Greece non-dom flat tax: the EUR 100k regime and the 7% pension route
How Greece's three flat-tax routes work in 2026: the EUR 100k non-dom regime, the 7% pension rate, and the 50% break for relocating workers.
Greece runs three separate flat-tax routes for people who move their tax residence to the country, and each one targets a different profile. Investors can cap foreign income at a fixed EUR 100,000 a year (Article 5A). Retirees can pay a flat 7% on foreign pensions and other foreign income (Article 5B). Relocating employees and business owners can shelter half of their Greek earnings from tax (Article 5C). This guide sets out what each route covers, who qualifies, and the numbers that decide whether the move pays off.
The three regimes at a glance
Each regime sits in the Greek Income Tax Code and runs for a fixed maximum term. The table below is a starting point; the sections that follow give the detail.
| Regime | Who it suits | Headline benefit | Max term |
|---|---|---|---|
| Article 5A | High-net-worth investors | EUR 100,000 flat tax on all foreign income (PwC) | 15 years (PwC) |
| Article 5B | Foreign-pension recipients | 7% flat rate on foreign income (PwC) | 15 years (IBA) |
| Article 5C | Relocating workers | 50% exemption on Greek employment or business income (PwC) | 7 years (PwC) |
Article 5A: the EUR 100,000 flat tax on foreign income
Article 5A lets a qualifying individual pay a single lump-sum tax of EUR 100,000 per tax year to cover all foreign-source income, whatever the amount, for a maximum of 15 fiscal years (PwC). Foreign income above that point carries no further Greek tax and, in practice, no obligation to itemise it. Greek-source income stays outside the shelter and is taxed under the normal progressive scale, which reaches 44% on income over EUR 40,000 (PwC).
Who qualifies
Two conditions gate the regime. You must not have been a Greek tax resident for seven of the eight years before you transfer your residence, and you make the investment described below (PwC). The application to transfer tax residence and claim 5A status is filed by 31 March of the relevant tax year (PwC).
The investment requirement
Article 5A is the only one of the three routes that asks for capital up front. You need to invest at least EUR 500,000 in Greek real estate, businesses, or transferable securities or shares in Greek legal entities, and complete it within three years of filing the application (PwC). The investment can be made through a family member or through a company in which you hold the majority of shares (IBA). Holders of a Greek residence permit obtained through investment (the Golden Visa route) are treated as meeting the investment test.
What it covers and what it costs
The maths is straightforward: the EUR 100,000 is a flat charge, so the effective rate falls as foreign income rises. For a family, each additional member brought under the regime adds EUR 20,000 per year (PwC). A couple with two dependants, for example, would pay EUR 100,000 plus three times EUR 20,000, so EUR 160,000 a year, to shelter the household’s worldwide income. The regime tends to reward people whose foreign income runs well into seven figures; below roughly EUR 1 million of foreign income, ordinary taxation can work out cheaper, so the break-even is worth modelling with your adviser.
Article 5B: 7% flat rate for foreign pensioners
Article 5B applies a flat 7% to the foreign-source income of retirees who move their tax residence to Greece, and it exhausts the Greek tax liability on that income (PwC). The 7% covers foreign pensions and other foreign income such as dividends, interest, rent, and capital gains, and the status runs for up to 15 tax years from the year of application (IBA).
Two conditions apply. You must not have been a Greek tax resident for five of the six years before the transfer, and you must move from a country that has an administrative-cooperation agreement or tax treaty with Greece in force (PwC). The application deadline is again 31 March, and the flat tax is settled in a single payment by the last working day of July (PwC).
One practical point sets 5B apart from 5A: you file a full return covering your income, so the regime suits pensioners who want a clear, low headline rate rather than the itemisation-free shelter that 5A provides. Whether a treaty leaves the source country with any taxing rights over your pension depends on the specific agreement, so confirm the treaty position with your adviser before you rely on the 7% figure.
Article 5C: 50% exemption for relocating workers
Article 5C exempts 50% of Greek employment or business income from income tax for individuals who relocate and take up work in Greece, for a maximum of seven tax years (PwC). It targets employees and self-employed professionals who bring their working life to Greece, and it also removes the deemed-income charges that ordinary residents face on a home and a private car (PwC).
The conditions are similar in shape to 5B. You must not have been a Greek tax resident for five of the six years before the move, and you take up a new employment relationship with a Greek entity or start a new self-employed activity based in Greece (IBA). The role should be filled from abroad rather than transferred from an existing Greek position, and you commit to staying in Greece for at least two years. Because only half your Greek earnings are taxed, the effective rate on a high salary drops sharply while the progressive scale still applies to the taxable half.
Which route fits which mover
The three regimes rarely compete for the same person. Article 5A suits investors with large foreign portfolios who can commit EUR 500,000 to Greece. Article 5B suits retirees living on foreign pensions who value a simple 7% rate. Article 5C suits working-age professionals earning their income inside Greece. The right answer turns on where your income arises, how large it is, and how long you plan to stay, which is exactly the analysis a relocation brief is built to run.
If you are weighing Greece against another destination, our instant check gives a first read on which regime and which country fits your income mix, and the sample report shows the advisor-ready detail we hand you before you commit to a move.
Frequently asked questions
How much does the Greek non-dom regime cost each year?
Under Article 5A the flat tax is EUR 100,000 a year for the main applicant, plus EUR 20,000 per additional family member, regardless of how much foreign income you earn (PwC). The charge is fixed, so the effective rate falls as foreign income grows.
Do I need to invest in Greece to get the 7% pension rate?
No. The EUR 500,000 investment requirement applies only to the Article 5A investor regime. The Article 5B pensioner route asks that you were not a Greek tax resident for five of the previous six years and that you move from a country with a tax-cooperation agreement or treaty in force with Greece (PwC).
How long does each regime last?
The 5A and 5B regimes each run for a maximum of 15 tax years, and the 5C worker exemption runs for a maximum of 7 tax years, in every case from the year of application (PwC). None of them renews once the term ends.
Is my Greek income also covered by these regimes?
Greek-source income stays outside the flat-tax shelters. Under 5A and 5B, Greek income is taxed under the normal progressive scale that reaches 44% (PwC). Article 5C works the other way round: it exempts half of your Greek employment or business income and applies only to that Greek income (PwC).
Sources
- PwC Worldwide Tax Summaries — Greece, Other tax credits and incentives (accessed 16 July 2026)
- PwC Worldwide Tax Summaries — Greece, Taxes on personal income (accessed 16 July 2026)
- International Bar Association — Preferential tax regimes for individuals moving their tax residency to Greece (accessed 16 July 2026)
- AADE (Independent Authority for Public Revenue) — Tax Incentives (articles 5A, 5B, 5C of the ITC) (accessed 16 July 2026)