Cited June 2026 · 1 primary source · screening, not advice
Greece non-dom 100,000 euro lump-sum tax (Article 5A)
Greece's Article 5A non-dom regime lets a qualifying individual who transfers tax residence to Greece pay a flat lump sum of 100,000 euros per year on all foreign-source income, regardless of amount, for up to 15 years, in return for a 500,000 euro Greek investment. The figures below are screened, sourced, and dated. They are not advice.
How does the Greece non-dom 100,000 euro lump-sum tax (Article 5A) work?
Greece applies a lump-sum tax of EUR 100,000 per year on foreign-source income under this regime, for up to 15 years (PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25). The published eligibility rules are below; confirm your own position with a licensed professional and the official source.
What would disqualify you
These are published eligibility rules reported from their source on the verified date. Each rule describes a condition that, if it does not hold, would exclude an applicant from this regime. They are not advice and they change. Confirm your own position with a licensed professional and the official source.
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Published rule: Must not have been a Greek tax resident for seven of the eight years prior to transferring tax residence to Greece. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
the taxpayers were not Greek tax residents for the previous seven out of the eight years prior to transferring their tax residence to Greece
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Published rule: Apply for the transfer of tax residence and non-dom status by 31 March of each tax year. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
The relevant application for the transfer of tax residence and for obtaining the non-dom status has to be submitted by individuals by 31 March of each tax year
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Published rule: Non-payment of the full lump-sum tax in any year abolishes the regime, and worldwide income is then taxed under the general rules. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
In the event of non-payment of the full amount of the lump-sum tax, the special regime will be abolished, and these persons will be taxed for their worldwide income in accordance with the general provisions
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Published rule: Must invest at least 500,000 euros in Greek real estate, businesses, or securities, completed within three years of the application. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
they invested at least EUR 500,000 in real estate, businesses, or transferable securities or shares in legal entities based in Greece
Headline facts
| Annual lump-sum tax on foreign-source income | 100000 EUR/year Good PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25 individuals will pay a lump-sum tax of EUR 100,000 per tax year, irrespective of the amount of income earned abroad |
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| Maximum regime duration | 15 years Good PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25 for a maximum of 15 fiscal years |
Common questions
What is the headline rate of the Greece non-dom 100,000 euro lump-sum tax (Article 5A)?
A lump sum of EUR 100,000 per year on foreign-source income (PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25). It is one published regime among several; eligibility differs by regime, so verify yours with a licensed professional.
How long does the Greece non-dom 100,000 euro lump-sum tax (Article 5A) last?
Up to 15 years for a qualifying applicant (PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25). Non-compliance in any year can end it early; see the disqualifying conditions above.
Cite this data
Copy the line for any fact you want to cite. Each line names the source, the date we verified it, and the canonical URL with a fragment pointing to the fact path.
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PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#headlineRate -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#durationYears -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#eligibility.priorNonResidency -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#eligibility.applicationWindow -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#eligibility.knownCatch -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/greece/tax/non-dom-lump-sum-tax#eligibility.investmentRequirement
How to read this page
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