset is situated |
| Tax charged abroad | Withholding at source, property tax abroad and obligations in the departure country follow those countries' rules | — | Treaty access and credits reviewed by category |
Income is classified by where the work is performed or the business is managed, wherever payment is received. Classifying each stream before the entry year shows what the fixed tax will cover.
What the regime gives your family
FOR THE FAMILY
Relatives who can join
- Spouse
- Recognised civil partner
- Ascendants: parents, grandparents
- Descendants: children, grandchildren
The family's annual figure
- Main applicant€100,000
- With spouse€120,000
- One more relative€140,000
- Each further relative+€20,000
TAX
Foreign income settled each year
Payment of the fixed tax settles Greek tax on foreign-source income for the year, whatever its amount, and it need not be declared in Greece.
SUCCESSION
Gifts and inheritance abroad
Movable property situated abroad passes to or from the Article 5A taxpayer free of Greek inheritance and gift tax.
FAMILY
Relatives join at €20,000 a year
A spouse or civil partner and direct ascendants and descendants can join at the first application or later, for what remains of the 15 years.
FLEXIBILITY
Up to 15 years, at your choice
The regime runs for up to 15 years from the year of application, and you may leave it in any tax year.
Your path to citizenship
With an accepted residence permit: the knowledge certificate, the application, then the decision and oath.
- Residence permitAn accepted category, arranged with the tax regime
- Seven years of residenceLawful and permanent, actually lived in Greece
- Knowledge certificatePEGP: Greek at about B1 level, history, geography, culture, institutions
- Application and reviewRegional Directorate of Citizenship; residence and background checks
- Decision and oathCitizenship follows, then the passport
Residence, planned with the tax regime
Naturalisation usually follows seven years of lawful, permanent residence under an accepted permit category; certain other categories require twelve years. The permit is chosen with the tax regime from the outset.
Language and integration
Unless exempt, applicants meet the PEGP citizenship knowledge requirements: Greek at about B1 level, with history, geography, culture and civic institutions. Evidence of daily residence, economic and social integration, and tax and social-security compliance supports the application.
Application, decision and oath
The Regional Directorate of Citizenship assesses the application, including residence and background checks. Citizenship follows the decision and the oath; the passport is applied for afterwards. Residence and tax-regime conditions continue to be met during the review.
Speak with your adviser
Request a combined assessment of Greek tax, immigration and home-country departure.
HOW TO APPLY
Assessment
We review your family, aims and eligibility, and say plainly whether the programme fits.
Written proposal
You receive an itemised quotation, a document list and a timetable in writing.
Engagement and filing
Once engaged, we prepare the file, submit it and follow it through to the decision.
BRANDS
Identity planning and second-citizenship advisory
