Greece: non-dom €100k and benefits for pensioners and workers

Concept

Greece offers three preferential tax regimes for those who transfer their tax residency to the country—under Articles 5A, 5B, and 5C of the Tax Code. The main one is the non-dom regime (resident but not domiciled) with a fixed tax of €100,000 per year on all foreign income.

These are tax regimes, not visas. They are separate from the Golden Visa immigration program (residence permit for investment), although they are often used together.

🍓 The regimes are in effect and stable in 2026. The key condition for non-dom (5A) is an investment of at least €500,000 in the Greek economy within 3 years; this is replaced by an already obtained Golden Visa (residence permit for investment), which already confirms the investment.

Non-dom €100k (Art. 5A)

fixed tax of €100,000 per year on all foreign income, regardless of its amount;
term—up to 15 tax years;
additional payment of €20,000 per year for each family member (without a separate investment);
entry condition: not being a Greek tax resident for 7 of the last 8 years;
investment of at least €500,000 in real estate, business, or securities within 3 years (or an existing Golden Visa);
Greek income is taxed at standard rates and must be declared.

Pensioners: 7% (Art. 5B)

For foreign pensioners transferring their residency to Greece—a fixed rate of 7% on all foreign income (pension, dividends, interest, rent, capital gains) for 15 years. Condition: not being a Greek resident for 5 of the last 6 years and relocation from a country that has an administrative cooperation agreement with Greece.

Workers and self-employed: 50% (Art. 5C)

For those who transfer their work or business to Greece—50% exemption of Greek employment or entrepreneurial income from tax and contributions for up to 7 years. Condition: not being a Greek resident in recent years and taking up a new job in Greece (or transferring activities).

Immigration

Greece is an EU and Schengen member. EU/EEA citizens relocate without a visa; non-EU citizens—through Golden Visa (thresholds €250k–€800k, covered in a separate article) or other permits. For 5A, the investment is often combined with Golden Visa.

Context

Greek non-dom is a fixed amount, like in Italy, but cheaper: €100,000 versus Italy's €300,000 (for new applications from 2026). But Greece requires a €500,000 investment, while Italy does not. Turkey offers 0% on foreign income, but without a fixed amount. The choice depends on the size of income and readiness to invest.

Risks

€500,000 investment for 5A—real capital commitment;
Greek income is taxed normally (progressively, up to 44%);
the fixed amount is paid regardless of income; the regime is beneficial only with substantial foreign income;
controlled foreign companies (CFC), exit tax, and tie-breaker of the country of departure; for 5B—existence of an agreement with the country of departure.

Frequently Asked Questions

How much to pay under non-dom?

€100,000 per year on all foreign income plus €20,000 for each family member; up to 15 years.

Is an investment required?

For 5A—yes, at least €500,000 within 3 years, or an existing residence permit for investment. For 5B and 5C, no investment is required.

What is the difference between 5A, 5B, and 5C?

5A—for high-net-worth individuals (€100k on foreign income); 5B—for pensioners (7%); 5C—for relocating workers (50% on Greek employment income).

Is this the same as Golden Visa?

No. Golden Visa is a residence permit for investment (immigration); non-dom is a tax regime. They can be combined, but they are different things.

FAQ