Greece’s non-dom regime (Article 5A of the Income Tax Code, Law 4172/2013) lets a new resident pay a flat €100,000 a year on all foreign-source income, whatever the amount, for up to 15 years. To qualify you must not have been Greek tax resident in 7 of the previous 8 years, and you must invest at least €500,000 in Greece within three years. Family members can be added for €20,000 each a year. Greece also has two cheaper regimes for different profiles: a 7% flat tax for foreign pensioners (Article 5B) and a 50% income exemption for people who move to work (Article 5C).
Last checked: October 2026
In short:
- Article 5A: €100,000 a year on worldwide foreign income, plus €20,000 per included relative, for up to 15 years, in exchange for a €500,000 investment in Greek property, businesses or securities within three years.
- Applications go to the Greek tax authority (AADE) by 30 September, with documents by 31 October; since AADE decision A.1147/2026 (July 2026) you can apply via myAADE, by post or in person.
- Article 5B (pensioners: 7% on foreign income) and Article 5C (workers: 50% exemption on Greek employment or business income for 7 years) need only 5 of 6 years of prior non-residence and no investment.
How the Article 5A regime works
Under Article 5A, you pay a fixed lump sum of €100,000 for each tax year on income from outside Greece. The amount does not change with your income. The consolidated text of Article 5A on Taxheaven sets it as a fixed annual amount, whatever your actual foreign income.
Greek-source income is outside the lump sum and is taxed under the ordinary rules. PwC lists the 2026 scale for employment and business income as starting at 9% on the first €10,000 and reaching 44% above €60,000. If you earn salary or consulting fees from Greek clients, that income is taxed normally.
PwC notes one trade-off: foreign taxes paid on income covered by the lump sum cannot be credited against the Greek liability. If a foreign country already taxes your income heavily, the €100,000 is an extra cost on top.
Article 5A at a glance
| Feature | Detail |
|---|---|
| Annual tax, main taxpayer | €100,000 on all foreign-source income |
| Annual tax, each included relative | €20,000 |
| Duration | Up to 15 consecutive tax years; not extendable |
| Prior non-residence | Not Greek tax resident for 7 of the 8 years before the move |
| Investment | At least €500,000 in Greece, completed within 3 years |
| Foreign tax credits | Not available on income covered by the lump sum |
| Inheritance and gift tax | Exemption on foreign assets, with limits (below) |
| Greek-source income | Taxed at normal rates |
The €500,000 investment
The investment must be at least €500,000 in Greek real estate, businesses, or transferable securities or shares in Greek entities, according to PwC and the Article 5A text. PwC says it can be made by you, by your relatives, or through a legal entity you hold a majority in. Machas & Partners notes in Chambers Private Wealth 2026 that it can be split across up to three investments in different categories.
You have three years from the application to complete the investment. If it is not completed in time, the regime is cancelled and the Article 5A text provides for retroactive taxation of the earlier years. The regime also ends if you miss a lump-sum payment.
This investment is not the same as the Greek golden visa, and the thresholds and rules differ. For the residence permit side, see Golden visa countries (2026): which are open, closed and the cost.
Family members
You can extend the regime to relatives. Each pays €20,000 a year, according to PwC and Article 206 of Law 5222/2025, which amended Article 5A. Their foreign income is then covered on the same basis.
Inheritance and gift tax
Once the lump sum is paid, the Article 5A text exempts you from Greek inheritance and gift tax on movable assets held abroad. PwC says this extends to included family members. The consolidated text on Taxheaven notes that foreign assets passing to third parties remain subject to Greek inheritance tax, so check the wording against your estate plan.
How to apply: deadlines and process
AADE decision A.1147/2026, signed by AADE head Georgios Pitsilis in July 2026, simplified the procedure. The timetable, as reported by Naftemporiki and Taxrevenue.gr and summarised by PwC:
| Step | Deadline |
|---|---|
| Become Greek tax resident by 2 July | You can apply for that year or the next year |
| Become Greek tax resident after 2 July | You can apply only for the next year |
| Submit the application | By 30 September |
| Submit supporting documents | By 31 October of the tax year concerned |
| AADE issues the lump-sum assessment | By the last working day of November |
| Pay the lump sum | By the last working day of December |
How to submit, under decision A.1147/2026:
- Online through myAADE, in the “My requests” section.
- By post (registered mail or courier) to the competent AADE office.
- In person, by booking an appointment through myAADE.
The application needs proof of the investment, or of the transfer of funds for it. Since Law 5222/2025, you can also extend the regime to relatives at a later date, not only when you first enrol, for the remaining years of the 15.
Articles 5B and 5C: the cheaper alternatives
| Article 5A (investors) | Article 5B (pensioners) | Article 5C (workers) | |
|---|---|---|---|
| Who it is for | Anyone with foreign income who invests | People with foreign pension income | Employees and self-employed people moving to work in Greece |
| Tax benefit | €100,000 flat on all foreign income | 7% flat on foreign-source income | 50% exemption on Greek employment or business income |
| Prior non-residence | 7 of the last 8 years | 5 of the last 6 years | 5 of the last 6 years |
| Investment | €500,000 | None | None |
| Duration | Up to 15 years | Up to 15 years | Up to 7 tax years |
| Where you must come from | Any country | A country with a tax cooperation agreement with Greece | An EU/EEA country or one with a tax cooperation agreement |
| Other conditions | Pay lump sum yearly | Apply by 31 October (31 March before AADE decision A.1192/2026); pay by last working day of December | Work for a Greek entity; stay at least 2 years |
Article 5B suits retirees with foreign pensions and investment income. PwC describes a flat 7% on foreign-source income, with Greek tax liability fully discharged, for up to 15 years. AADE decision A.1192/2026 (September 2026) moved the application deadline from 31 March to 31 October, with the tax paid in one instalment by the last working day of December.
Article 5C suits people who will actually earn income in Greece. PwC says it gives a 50% exemption from income tax on Greek employment or business income for up to 7 tax years, for people relocating from an EU/EEA country or a country with a tax cooperation agreement, and who commit to staying at least two years. It does not cover foreign income from a non-Greek employer.
Who Article 5A suits
It can suit:
- Wealthy individuals with large foreign income, for example dividends from a holding company, investment returns or foreign business profits. With Greece’s top scale at 44% above €60,000, ordinary tax on foreign income would exceed €100,000 well before €300,000 of income.
- Families who can add relatives at €20,000 each and who value the foreign inheritance and gift tax exemption.
- People who planned to buy Greek property or invest in Greek businesses anyway, so the €500,000 is not a pure cost.
It is less likely to suit:
- Remote workers and founders on moderate income. At €100,000 a year, plus the €500,000 investment, the maths rarely works below a high six-figure foreign income. Article 5C or a different country may be better. See Low-tax residency for high earners (2026): 14 regimes compared.
- People whose foreign income is already taxed at source, because foreign tax credits are not allowed under 5A.
- Anyone who cannot commit to completing the investment within three years.
As with any move, check whether your current country still treats you as resident, and whether leaving triggers an exit tax. See Tax residency explained: why the 183-day rule is a myth for most countries and Exit tax explained: which countries charge it when you leave.
Related guides: Low-tax residency for high earners (2026): 14 regimes compared · Italy flat tax for new residents (2026): lump-sum regime, cost, who it suits · Switzerland lump-sum taxation (2026): forfait fiscal, minimums and cantons · Golden visa countries (2026): which are open, closed and the cost · Tax residency explained: why the 183-day rule is a myth for most countries · Greece proposes 10% tax on crypto gains, vote due in November
Quick answers
Q: How much is the Greek non-dom tax?
Under Article 5A, you pay a fixed €100,000 a year on all foreign-source income, regardless of the amount, for up to 15 years. Each relative you include pays €20,000 a year. Income from Greek sources is taxed separately at normal rates, and foreign tax already paid cannot be credited against the lump sum.
Q: What investment does the Greek non-dom regime require?
At least €500,000 in Greek real estate, businesses, or securities or shares in Greek entities, completed within three years of applying. You, your relatives or a company you control can make it. If the investment is not completed in time, the regime is cancelled and earlier years can be taxed retroactively.
Q: When is the deadline to apply for the Greek non-dom regime?
Apply to AADE by 30 September, and file supporting documents by 31 October of the tax year concerned. If you became Greek tax resident by 2 July, you can apply for that year or the next. Since July 2026 you can apply through myAADE, by post or in person.
Sources
- Taxheaven: Article 5A, Law 4172/2013 (consolidated text, in Greek)
- Taxheaven: Article 206, Law 5222/2025 (in Greek)
- PwC Worldwide Tax Summaries: Greece, other tax credits and incentives
- PwC Worldwide Tax Summaries: Greece, taxes on personal income
- Naftemporiki: AADE simplifies alternative taxation for new tax residents who invest in Greece (in Greek)
- Taxrevenue.gr: alternative taxation for foreign residents, decision A.1147/2026 (in Greek)
- e-forologia: Article 5B application deadline moved to 31 October, decision A.1192/2026 (in Greek, 25 September 2026)
- To Vima: Greece extends deadline for foreign pensioner tax regime (September 2026)
- Chambers Private Wealth 2026: Greece, Machas & Partners
This is general information from the Nomad Forums team, not legal, tax or financial advice. Rules change; check the official source or a qualified adviser before acting.
Over to you: Have you applied for Greece’s 5A, 5B or 5C regime, and how long did AADE take to approve it? If you made the €500,000 investment, what did you choose, and would you do it again?