Tax in Greece for newcomers (non-dom, pensioners, workers)

To attract new residents, Greece has three special tax regimes: non-dom (article 5A) with a €100,000 yearly flat tax on all foreign income, the pensioner regime (article 5B) at 7%, and a 50% exemption for workers and business owners (article 5C).

The three regimes compared

Who should use which regime?

• Golden visa holders with high foreign income: non-dom; the golden visa property investment can often also meet the €500,000 condition (to be checked).
• Retirees on a financial independence permit: the 7% regime, if their home country has a tax treaty or cooperation agreement with Greece.
• Employees of Greek employers and Blue Card holders: the 50% exemption.
• Digital nomads with a foreign employer: the 50% exemption does not apply automatically.

Frequently asked questions

What is the Greek non-dom regime?

Paying a €100,000 yearly flat tax instead of tax on all foreign income, for up to 15 years, on condition of investing €500,000 in Greece.

How much tax do pensioners pay in Greece?

Under the special regime, a 7% flat rate on all foreign income for 15 years.

Do digital nomads get the 50% exemption?

Not automatically; it is for work with a Greek employer or branch, or self-employment in Greece.

This guide is general information, not personal tax advice; check each regime's filing deadlines with a tax adviser.