Greece’s Non‑Dom Tax Regime for High‑Net‑Worth Individuals
Looking to optimize your global tax strategy? Greece offers one of Europe’s most attractive non‑dom tax regimes for high‑net‑worth individuals (HNWIs) seeking to transfer their tax residence. Under Article 5A of Law 4172/2013, eligible individuals can relocate to Greece and pay a fixed annual tax of €100,000 on all foreign‑source income, regardless of the amount earned.
Key Benefits of Greece’s Alternative Taxation Regime
- €100,000 flat tax on worldwide foreign‑source income, with an additional
- €20,000 per family member.
- Full exemption from Greek tax on foreign‑source income, inheritance, and donations.
- 15‑year guaranteed regime, offering long‑term stability for global investors.
- Access to Greece’s lifestyle advantages, EU membership benefits, and strategic location.
Who Qualifies?
To enter Greece’s HNWI tax program, applicants must:
- Have not been a Greek tax resident for 7 of the previous 8 years.
- Invest at least €500,000 in Greece within three years (real estate, companies, securities, etc.).
This makes the program ideal for entrepreneurs, investors, and internationally mobile individuals seeking asset protection, tax efficiency, and a high‑quality Mediterranean lifestyle.
Fast & Efficient Application Process
Applicants submit their request by March 31 of each tax year, with flexibility to complete supporting documentation within the legally prescribed timeframe. Once approved, the individual is considered a Greek tax resident for the entire 15‑year duration.
At Mouzakis & Partners, we specialize in guiding HNWIs through Greece’s non‑dom regime with a full suite of services, including:
- Tax planning and optimization
- Investment opportunity assessment
- Acquisition due diligence
- Full application preparation & submission
- Ongoing accounting and tax compliance support.
