News brief · Taxation
Greece: the €100,000 non-dom regime targets the very wealthy
The Greek regime for high-net-worth individuals is based on an annual flat-rate tax and an investment in the country. It becomes worthwhile only at a level of foreign income that few taxpayers reach.
By Editorial team · on January 20, 2026
What the regime provides
The Greek regime for high-net-worth individuals allows a person who transfers their tax residency to Greece to pay an annual flat-rate tax covering all their foreign-source income.
This flat-rate tax amounts to €100,0001 a year, and it is conditional on an investment in Greece of €500,0002.
It can be extended to a family member for an additional amount, under arrangements specific to the scheme.
As with any flat-rate tax, its appeal is arithmetic: the higher the foreign income, the lower the effective rate. Below a certain level, the standard rules are more favourable.
The break-even point is calculated by comparing the flat-rate tax with what the ordinary scale would produce. That scale starts at 9%3 and its top marginal rate stood at 44%4 in the scale applicable until 2025.
This type of scheme is found in several European states. Italy applies a flat-rate tax of three hundred thousand euros for the most recent transfers, for a maximum of fifteen years, with no local investment requirement.
The two are therefore compared on three parameters: the amount of the flat-rate tax, the duration, and whether or not there is an investment requirement — the latter tying up capital whose return must be included in the calculation.
What not to confuse
Greece offers three distinct regimes, which presentations regularly mix up. The regime for foreign retirees applies 7%5 to foreign-source income for 15 years6.
The regime for workers relocating from abroad exempts 50%7 of employment income for 7 years8.
Finally, the regime for high-net-worth individuals is based on the flat-rate tax described here. None of the three can be combined with another, and the choice depends on the nature of the income: pension, work or wealth.
The prior-residence conditions also differ from one regime to another, which is a frequent source of error — an error this site itself made before requiring itself to label every figure before using it.
We do not publish the duration of the high-net-worth regime, the amount of the family flat-rate tax or the deadline by which the investment must be made: they do not appear in the extracts we have been able to verify.
What the flat-rate tax does not cover
Greek-source income remains taxed on the ordinary scale. A beneficiary who received Greek rents, held Greek securities or carried on an activity locally would fall under the standard rules for that portion.
Greek-source dividends bear a withholding tax of 5%9, and capital gains on disposals of capital are taxed at 15%10.
The investment required in Greece therefore itself generates Greek-source income, taxable under the standard rules. This interaction must be factored into the profitability calculation.
Finally, the regime does not exempt you from actually leaving France: Greek tax residency requires presence of more than more than 183 days11, and Article 4 B of the French General Tax Code continues to apply as long as the household or the centre of economic interests remains in France.
What to do
- Calculate the break-even point: the flat-rate tax is only worthwhile above a certain level of foreign income.
- Check the prior-residence conditions specific to this regime, which differ from those of the other two.
- Structure the required investment taking into account the taxation of the Greek income it will produce.
- File the application on time: the regime does not apply automatically.
- Deal with your departure from France according to its own criteria and the France–Greece tax treaty.
Finally, residency by real estate investment is a fourth scheme, of a different nature: it grants a residence permit, not a tax regime. Its thresholds have been raised to €800,00012 in Attica and on the most populated islands, against from €400,00013 elsewhere. For a French national it is pointless: freedom of movement already allows them to live there.
Please note
Sources and verification dates
- 1.
Greece, regime for high-net-worth individuals: annual flat tax on foreign income : €100,000
« 1.2 Special tax regimes at a glance — HIGH NET WORTH INDIVIDUAL (HNWI) REGIME : Not a Greek tax resident for the seven (7) out of eight (8) years preceding the transfer to Greece. […] Minimum investment of EUR 500 000 within a period of three (3) years. […] Preferential alternative taxation : A lump sum tax of EUR 100 000 on an annual basis (extinguishing tax liability on global foreign source income). Plus a lump sum tax of EUR 20 000 on an annual basis, in case a relative (spouse, children, parents) utilizes respective provisions. Duration of regime's applicability : Fifteen (15) tax years. — Enterprise Greece, « Brief Tax Guide Greece 2026 » (art. 5A du Code des impôts sur le revenu). »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 2.
Greece, regime for high-net-worth individuals: investment required in Greece : €500,000
« HIGH NET WORTH INDIVIDUAL (HNWI) REGIME : […] Can prove that they or their relatives or a legal entity in which they hold the majority of the shares, invests in real estate or moveable assets or shares of legal entities based in Greece. Minimum investment of EUR 500 000 within a period of three (3) years. — Enterprise Greece, « Brief Tax Guide Greece 2026 » (art. 5A). »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 3.
Greece: rate of the first bracket of the salaries and pensions scale (from 2026) : 9%
« For tax years 2026 onwards, taxable income from employment and pension is taxed according to the following scale — Income (€) / Tax Rate : 0 – 10.000 : 9% ; 10.001 – 20.000 : 20% ; 20.001 – 30.000 : 26% ; 30.001 – 40.000 : 34% ; 40.000,01 – 60.000 : 39% ; > 60.000 : 44% [taux réduits selon le nombre d'enfants à charge]. — Ministry of Economy and Finance, « Tax Guide – Income Taxation » (Law 4172/2013, Income Tax Code). »
minfin.gov.grVerified on Nov 2, 2026Verified source
- 4.
Greece: top marginal rate of the scale applicable until 2025 : 44%
« For tax years up to and including 2025 […] : 0 – 10.000 : 9% ; 10.001 – 20.000 : 22% ; 20.001 – 30.000 : 28% ; 30.001 – 40.000 : 36% ; 40.001 – : 44%. For tax years 2026 onwards […] : 0 – 10.000 : 9% ; 10.001 – 20.000 : 20% ; 20.001 – 30.000 : 26% ; 30.001 – 40.000 : 34% ; 40.000,01 – 60.000 : 39% ; > 60.000 : 44%. — Ministry of Economy and Finance, « Tax Guide – Income Taxation ». »
- 5.
Greece, regime for foreign retirees: flat rate on foreign-source income : 7%
« Annual flat tax rate of 7% on total foreign source income. »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 6.
Greece, regime for foreign retirees: period of application : 15 years
« Duration of regime's applicability • Fifteen (15) tax years. »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 7.
Greece, workers relocating from abroad: share of employment income exempt from tax : 50%
« Eligible to income tax exemption on 50% of employment income earned in Greece during any tax year. »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 8.
Greece, workers relocating from abroad: duration of the partial exemption : 7 years
« ATTRACTING FOREIGN INDIVIDUALS TO WORK IN GREECE : […] Eligible to income tax exemption on 50% of employment income earned in Greece during any tax year. […] Duration of regime's applicability : Seven (7) tax years. — Enterprise Greece, « Brief Tax Guide Greece 2026 » (art. 5C). »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 9.
Greece: withholding tax on dividends : 5%
« Dividends are subject to a withholding tax of five percent (5%). […] If the distribution of dividends is subject to withholding tax, the withholding tax exhausts the tax liability only for individuals and for the specific type of income of the taxpayer. »
minfin.gov.grVerified on Nov 2, 2026Verified source
- 10.
Greece: tax rate on capital gains from disposals : 15%
« Income from capital transfer gains is taxed at a rate of fifteen percent (15%). »
minfin.gov.grVerified on Nov 2, 2026Verified source
- 11.
Greece: annual presence above which tax residency is acquired : 183 days
« An individual is considered Greek tax resident if she/he maintains permanent or main residence or usual abode or center of vital interests in Greece […]. Furthermore, subject to the above provisions, any individual who is present in Greece for a period exceeding 183 days, cumulatively during any twelve (12) month period, is considered to be a Greek tax resident as of her/his first day of arrival in Greece. However, respective provisions are not applicable in case of individuals who are present in Greece only for tourism, medical, medicinal or equivalent personal purposes on condition that their presence does not exceed the 365 days threshold. — Enterprise Greece (agence publique d'investissement, ministère des Affaires étrangères), « Brief Tax Guide Greece 2026 » (Code des impôts sur le revenu, loi 4172/2013, art. 4). »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 12.
Greece, Golden Visa: real estate investment threshold in Attica, Thessaloniki, Mykonos, Santorini and populous islands : €800,000
« αυξάνεται το όριο ελάχιστης επένδυσης σε ακίνητα... από 500.000€ σε 800.000€ »
stegasi.gov.grVerified on Nov 2, 2026Verified source
- 13.
Greece, Golden Visa: real estate investment threshold in the rest of the country : €400,000
« αύξηση από 250.000€ σε 400.000€ »
stegasi.gov.grVerified on Nov 2, 2026Verified source