Non Dom Tax Regime

New privileged conditions for the transfer of tax residence (natural person) in Greece and abroad

According to Law 4616/2019 of the Greek state, the natural persons, who will be subjected to the alternative way taxation of their foreign source of income, will must pay a flat rate annual tax,, amounting to 100,000 euro, regardless of the height of their incomes abroad. Duration 15 years. 

In case of extension f application of this alternative method of taxation to a relative, should pay a flat rate annual tax of 20,000 euro.

Basic conditions for the inclusion of taxpayers in the program:

  1. The natural person in question was not a tax resident of Greece in the previous 7 of t he 8 years before the transfer of his tax residence in Greece
  2. demonstrates that invests himself, or a relative, or through a legal person in which holds the majority of shares, in properties or businesses or securities or shares on legal persons based in Greece. The amount of these investments cannot be less than 500,000 euro and should have been completed within 3 years.


*it is not required to meet the condition (b), if it is a natural person who has obtained and maintain a residence permit for investment activity in Greece.

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