Tonia
Accountant · Athens, Greece
- 220 cases handled
- Speaks: English, Greek
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5.00(10 reviews)
Non-Dom Tax Regime (Article 5A) in Greece
Tax lawyers who explain Greece's non-dom regime (Article 5A, in Greek εναλλακτική φορολόγηση) to people moving their tax residence to Greece, check the investment and residence conditions and file the application with the tax authority.
About Non-Dom Tax Regime (Article 5A) in Greece
The Greek non-dom tax regime — Article 5A of the Income Tax Code, known in Greek as εναλλακτική φορολόγηση (alternative taxation) — lets a person who moves their tax residence to Greece and makes a qualifying investment in the country pay one fixed yearly amount of tax on all income from abroad, instead of declaring that income line by line. People search for it as non-dom status, the Greek flat tax or lump-sum regime, or simply the special tax regime for foreigners in Greece. Some older lists and lawyer pages call this service “5A Non-Dom Tax Registration Service”. It is one of three such regimes in Greece: Article 5B is for foreign pensioners and Article 5C is tax relief for people who move to Greece to work.
Who it is for
Individuals with substantial income outside Greece — dividends, interest, rents, business profits, gains — who want to live in Greece and keep their tax position simple and predictable. A typical applicant has not been a Greek tax resident for most of the preceding years and is ready to invest in Greek property, a Greek business or Greek securities, or already holds a Golden Visa, which under the rules stands as evidence of the investment.
How the application works in Greece
- A Greek tax number (AFM) and access to the myAADE portal come first.
- The application goes to the Independent Authority for Public Revenue (AADE) within the window the law sets in the year of the move; the file is handled by the tax office for residents abroad and alternative taxation (ΔΟΥ Κατοίκων Εξωτερικού).
- Proof of the previous tax residence, of the investment or of the plan to make it, and of the move itself is attached; the authority then issues a decision.
- Family members can be included for an additional fixed amount per person.
Points to watch
The regime covers foreign income only — Greek-source income is taxed under the ordinary rules and still goes into the yearly Greek tax return. The fixed amount is due whether the foreign income is large or small, so the regime pays off only above a certain level of income. A tax regime is not a residence permit: a non-EU citizen needs a separate right to live in Greece. The yearly payment has a strict deadline and a late payment can end the regime. The conditions — the investment, the years, the deadlines — have been changed more than once since the regime was introduced; a lawyer confirms the current ones before an application is made.
What the lawyer does
Checks eligibility against the current text of Article 5A and the double-tax treaty with the home country, looks at the exit rules of the country being left, collects and legalises the documents, files through myAADE, follows the decision and sets up the yearly compliance. Later questions — leaving the regime, or ending Greek tax residency altogether — are part of the same service. More in tax services.
Questions and answers
Do I have to live in Greece?
Yes — the regime is for people who become Greek tax residents. What makes someone a tax resident is a separate question a lawyer answers for the individual situation.
Does the regime give me a residence permit?
No. It is a tax status only. EU citizens register their stay; others need a visa or permit such as the Golden Visa.
How long does it last?
For a fixed number of years set by the law, with the option to leave earlier. Missing the yearly payment can end it sooner.
Can my spouse and children join?
Yes, each for an extra fixed amount; a lawyer checks whether that is worthwhile for the family's income.
Is the income still taxed in my home country?
Possibly. The treaty between Greece and that country decides; the home-country side needs its own advice.
Greece Tax Regimes for New Residents: 7%, 50% and Non-Dom
Open the full tool →See what you would pay in Greece under the 7% regime for pensioners, the 50% relief for people moving for work or the €100,000 non-dom tax — against the ordinary tax.
How it works
Using the calculator
- Choose the regime: pensioner (7%), moving for work (50%) or non-dom (€100,000).
- Say how many of the last 8 years you were tax resident in Greece — each regime is only for people who come from abroad.
- Enter the yearly figures it asks for: the foreign pension; or the salary in Greece, your age and children; or your income from abroad.
The result shows the ordinary tax, the tax under the regime and the difference a year.
The 7% regime for foreign pensioners
Under article 5B of the Income Tax Code, a person who receives a pension from abroad and moves their tax residence to Greece pays 7% on all income from abroad for up to 15 years, instead of the scale of 9–44%. You must not have been tax resident in Greece in 5 of the 6 previous years, and you must come from a country that has a tax-cooperation agreement with Greece. Income from Greece is taxed normally.
The 50% relief for people moving for work
Article 5C exempts half of the salary (or of the business income of the self-employed) earned in Greece for 7 years. It is for people who were not tax resident in Greece in 5 of the last 6 years, who come from the EU/EEA or a cooperating country, work for a Greek employer or a Greek branch, and stay at least 2 years.
The non-dom regime
Article 5A lets a wealthy new resident pay a flat €100,000 a year (plus €20,000 for each family member included) instead of the tax on all foreign income, for up to 15 years. You must not have been tax resident in Greece in 7 of the last 8 years and must invest at least €500,000 in Greece within 3 years — unless you already hold a golden visa.
The ordinary side uses the 2026 scale with its lower rates for parents and for people up to 30. Deadlines, the documents and how a treaty with your country treats your income decide the details — a Greek lawyer or tax adviser checks them before you apply.
1Your details
Every source — salary, business, rent, pensions
€20,000 each
2Your result
| Ordinary tax on the foreign income (scale)Indication — see the notes | €650,300 |
| Non-dom lump sum (art. 5A)€100,000 a year, whatever the income, for 15 years | €100,000 |
| The regime saves you a year | €550,300 |
- An indication: the scale is applied to the whole foreign income; dividends (5%), interest (15%) and rent have their own rates, so for investment income the ordinary tax is lower.
- At the scale, the lump sum pays off from about €249,000 of foreign income a year.
- You must invest €500,000 in Greece (property, businesses, securities, shares of Greek companies) within 3 years.
- Foreign movable property you inherit or receive as a gift, or pass on, is free of Greek inheritance and gift tax.
- Income from Greece pays the ordinary tax. Apply by 30 September of the year you move (if by 2 July) or of the next year.
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Income Tax Code art. 5A, 5B, 5C (taxheaven), Income Tax Code art. 15 — the 2026 scale (Law 5246/2025), Income Tax Code art. 16 — the tax reduction, e-EFKA circular 4/2026 — the 2026 cap.
Ask a lawyer about your case2 lawyers who provide Non-Dom Tax Regime (Article 5A) in Greece
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
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Giannis
Accountant · Symi, Greece
- 11 cases handled
- 3+ years in practice
- Speaks: English, Greek
- Accounting and Finance, Hellenic Mediterranean University
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