Greece Non-Dom Tax Rules: A Practical Guide to the €100K Regime
The Greece lump-sum tax regime offers qualifying individuals who transfer their tax residence to Greece a special way to handle taxation on foreign-source income. Under the country's Article 5A framework, an eligible taxpayer can pay a fixed €100,000 annual tax on covered income arising outside Greece.
Often called the Greece Non-Dom regime, this tax incentive is primarily aimed at high-net-worth individuals, international investors and business owners with substantial overseas income.
The regime can offer valuable tax predictability, but it should not be confused with an immigration residence program. Article 5A deals with taxation, while residence permits such as the Greece Golden Visa operate under separate immigration rules.
Understanding Greece's €100K Non-Dom Tax Regime
Article 5A of Greece's Income Tax Code provides an alternative taxation system for certain individuals who become Greek tax residents.
Under the standard rules, a Greek tax resident may generally be taxed in Greece on worldwide taxable income, subject to applicable tax treaties and other provisions.
The Article 5A framework changes how qualifying foreign-source income is treated.
Once approved, the taxpayer pays:
€100,000 each tax year
This annual lump sum applies to eligible foreign-source income covered by the regime, regardless of whether that income is relatively moderate or runs into several million euros.
The Independent Authority for Public Revenue (AADE) provides official guidance on Article 5A and the tax incentives available to qualifying individuals transferring their tax residence to Greece.
Investment Requirement
The applicant is generally required to make a qualifying investment in Greece with a minimum value of:
€500,000
Depending on the structure, qualifying investments may include:
Greek real estate;
participation in Greek companies;
shares or securities;
interests in eligible legal entities; or
other qualifying investments permitted under the Article 5A framework.
The planned investment should be reviewed carefully before funds are committed because not every investment structure will necessarily satisfy the relevant tax rules.
Can Family Members Participate?
The Non-Dom regime can also accommodate certain qualifying relatives.
Eligible family members may be brought within the Article 5A framework for an additional:
€20,000 per person per year
Depending on the applicable rules, qualifying relatives can include:
a spouse;
direct descendants; and
direct ascendants.
This can make Article 5A relevant for high-net-worth families considering a coordinated move to Greece.
However, family tax treatment and immigration residence rights are separate matters and should be assessed independently.
Greece Non-Dom Regime vs Greece Golden Visa
The Greece Non-Dom tax regime and the Greece Golden Visa are frequently discussed together, but they serve different purposes.
Greece Non-Dom
Article 5A is primarily concerned with:
tax residence;
foreign-source income;
annual lump-sum taxation; and
international tax planning.
Greece Golden Visa
The Golden Visa primarily concerns:
immigration residence;
qualifying investments;
residence permits;
family residence rights; and
access to the wider Schengen framework subject to applicable rules.
Investors researching the Greece Golden Visa program should therefore assess the immigration requirements separately from Article 5A.
A person may hold a residence permit without automatically becoming a Greek tax resident.
Similarly, entering the Non-Dom tax regime does not by itself establish every immigration right needed to live in Greece.
Can Property Investors Benefit From Both Frameworks?
Potentially, depending on the investment and the individual's circumstances.
An international investor may decide to acquire Greek property as part of a residence strategy while also considering whether transferring tax residence to Greece makes financial sense.
However, three separate questions need to be addressed:
Does the investment qualify under the relevant immigration rules?
Does it satisfy any investment requirement relevant to Article 5A?
What taxes will apply to the property itself?
These questions should not be combined into a single eligibility test.
Investors assessing real estate opportunities can review available Greece Golden Visa properties while separately analysing the tax implications of becoming a Greek resident.
Final Thoughts
Greece's Article 5A Non-Dom regime provides a specialised tax option for financially established individuals who want to transfer their tax residence to Greece while continuing to receive substantial income from abroad.
The core structure is clear: the principal taxpayer can pay a fixed €100,000 annually on qualifying foreign-source income, eligible relatives may participate for €20,000 each per year, and the framework can continue for up to 15 tax years.
The real decision, however, depends on much more than the headline tax figure. Previous residence, income sources, Greek investments, family circumstances and international tax obligations all need to be considered together.
For individuals comparing Greece with other international residence and citizenship strategies, Level Immigration provides guidance on residency and citizenship programs across multiple jurisdictions.