Eligibility check
Whether you meet the rule of not having been a Greek tax resident for seven of the prior eight years, the gateway to the regime.
Greece Non-Dom Regime
Greece's non-dom regime replaces ordinary tax on all foreign-source income with a flat EUR 100,000 a year. We map your eligibility, the investment test, and the family option, then hand a clean file to a licensed Greek tax adviser.
First call: leave knowing whether the regime fits, the investment requirement, the family-member cost, the deadline, and the adviser handoff.
Researching the route first? Browse the tax guides
What you get
A non-dom claim fails when the 7-of-8-year rule, the investment test, or the 31 March deadline is missed. We test eligibility, map the investment, and hand a clean file to the adviser.
Whether you meet the rule of not having been a Greek tax resident for seven of the prior eight years, the gateway to the regime.
The EUR 500,000 investment requirement and its three-year window, or the carve-out if you hold a Greek Golden Visa.
The flat EUR 100,000 plus EUR 20,000 per family member, and the lump-sum payment timing.
A clean file for a licensed Greek tax adviser who confirms eligibility and files the application by 31 March.
The regime replaces ordinary Greek tax on all foreign-source income with a flat EUR 100,000 a year, regardless of how large that foreign income is. Greek-source income is taxed normally.
You must invest at least EUR 500,000 in Greece within three years, unless you already hold a Greek residence-by-investment permit (Golden Visa), which waives the separate investment test.
Family members can be added for a flat EUR 20,000 each per year. It is a fixed per-member amount, not scaled to their income.
The regime runs up to 15 tax years and is non-renewable. It is open to people who have not been Greek tax resident for seven of the prior eight years.
Who this fits
The valuable work is testing eligibility honestly, mapping the investment or Golden Visa route, and getting a clean file to the adviser before 31 March, so the regime is relied on with confidence.
Service scope
You get an eligibility triage and an organized file. Confirming eligibility, the investment treatment, advice, and the filing stay with a licensed Greek tax adviser.
We test the 7-of-8-year rule and map the EUR 500,000 investment or the Golden Visa carve-out.
We map the foreign income the regime would cover and the per-family-member option.
We map the 31 March application deadline and the lump-sum payment timing for the adviser.
We hand a clean file to a licensed Greek tax adviser who confirms eligibility and files.
Movingto does not confirm eligibility, give tax advice, or file the application as the adviser. Those stay with the licensed adviser.
No adviser can guarantee admission to the regime or a tax result. Eligibility depends on your facts and the rules in force.
Regime path
Each stage turns an assumption into evidence: residency history, the investment route, the family map, then handoff to the adviser before 31 March.
Confirm you have not been a Greek tax resident for seven of the prior eight years.
Map the EUR 500,000 investment and its three-year window, or confirm a Golden Visa that waives it.
Map the foreign income the regime covers and any family members to add at EUR 20,000 each.
Build the evidence the adviser needs and put the 31 March deadline on the calendar.
Deliver the file to a licensed Greek tax adviser who confirms and files the application.
At a glance
| Term | Detail |
|---|---|
| Annual tax | Flat EUR 100,000 on all foreign income |
| Family members | EUR 20,000 each per year (flat) |
| Investment | EUR 500,000 in 3 years, or hold a Greek Golden Visa |
| Prior non-residency | Not Greek tax resident 7 of the prior 8 years |
| Duration | Up to 15 tax years, non-renewable |
| Apply by | 31 March of the tax year, to AADE |
General guide only. Eligibility, qualifying investments, and timing are confirmed by a licensed Greek tax adviser. Based on Article 5A of the Greek Income Tax Code (L.4172/2013).
Evidence
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
PwC Worldwide Tax Summaries
AADE (Greek Independent Authority for Public Revenue)
Common questions
A flat EUR 100,000 per tax year covers all of your foreign-source income, however large. Greek-source income is taxed normally under ordinary rates. Family members can be added for a flat EUR 20,000 each per year.
Generally yes: you must invest at least EUR 500,000 in Greece (real estate, businesses, or securities) within three years of applying. The investment is not required if you already hold a Greek residence-by-investment permit (Golden Visa).
You must not have been a Greek tax resident for at least seven of the eight years before transferring your tax residence to Greece. A tax adviser confirms eligibility and the qualifying investment.
Up to 15 tax years, and it is non-renewable. It can also be revoked, or lost if the annual lump-sum tax is not paid on time.
The application is filed with AADE by 31 March of the tax year. The lump-sum tax is then paid annually, with the first payment due shortly after approval and subsequent years due mid-year. A tax adviser manages the timing.
No. Movingto tests eligibility, maps the investment, and organizes the evidence. Confirming eligibility, any advice, and the filing stay with a licensed Greek tax adviser.
Private advisory call
Bring your residency history, your foreign income, and your investment plans. We test the 7-of-8-year rule, map the investment or Golden Visa route, and hand a clean file to a licensed adviser.
Leave knowing whether the regime fits, the investment test, the cost, and the adviser handoff.