New guidance from Greece’s tax authority, known by its Greek acronym AADE, simplifies the application process for the country’s so-called non-dom regime. The program allows qualifying individuals who relocate their tax residence to Greece and make a substantial investment in the country to pay a fixed annual tax on their foreign-source income rather than being taxed under the standard Greek system.
Under the revised procedure, applicants can submit their requests electronically through the tax authority’s myAADE online platform, by mail or in person at the relevant tax office by appointment.
The regime, established under Article 5A of Greece’s Income Tax Code, is designed primarily for individuals with significant income and assets outside Greece. Potential applicants include entrepreneurs, investors, company shareholders and others with substantial overseas investment income who are considering becoming Greek tax residents.
To qualify, an individual generally must not have been a Greek tax resident for seven of the eight years preceding the transfer of tax residence. The applicant must also invest at least €500,000, equivalent to about $580,000 at recent exchange rates, in Greece.
Qualifying investments can include real estate, Greek businesses, securities, shares or stakes in companies and other legal entities based in the country.
That means, for example, that an entrepreneur who has lived and paid taxes abroad for years could move his or her tax residence to Greece, invest €500,000 in a Greek company and apply for the preferential tax regime, provided the remaining eligibility requirements are met.
A foreign investor buying Greek real estate worth at least €500,000 could similarly seek to qualify while transferring tax residence to Greece.
The investment doesn’t necessarily have to be made directly by the applicant. Subject to the applicable conditions, it can also be undertaken by a relative or through a company in which the applicant owns a majority stake.
The investment must be completed within three years of the application date. Applicants, however, must provide evidence at the time of filing that at least €500,000 has been transferred for the purpose of making the investment.
The centerpiece of the regime is a €100,000 annual flat tax on qualifying foreign-source income.
Once that amount is paid, the individual’s Greek tax liability on overseas income covered by the regime is considered fully settled, regardless of how much qualifying income was generated abroad.
For a wealthy investor receiving substantial dividends, interest or other income outside Greece, the arrangement can produce a very different tax outcome from ordinary residence-based taxation. Instead of reporting that foreign income under Greece’s standard tax rates, an eligible new resident pays the fixed €100,000 annual amount.
The regime can also be extended to close family members, including a spouse, parents and children. An additional €20,000 in annual tax is charged for each relative brought under the arrangement.
A taxpayer who includes a spouse, for example, would pay €120,000 a year. A family arrangement covering the principal taxpayer, a spouse and one child would result in an annual payment of €140,000.
Timing can be important.
Individuals who transfer their tax residence to Greece on or before July 2 of a given year can choose whether to enter the special regime for that same tax year or for the following year.
Someone becoming a Greek tax resident in June 2026, for example, could potentially apply to enter the regime for either 2026 or 2027. A person transferring tax residence after July 2, 2026, would generally be able to seek admission beginning in 2027.
Applications must be submitted by Sept. 30 of the year of arrival when the taxpayer wants the regime to apply immediately. When the taxpayer seeks to enter the regime from the following year, the filing deadline is Sept. 30 of that next tax year.
Supporting documents can be added to the application file through Oct. 31 of the year for which the regime is being requested.
The tax authority is required to issue the assessment for the annual flat tax by the final business day of November, with payment due by the final business day of December each year.
The procedural changes won’t apply only to new applicants. They also cover applications that are already pending, as well as certain flat-tax assessments for the 2026 tax year where the required payment hadn’t yet been made when the new rules took effect.
