Non-Dom in Greece: Tax Incentives and Investment Opportunities for HNWIs

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Non-Dom in Greece

In recent years, Greece has evolved into an attractive destination for High Net Worth Individuals (HNWIs) seeking to relocate their tax residency. The driving force behind this trend? The “Non-Dom” tax regime, offering compelling fiscal advantages to those who meet specific criteria.

What is the Non-Dom regime?

Introduced in 2019, the Non-Dom tax regime is a set of legislative incentives aimed at attracting foreign investors, retirees, and professionals to Greece. It consists of three core categories:

  1. Investors

  • Flat annual tax of €100,000 regardless of global income.
  • Requirement: Investment of at least €500,000 in Greece within a three-year period.
  • Eligibility for family members with an additional €20,000 per person.
  • Valid for up to 15 years.
  1. Foreign Pensioners

  • Fixed tax rate of 7% on worldwide income.
  • Applicable to retirees relocating from countries with double taxation agreements (DTTs) with Greece.
  • Valid for up to 15 years.
  1. Transfer of Employment to Greece

  • 50% tax exemption on income from employment in Greece.
  • Designed for individuals relocating their professional activity to Greece, including returning Greeks.
  • Valid for 7 years.


The Non-Dom Framework in 2025: Where It Stands Today

As of 2025, the Non-Dom tax regime remains active and continues to evolve to meet the demands of the global HNWI audience. Application deadlines are well-defined, and the procedures have become more efficient and digitalized via the myAADE platform. The regime is now more accessible than ever, with dedicated guidelines for each applicant type and a clear legal framework, reinforcing Greece’s positioning as a premium relocation and investment destination for international wealth holders.

How does Non-Dom connect with real estate and investments?

The Non-Dom framework presents a unique opportunity for those looking to combine tax relocation with strategic investments in Greece. The minimum required investment of €500,000 (for investors) can be achieved through:

  • Luxury residences and villas.
  • Land plots with development potential.
  • Hotel units and tourism-related properties.


The Role of Golden Land Goutos

Golden Land Goutos, with decades of experience in the Greek real estate market, is the ideal partner for HNWI investors considering relocating their tax residency to Greece through the Non-Dom framework.

We offer:

  • A diverse portfolio of investment-grade assets (land plots, hotels, buildings) exceeding €500,000, with strong potential for high ROI.
  • A dedicated team providing end-to-end guidance through every step of the process: from legal and tax consultancy to final implementation.
  • Access to exclusive projects and prime locations such as Porto Heli, the Athenian Riviera, and the Ellinikon.

Moreover, we can connect each investor with trusted tax and legal advisors to ensure a smooth and compliant transition of their tax residency to Greece.

Greece, through the Non-Dom regime, offers a competitive tax and investment environment for HNWIs globally. With the right strategy and professional support from experts like Golden Land Goutos, investing in Greece can become a successful and long-term opportunity.


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