Non-Dom Tax Regime

Greece’s non-domiciled (“non-dom”) tax regime offers an alternative flat-tax framework for high-net-worth individuals who transfer their tax residence to Greece. Qualifying individuals pay a fixed annual tax on foreign-sourced income, regardless of amount, in place of ordinary progressive taxation, for a period of up to fifteen years.

Main Benefits

Flat Tax: Pay a single €100,000 yearly fee for foreign-source income.

Family Inclusion: Add family members for an extra €20,000 per person per year.

No Declaration: You do not need to declare foreign income on your Greek tax return.

Tax Exemptions: Foreign inheritance and donation taxes do not apply to assets outside Greece.

Duration: The status lasts for a maximum of 15 years.

We advise clients on eligibility and the practicalities of transferring their tax residence to Greece.