If you’re a high-net-worth individual considering a move to Greece, the Non-Dom Tax Regime offers a unique opportunity:
✅ Flat €100,000 tax per year on all foreign-sourced income
✅ No obligation to report worldwide income
✅ Add family members for just €20,000 extra per person
✅ 15-year benefit period
✅ Attractive pathway to Greek residency and tax optimization
This article explains how Greece’s non-dom tax regime works, who qualifies, how to apply, and how Borderless Lawyers helps you benefit from this program.
📜 What Is the Greece Non-Dom Tax Regime?
Introduced by Law 4646/2019, the non-dom tax regime (for “foreign tax residents with significant wealth”) allows:
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Individuals who become Greek tax residents
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To pay a flat tax of €100,000/year on all foreign-sourced income
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Instead of paying normal progressive tax rates
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With no obligation to declare foreign assets or bank accounts
🧑💼 Ideal for: wealthy retirees, investors, entrepreneurs, business owners, and expats with high foreign income.
🧑⚖️ Who Is Eligible?
To apply for the Greece non-dom tax regime, you must:
✅ Be a non-Greek tax resident for 7 of the last 8 years
✅ Transfer your tax residency to Greece
✅ Invest at least €500,000 in Greece (property, stocks, business, etc.) within 3 years
✅ File a formal application with the Greek tax authority (AADE)
✅ Apply no later than March 31 of the relevant tax year
💡 Golden Visa holders often use their €250,000+ investment toward the €500,000 requirement.
💶 What Is Taxed Under the Non-Dom Regime?
| Income Type | Tax Treatment |
|---|---|
| Foreign income (salary, rent, dividends, capital gains) | ✅ Flat €100K per year |
| Greek income | ❌ Not included — taxed under standard rates |
| Foreign income of added family members | ✅ Flat €20K/year per person |
| Foreign assets | ❌ No obligation to report |
| Greek wealth tax (ENFIA, etc.) | ✅ Must still be paid if applicable |
✅ You still need to file a Greek tax return — but it’s simplified under this regime.
🧾 Example: How It Works
John, a UK national, moves to Greece and applies for non-dom status.
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Foreign income: €950,000
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Greek income: €0
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Investment in Greece: €600,000 real estate
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Family: 1 spouse (also applying)
🧮 His total tax bill =
€100,000 (John) + €20,000 (Spouse) = €120,000 flat tax
→ No obligation to report income sources abroad
Without this regime, John might owe €400,000+ under progressive taxation.
📋 What Counts as a “Qualifying Investment”?
You must invest €500,000+ in Greece within 3 years of entering the regime.
Qualifying investments include:
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Real estate purchases
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Participation in Greek companies
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Purchase of Greek stocks or bonds
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Establishing a business
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Certain approved capital placements
We assist with identifying eligible investments and documenting them for the tax authority.
📆 Application Timeline & Process
To benefit for a given year (e.g., this tax year), you must apply by March 31.
📝 Step-by-Step:
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Obtain an AFM (Greek tax number)
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Transfer your tax residency to Greece (Form M1/M7)
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Prepare investment documentation
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File non-dom application with AADE
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Wait for approval (usually 1–2 months)
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Upon approval, pay €100K by end of July
We handle the entire process remotely or with POA — including translations, filings, and legal representation.
🧑💼 Family Members: Add Them Too
You can extend the non-dom regime to your family:
| Family Member | Flat Tax |
|---|---|
| Spouse | €20,000/year |
| Dependent children | €20,000/year each |
They get the same exemption from declaring or being taxed on foreign income.
🔄 Renewal & Duration
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The benefit lasts for up to 15 years
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Annual tax must be paid in full and on time
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No minimum physical presence required
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You can opt out at any time, but cannot rejoin
⚠️ If the €100K is not paid, the regime is automatically revoked.
⚠️ What About Greek Income?
Any income earned within Greece (e.g., rent, salary, business profit) is taxed normally under Greek progressive rates.
You’ll need to declare and pay tax on Greek-sourced income separately.
We handle both your non-dom compliance and any local filings.
💼 Why Choose Borderless Lawyers?
We provide full support for high-net-worth individuals applying for the non-dom regime:
✅ Tax residency transfer
✅ AFM registration and Taxisnet setup
✅ Legal investment guidance
✅ Application drafting and submission
✅ Flat tax payment and renewal support
✅ Family inclusion and tax planning
✅ Property or business investment setup
We handle the legal side — so you enjoy 15 years of peace of mind.
❓ FAQ – Greece Non-Dom Tax Regime
Q: Can I apply if I already live in Greece?
A: Only if you haven’t been tax resident in 7 of the last 8 years.
Q: Can I work or run a business in Greece under this regime?
A: Yes — but Greek-sourced income is taxed normally.
Q: What if I don’t invest the €500,000?
A: You must make the investment within 3 years, or risk losing the regime.
🇬🇷 Want a Flat Tax Life in Greece?
The Greek non-dom regime offers one of Europe’s most attractive tax deals for wealthy foreigners.
👉 Book a consultation with Borderless Lawyers to review your eligibility, plan your investment, and apply with confidence.