Greek Non-Dom Program – Complete Guide

Introduction

The Greek Non Dom Program is one of Europe’s most attractive tax residency schemes, designed for high-net-worth individuals and global investors who wish to establish a base in the European Union. Introduced in 2019, the program allows foreign nationals to transfer their tax residence to Greece while enjoying a fixed annual tax regime on worldwide income.

Compared to other European non-domicile schemes, the Greece non-dom program combines financial benefits with the lifestyle advantages of living in a Mediterranean country. By opting in, participants secure predictable taxation, exemption from inheritance and gift tax on assets abroad, and a stable framework for wealth planning.

At Divine Estate, we assist clients in securing luxury properties that qualify for Greek non-dom residence, combining real estate investment with the financial efficiency of the non-dom regime.

What is the Greek Non Dom Program?

The Greek Non Dom Program (non-domiciled taxpayer regime) is designed to attract international investors by offering a flat annual tax on foreign income. Instead of paying progressive Greek income tax on global earnings, participants pay a fixed lump sum, regardless of income size.

Key features of the Greece non-dom program:

• Flat annual tax of €100,000 on foreign-sourced income.

• Additional family members can join for €20,000 each per year.

• Valid for up to 15 years, provided conditions are met.

• Exemption from inheritance and gift tax on assets located abroad.

• No obligation to declare global assets in Greece.

This structure makes non-dom taxation in Greece particularly appealing to investors with significant international holdings, businesses, or trusts.

Benefits of the Greek Non Dom Program

The Greek non-dom program provides a blend of financial, lifestyle, and generational advantages.

1. Predictable Taxation

• Fixed €100,000 annual payment covers all foreign income.

• Ensures simplicity and stability in global tax planning.

2. Family Coverage

• Family members (spouse, children, dependents) can be included for €20,000 each per year.

• This creates a unified Greek non-dom residence solution for entire households.

3. Estate Planning Benefits

• No inheritance or gift tax on foreign assets.

• Offers long-term protection and clarity for cross-border wealth transfers.

4. Long-Term Security

• Program validity of up to 15 years.

• Provides stability for long-term family and investment planning.

5. European Lifestyle Advantage

• By establishing Greek non-dom residence, participants enjoy access to the EU’s services, infrastructure, and quality of life.

• Ideal for those who wish to combine financial planning with Mediterranean living.

Eligibility for the Greek Non Dom Program

Applicants must meet specific criteria to benefit from the Greece non-dom program:

• Tax residence history: Not have been a Greek tax resident in 7 of the last 8 years.

• Investment requirement: Invest at least €500,000 in Greece (real estate, shares, or business).

• Tax residence transfer: Must transfer tax residence to Greece and apply formally to the tax authority.

Eligible investments include:

• Purchase of real estate (luxury villas, seafront homes, commercial properties).

• Direct investment in Greek companies.

• Other financial contributions approved under the scheme.

Real Estate Investment – A Natural Path to Non-Dom Residence

The most popular route for securing Greek non-dom residence is through real estate. This allows investors to meet program requirements while also owning valuable property.

Why Real Estate?

• Minimum threshold: €500,000 investment.

• Eligible: residential villas, apartments, luxury estates, or commercial properties.

• Locations: Athens Riviera, Porto Heli, Mykonos, Santorini, Corfu, and other prime areas.

• Dual benefits: Enjoy property for personal use while securing non-dom taxation in Greece.

At Divine Estate, we focus on curated luxury homes and investment-grade properties that qualify for the non-dom scheme while offering strong long-term potential.

How Non-Dom Taxation in Greece Works

The program simplifies global taxation by replacing complex rules with one fixed annual payment.

• Main applicant: €100,000 flat tax on foreign-sourced income.

• Family members: €20,000 each per year.

• Scope: Covers income from dividends, interest, royalties, capital gains, and business activity abroad.

• Greek-sourced income: Taxed under Greece’s standard progressive system.

• Duration: Valid for up to 15 years.

This predictable model makes the Greek non-dom program highly attractive for wealth management and estate planning.

Application Process

The process to secure Greek non-dom residence is straightforward but requires careful planning:

Step 1 – Consultation

• Confirm eligibility (past residency, investment readiness).

• Structure legal and tax strategy with advisors.

Step 2 – Investment Execution

• Invest at least €500,000 in qualifying Greek assets.

• Real estate purchases are registered with Greek authorities.

Step 3 – Filing the Application

• Submit application to the Independent Authority for Public Revenue (AADE).

• Provide supporting documents (investment proof, residence transfer).

Step 4 – Review & Approval

• Application is processed, typically within 60 days.

• Once approved, the taxpayer is registered as a non-dom resident.

Step 5 – Annual Renewal

• Pay the annual flat tax of €100,000 + €20,000 per family member.

• Maintain residence and qualifying investment.

Comparison with Other Non-Dom Regimes

When compared with other European schemes, the Greece non-dom program offers a unique balance:

• Italy – Also has a €100,000 flat tax, but requires closer ties and presence.

• Portugal – NHR program (recently reduced in scope) offered exemptions, not a flat tax.

• UK – Non-dom rules under political review and uncertain long-term future.

Greece provides both stability and lifestyle appeal, alongside access to prime real estate markets.

Why Choose Greece for Non-Dom Residence?

Beyond the tax advantages, Greece offers:

• Strategic location – At the crossroads of Europe, Asia, and the Middle East.

• Mediterranean lifestyle – Climate, gastronomy, culture, and natural beauty.

• Residency benefits – Access to EU-standard healthcare, education, and services.

• Luxury real estate – From coastal villas to city apartments, ideal for personal or investment use.

For HNWIs seeking a balance of financial clarity and lifestyle, Greek non-dom residence is among the most compelling options in Europe.

How Divine Estate Can Help with the Greek Non-Dom Program

Securing Greek non-dom residence requires not only meeting the legal and tax conditions but also making the right qualifying investment. For many applicants, this means investing at least €500,000 in Greek real estate. Choosing the right property is essential — both to meet program requirements and to ensure long-term value.

At Divine Estate, we specialize in sourcing and presenting properties that align with the Greek non-dom program. Our expertise includes:

• Curated portfolio of luxury homes, villas, and commercial properties in prime locations.

• Investment alignment to ensure your purchase qualifies under the €500,000 threshold.

• Local knowledge of high-demand areas such as the Athens Riviera, Porto Heli, Mykonos, and Santorini.

• Discreet service tailored to high-net-worth individuals and families.

By combining our real estate expertise with the guidance of trusted legal and tax partners, Divine Estate ensures that securing Greek non-dom residence is both compliant and rewarding — providing a home or investment that supports your lifestyle as well as your financial goals.

Conclusion

The Greek Non Dom Program is a powerful tool for high-net-worth individuals seeking predictable taxation, family-wide benefits, and long-term planning advantages. By opting into the Greece non-dom program, investors simplify their global taxation, avoid inheritance tax abroad, and secure residence in one of Europe’s most desirable destinations.

Through property investment, participants gain not only compliance with the program but also tangible assets in Greece’s thriving luxury real estate market. This dual advantage makes the Greek non-dom residence pathway an elegant solution for international families.

At Divine Estate, we curate investment properties that meet the requirements of the Greek non-dom program while aligning with clients’ lifestyle and wealth strategies. Whether your aim is tax efficiency, generational planning, or simply enjoying Mediterranean living, the program offers clarity, stability, and opportunity.