Greece's Article 5A Non-Dom Tax Regime: Is the €100,000 Flat Tax Worth It?

Short answer: Greece’s Article 5A regime lets qualifying people who move their tax residence to Greece pay a flat €100,000 a year on all their foreign income, however large it is, for up to 15 years. It only pays off at high incomes: roughly €250,000 a year or more of foreign income taxed at normal rates. The application deadline is now 30 September.

Deadline alert: since July 2026 you apply by 30 September of the year you move, or of the following year. The 2026 window closed on 30 September 2026. If you moved to Greece in 2026, you can still apply by 30 September 2027 and have the regime from 2027.¹

Greece does not advertise itself as a tax haven. But since 2019 it has run one of the most generous non-dom regimes in Europe, modelled on Italy’s €100,000 flat tax and competing with Malta and Portugal’s former NHR scheme. The regime is Article 5A of the Greek Income Tax Code, and it is designed to attract wealthy individuals to move their tax residence to Greece.

This guide explains how it works, who it is aimed at, how and when to apply, and the honest trade-offs.

1. What is Article 5A?

Article 5A (introduced by Law 4646/2019) is a special tax treatment for individuals who move their tax residence to Greece and were not Greek tax residents in at least 7 of the previous 8 years. Once approved, it replaces the normal Greek income tax on foreign income with a single flat payment of €100,000 a year.

Whether your foreign income is €300,000 or €5,000,000, you pay the same €100,000 on it in Greece. Greek income (rent from a Greek property, Greek dividends, Greek employment) is taxed separately at the normal Greek rates.

The regime lasts a maximum of 15 tax years and cannot be extended. It is not automatic: you apply once, and once approved it applies every year while you stay eligible.

2. Who is it designed for?

Article 5A is aimed at high-net-worth individuals. The break-even point depends on what kind of income you have:

Main type of foreign income	Normal Greek tax	Break-even (approx.)
Salary, business profit, pension	Scale up to 44%	€250,000 a year
Interest, capital gains on securities	15%	€670,000 a year
Dividends	5%	€2,000,000 a year

Below those levels, normal Greek tax residency (with treaty relief) usually costs less. One more point: under the normal rules Greece credits tax you already paid abroad, while the flat tax gives no such credit. That pushes the real break-even higher still.

The typical Article 5A applicant is:

• A retired executive or entrepreneur with large investment income outside Greece
• A business owner who has sold a company and holds the proceeds abroad
• A family relocating from a high-tax country (UK, Germany, France, Scandinavia)
• A non-EU national looking for a stable EU base with a predictable tax position

It is not designed for digital nomads, salaried employees or freelancers earning under about €250,000. The cost of the flat tax alone makes it uneconomical at those levels. If you are moving to Greece to work, look at the 50% tax break under Article 5C instead.

3. What does the €100,000 cover?

The flat payment covers all income arising outside Greece, including:

• Foreign dividends and interest
• Foreign rental income
• Capital gains on the sale of foreign assets
• Foreign pension income
• Foreign business profits

It does not cover:

• Income earned in Greece (taxed at normal rates)
• Greek inheritance or gift tax on Greek assets (see section 8 for assets abroad)
• Social insurance contributions (EFKA), if they apply to you

Article 5A does not remove your obligations in your home country. US citizens stay taxable in the US wherever they live. If you are leaving the UK or Germany, you need to break tax residence there properly, which has its own rules and timing. Article 5A solves the Greek side; your home country needs separate advice.

4. Family members

Family members (spouse, parents, children) can join the regime for an additional €20,000 each per year. A couple with two adult children would pay €100,000 + €20,000 + €20,000 + €20,000 = €160,000 a year.

Since 2025, family members can be added in the first application or later. Someone added later joins only for the years the main applicant has left.

5. The conditions

To qualify you must:

1. Not have been a Greek tax resident in at least 7 of the 8 years before the move
2. Move your tax residence to Greece: actually live here and be registered as resident with AADE
3. Invest at least €500,000 in Greece in real estate, businesses, securities or shares in Greek companies. The investment can be made by you, a relative, or a company you control, and must be completed within three years of applying
4. Apply on time (see section 6)

People who hold and keep a Greek residence permit for investment (the “golden visa”) are exempt from the €500,000 condition.

The €500,000 is not a tax. It is a qualifying investment in Greece, most often property, not money paid to the government.

6. How and when to apply

The rules changed in 2026. Law 5313/2026 removed the old 31 March deadline, and AADE decision A.1147/2026 (July 2026) set the new timetable:

Step	Deadline
Moved to Greece by 2 July	Apply by 30 September of that year (regime from that year) or of the next year (regime from the next year)
Moved to Greece after 2 July	Apply by 30 September of the next year
Supporting documents	By 31 October of the year you apply
AADE decision	Within 60 days, and by the end of November at the latest
Payment of the €100,000	In one payment by the last working day of December, every year

You apply online in myAADE (under “My Requests”), by registered post or courier, or in person by appointment. The application includes:

• Proof that you were not a Greek tax resident in 7 of the last 8 years (for example tax residence certificates from your previous country)
• Proof that at least €500,000 was transferred to a Greek bank for the investment (unless you hold an investment residence permit)
• Your Greek tax number (AFM) and identity documents

You do not reapply each year. The €100,000 cannot be offset against other taxes, and foreign tax paid on the same income cannot be credited against it.

7. What it does not protect you from

Article 5A is sometimes presented as a complete tax solution. It is not:

• Controlled foreign company (CFC) rules: if you control a foreign company earning passive income, Greek CFC rules may attribute that income to you
• Transfer pricing: dealings between you and related companies are subject to Greek transfer pricing rules
• Leaving early: if you leave Greece before the 15 years end, there is no clawback, but you lose the remaining years
• Investment deadline: if the €500,000 investment is not completed within three years, the regime can be revoked

8. Inheritance and gifts

Since Law 5222/2025, foreign assets that someone under Article 5A leaves or gives are exempt from Greek inheritance and gift tax, for the investor and for covered family members, subject to conditions. Greek assets are still taxed normally, so take advice before relying on it for estate planning.

9. Is it worth it?

For the right person, yes. It is one of the most predictable non-dom regimes in Europe: a fixed €100,000, a 15-year window, and genuine quality of life alongside it.

Question	If yes, Article 5A may work	If no, probably not
Is your foreign income above about €250,000 a year (more if mostly dividends)?	✓	The numbers rarely work below this
Can you invest €500,000 in Greece, or do you hold a golden visa?	✓	It is a hard requirement
Are you genuinely moving to Greece?	✓	It requires real residence
Are you a US citizen?	Get specialist US and Greek advice	The standard regime may be simpler
Is your income mostly Greek?	Normal rates apply regardless	Article 5A adds nothing

Considering Article 5A?

We check whether you qualify, work out whether the flat tax actually saves you money, and a licensed Greek accountant files the application and follows it until AADE approves it. With the 30 September deadline, earlier is better.

Get a free consultation →

---

This article is for general information only and does not constitute tax advice. It reflects Greek law and AADE decision A.1147/2026 as of September 2026. Always consult a licensed professional before making decisions about your tax residency.

Footnotes

1. Source: AADE Decision Α.1147/2026, 17 July 2026, Article 4: apply by 30 September of the arrival year or the next year; if you moved after 2 July, the next year only; documents by 31 October. ↩