# Greece: non-dom €100k and benefits for pensioners and workers > Greek non-dom (Art. 5A): €100k/year on foreign income, 15 years, €500k investment; 7% for pensioners (5B); 50% relief for relocating workers (5C). Author: Мария Плотникова — юрист, Family Office (https://wiki.private.law/authors/plotnikova) Last modified: 2026-07-21T17:06:00.000Z Canonical: https://wiki.private.law/en/greece-non-dom Topics: investments, migration Jurisdictions: greece Product tags: tax-regime, flat-tax, non-dom, wealth-planning, residence-permit Semantic tags: tax-regime, flat-tax, non-dom, wealth-planning, residence-permit --- ## Concept > 🔗 **Related** > [Golden Visa](https://wiki.private.law/en/golden-visas) Greece offers three preferential tax regimes for those who move their tax residence to the country — under Articles 5A, 5B, and 5C of the Tax Code. The principal one is the non-dom regime (resident but not domiciled), with a flat tax of €100,000 a year on all foreign-source income. These are tax regimes; they do not grant the right to reside. Immigration is decided separately: EU citizens enjoy freedom of movement, everyone else arranges a Golden Visa or another basis, and the 5A investment is conveniently combined with a residence-by-investment permit. > 🍓 All three regimes are in force and stable in 2026. The key condition for the non-dom (5A) is an investment of at least €500,000 in the Greek economy within three years; it is replaced by an already-held residence-by-investment permit (Golden Visa), which already evidences the investment. ## Non-dom €100k (Art. 5A) - a flat tax of **€100,000 a year on all foreign-source income**, whatever its size; - a term of up to 15 tax years; - an added €20,000 a year for each family member (with no separate investment); - entry condition: you were not a Greek tax resident for 7 of the last 8 years; - an investment of at least €500,000 in real estate, a business, or securities within three years (or a current Golden Visa); - Greek-source income is taxed at the normal rates and declared. ## Pensioners: 7% (Art. 5B) For foreign pensioners who move their residence to Greece, all foreign income — pension, dividends, interest, rent, capital gains — is taxed at 7% for up to 15 years. Conditions: you were not a Greek resident for 5 of the last 6 years, and you arrive from a country with which Greece has an agreement on administrative cooperation in tax matters. The tax is paid in a single instalment by the last working day of July and does not override the application of double-tax treaties. ## Workers and self-employed: 50% (Art. 5C) For those who move their job or business to Greece, half of Greek employment or business income is exempt from tax for seven years; there is no extension. Conditions: you were not a Greek resident for 5 of the last 6 years, you relocate from an EU/EEA country or a state with an administrative-cooperation agreement, you take a new position with a Greek employer or start activity here, and you commit to staying at least two years. Deemed income on housing and a car is not charged in this case. ## Immigration Greece is a member of the EU and Schengen. EU/EEA citizens move without a visa; non-EU applicants go through the Golden Visa (thresholds €250k–€800k, covered in a separate article) or other permits. For 5A, the investment is often combined with a Golden Visa. ## Context > 🔗 **Related** > [Beckham Law](https://wiki.private.law/en/beckham-law) · [Swiss forfait](https://wiki.private.law/en/switzerland-residence-permit) · [UK non-dom reform 2025](https://wiki.private.law/en/uk-non-dom-2025) The Greek non-dom is a flat sum, as in Italy, but cheaper: €100,000 against the €300,000 to which Italy raised its regime for new arrivals from 2026 (those who registered earlier keep the previous €200,000). Greece, however, requires a €500,000 investment, while Italy does not. Comparable in logic are the Spanish Beckham Law, the Swiss forfait, and the UK regime after the 2025 non-dom reform; Turkey taxes foreign income at zero, but without a flat payment. The choice comes down to the size of the income and the willingness to tie up capital. ## Risks > 🔗 **Related** > [CFC](https://wiki.private.law/en/kik) · [exit tax](https://wiki.private.law/en/exit-taxes-overview) · [tax residency tie-breaker](https://wiki.private.law/en/tax-residency-tiebreaker) · [treaty suspension](https://wiki.private.law/en/russia-tax-treaties-suspension) - the €500,000 investment for 5A is a real tying-up of capital; - Greek-source income is taxed normally (progressively, up to 44%); - the flat sum is paid regardless of income; the regime pays off only with a large foreign income; - leaving your former jurisdiction triggers CFC rules, exit tax, and the tax-residency tie-breaker; for 5B, a treaty in force with the country of departure is critical — for Russian nationals, some of these mechanisms are affected by the suspension of double-tax treaties. ## How and when to file The application for 5A and 5B is filed with the tax authority (AADE) by 31 March of the relevant tax year; a decision on 5A is normally issued within 60 days. For 5C, the deadline depends on the start date of employment: if it begins before 2 July, the application is filed by the end of that year, and if later, by the end of the following one. The exit logic is strict: if in any year the flat tax (€100,000 or 7%) is not paid in full, the benefit is cancelled, and from that year all worldwide income is taxed on general terms. Under 5A, foreign income need not be declared, and tax paid abroad is not credited in Greece; under 5B and 5C, both Greek and foreign income are declared. > ⚙️ €100,000 a year is justified when foreign income runs into hundreds of thousands of euros — on large dividends, business profit, capital gains. With moderate income the flat sum eats up the benefit, and the ordinary progressive scale works out cheaper. ## Evolution and place among European regimes > 🔗 **Related** > [IFICI](https://wiki.private.law/en/portugal-ifici) Greece launched these regimes in 2019–2020, recovering from the debt crisis and competing for mobile capital with Italy, Portugal, and Cyprus. The aim was to attract wealthy residents, foreign pensioners, and returning professionals — each group got its own article: 5A, 5B, and 5C. Since then the neighbours have tightened their rules: Portugal closed the classic NHR and replaced it with the narrow IFICI regime, the UK abolished non-dom status from 2025, and Italy raised its flat tax to €300,000. Against this backdrop, the Greek package with a €100,000 entry payment and a 15-year horizon looks like one of the most stable offers in the EU. ## Frequently asked questions > 🔗 **Related** > [Golden Visa](https://wiki.private.law/en/golden-visas) · [UK non-dom reform 2025](https://wiki.private.law/en/uk-non-dom-2025) · [Beckham Law (Spain)](https://wiki.private.law/en/beckham-law) · [Switzerland: lump-sum tax](https://wiki.private.law/en/switzerland-residence-permit) · [Portugal: IFICI](https://wiki.private.law/en/portugal-ifici) · [Exit tax](https://wiki.private.law/en/exit-taxes-overview) ### How much to pay under non-dom? €100,000 a 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 three years, or a current residence-by-investment permit. For 5B and 5C no investment is required. ### What is the difference between 5A, 5B, and 5C? 5A is for the wealthy (€100k on foreign income); 5B is for pensioners (7%); 5C is for relocating workers (50% on Greek employment income). ### Is this the same as Golden Visa? No. The Golden Visa is a residence-by-investment permit (immigration); non-dom is a tax regime. They can be combined, but they are different things. > 💡 In short: 5A suits large capital — a flat €100,000 on all foreign income; 5B is designed for foreign pensioners at a 7% rate; 5C is for relocating professionals, half of whose Greek income is exempt from tax. The common condition for all three is a genuine transfer of tax residence to Greece and keeping it. --- ## Sources - [AADE — Independent Authority for Public Revenue (EN)](https://www.aade.gr/en) - [AADE — income tax (EN)](https://www.aade.gr/en/income-tax) - [Ministry of Migration and Asylum (Greece, EN)](https://migration.gov.gr/en/) --- ## FAQ ### How much to pay under non-dom? €100,000 a 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 three years, or a current residence-by-investment permit. For 5B and 5C no investment is required. ### What is the difference between 5A, 5B, and 5C? 5A is for the wealthy (€100k on foreign income); 5B is for pensioners (7%); 5C is for relocating workers (50% on Greek employment income). ### Is this the same as Golden Visa? No. The Golden Visa is a residence-by-investment permit (immigration); non-dom is a tax regime. They can be combined, but they are different things. --- ## Factual claims - Greece offers three preferential tax regimes for those who move their tax residence to the country — under Articles 5A, 5B, and 5C of the Tax Code. - For foreign pensioners who move their residence to Greece, all foreign income — pension, dividends, interest, rent, capital gains — is taxed at 7% for up to 15 years. - The Greek non-dom is a flat sum, as in Italy, but cheaper: €100,000 against the €300,000 to which Italy raised its regime for new arrivals from 2026 (those who registered earlier keep the previous €200,000). - The application for 5A and 5B is filed with the tax authority (AADE) by 31 March of the relevant tax year; a decision on 5A is normally issued within 60 days. - The exit logic is strict: if in any year the flat tax (€100,000 or 7%) is not paid in full, the benefit is cancelled, and from that year all worldwide income is taxed on general terms. - Greece launched these regimes in 2019–2020, recovering from the debt crisis and competing for mobile capital with Italy, Portugal, and Cyprus. - Since then the neighbours have tightened their rules: Portugal closed the classic NHR and replaced it with the narrow IFICI regime, the UK abolished non-dom status from 2025, and Italy raised its flat tax to €300,000.