Greece Cross-Border Tax Guide 2026 — Non-Dom Regime, Digital Nomad Visa & Non-Residents

for international taxpayers in Greece. The guide covers: the Non-Dom Regime (Law 4646/2019 — the alternative taxation of foreign-source income for new tax residents, the flat tax of €100,000 per year on worldwide income plus €20,000 per dependent family member, the 15-year duration, the eligibility requirements including not having been a Greek tax resident in the 7 years prior to the move, making an investment in Greece of at least €500,000 in assets or a minimum of €50,000 in a Greek company or investment fund, the application process via the ΑΑΔΕ — Ανεξάρτητη Αρχή Δημοσίων Εσόδων), the Digital Nomad Visa (Law 4825/2021 — the Greek Digital Nomad Visa for remote workers, the 50% tax exemption on employment income for digital nomads who become Greek tax residents, provided they work for a foreign employer and derive income from abroad, the eligibility requirements — a university degree or professional experience, minimum income threshold of ~€3,500/month, health insurance, criminal record clearance, the one-year initial visa with renewal for up to 7 years), the non-resident taxation (non-residents are taxed only on Greek-source income at the progressive rates of 9-44% plus the solidarity contribution, the taxation of Greek rental income, dividends, interest, and royalties paid to non-residents — withholding rates of 5-15% depending on the income type and applicable treaty), the double taxation treaties (Greece's treaty network — over 50 countries including the US, the UK, Germany, France, Italy, Canada, and most EU member states — the standard OECD Model Convention provisions for dividends, interest, and royalties), the permanent establishment (PE — μόνιμη εγκατάσταση) risk for foreign companies with activity in Greece, the exit tax for individuals transferring tax residence outside Greece (unrealised gains on shares and securities exceeding certain thresholds), and the tax registration process for new residents (obtaining the ΑΦΜ — Αριθμός Φορολογικού Μητρώου from the ΔΟΥ — Δημόσια Οικονομική Υπηρεσία, registering on the TAXISnet system, and the formalities for declaring tax residency).

Greece offers several attractive tax regimes for international talent and investment. All amounts in Euros (EUR). For related reading, see our Tax Residency Guide →.

Non-Dom Regime — Alternative Taxation of Foreign-Source Income

The Greek non-dom regime (Law 4646/2019, Article 5A) allows new tax residents to opt for an annual flat tax on their worldwide income instead of the standard progressive rates. The key features for 2026 are:

Flat tax of €100,000/year: Eligible individuals pay a flat €100,000 per year on their worldwide income (foreign and Greek-source), regardless of the total amount. Spouses/dependents can be covered for an additional €20,000 each.
15-year duration: The regime applies for a maximum of 15 years from the year of establishment in Greece. After 15 years, the taxpayer transitions to the standard progressive tax system.
Eligibility: The taxpayer must (a) not have been a Greek tax resident in the 7 years prior to the move, (b) make an investment in Greece of at least €500,000 in real estate, securities, or other assets, or a minimum of €50,000 in a Greek company or investment fund, (c) submit an application to the ΑΑΔΕ before the end of the year of establishment, and (d) be a physical person (legal entities are not eligible).
Scope: The flat tax covers all income — foreign and Greek-source. The taxpayer is not required to file a detailed annual tax return for worldwide income, but must file a simplified declaration confirming eligibility. Capital gains, dividends, interest, and rental income are all covered by the single payment.
Limitations: The regime does not exempt the taxpayer from social security contributions (EFKA), real estate taxes (ENFIA), or VAT obligations. Inheritance tax rules apply at the standard rates.
Application process: File an application with the ΑΑΔΕ (Independent Authority for Public Revenue) by December 31 of the year following the year of establishment. Provide proof of the qualifying investment and evidence of non-residency for the prior 7 years.

Digital Nomad Visa — 50% Tax Exemption

Greece introduced the Digital Nomad Visa (Law 4825/2021) to attract remote workers. The tax benefits for 2026 are:

50% tax exemption: Digital nomads who become Greek tax residents qualify for a 50% exemption on their employment income from foreign employers. For example, if the foreign employment income is €100,000, only €50,000 is subject to Greek income tax. The exemption applies to the gross employment income, reducing the effective tax rate significantly.
Duration: The exemption applies for the tax year in which the taxpayer becomes a Greek resident and the following 7 tax years (a maximum of 8 years).
Eligibility: The applicant must (a) be a non-EU/EEA national, (b) work remotely for a foreign employer or be self-employed with clients primarily outside Greece, (c) have a university degree or at least 5 years of professional experience, (d) have a minimum monthly income of approximately €3,500 (adjusted annually), and (e) not have been a Greek tax resident in the prior 5 years.
Visa process: Apply at the Greek consulate in your country of residence. The initial visa is valid for 1 year (renewable up to 7 years). After 7 years of residence, the visa holder can apply for permanent residency. Family members can accompany the visa holder.
Social security: Digital nomads must register with EFKA as self-employed (or as employed if the foreign employer has a Greek branch). An A1 certificate from the home country may exempt the worker from Greek social security for up to 24 months under EU coordination rules.

Non-Resident Taxation

Non-residents in Greece are taxed only on Greek-source income. The rules differ depending on the income type and the taxpayer's country of residence:

Employment income: Non-residents working in Greece are taxed on the salary portion attributable to days worked in Greece at the progressive rates (9-44%) plus the solidarity contribution (up to 8%).
Rental income: Greek rental income received by non-residents is taxed at the progressive rates (7-45% on net rental income). Non-residents must file an annual tax return (Ε1) and declare the rental income.
Dividends and interest: Dividends paid by Greek companies to non-residents are subject to 5% withholding tax (reduced under applicable treaties). Bank interest paid to non-residents is subject to 15% withholding.
Capital gains on property: Non-residents selling Greek property are taxed on the capital gain at 15% (flat rate). The buyer must engage a Greek tax representative to file and pay the tax.
Tax representative: Non-residents who own property in Greece or derive Greek-source income must appoint a tax representative (φορολογικός εκπρόσωπος) in Greece. The representative is responsible for ensuring compliance with all tax obligations.

Double Taxation Treaties

Greece has an extensive double taxation treaty network with over 50 countries. The key provisions follow the OECD Model Convention:

Dividends: Standard treaty rate of 5-15% withholding (5% for holdings ≥10-25%, 15% for portfolio dividends). The Greek domestic rate is 5%.
Interest: Most treaties provide for 0-10% withholding (0% for interest paid to government entities and certain financial institutions).
Royalties: Treaty rates range from 5-10% depending on the type of royalty and the treaty partner.
Notable treaties: US-Greece Treaty — dividends 0% for certain institutional investors, 5% for ≥10% holdings, 15% for portfolio; interest 0% for certain types; royalties 0%. UK-Greece Treaty — dividends 0% for ≥10% holdings, 15% for portfolio; interest 0%; royalties 0%.

Permanent Establishment Risk

Foreign companies whose employees or agents work regularly from Greece may create a permanent establishment (PE):

Definition: A PE is a fixed place of business through which the foreign company's activities are wholly or partly carried out in Greece — an office, a branch, a construction site lasting more than 6 months, or a dependent agent who habitually concludes contracts.
Consequences: If a PE exists, the foreign company must (a) register with the ΑΑΔΕ and obtain a Greek tax ID (ΑΦΜ), (b) file annual corporate tax returns at the standard rate of 22%, (c) comply with Greek accounting and transfer pricing rules, and (d) appoint a tax representative.

Frequently Asked Questions

Can I switch to the non-dom regime if I already live in Greece?

No. The non-dom regime is only available to individuals who have NOT been Greek tax residents in the 7 years prior to the application. If you already live in Greece, you cannot access this regime. You would need to leave Greece for at least 7 years and then return to qualify.

How does the digital nomad 50% exemption work with the progressive tax rates?

The 50% exemption applies to the gross foreign employment income before the progressive tax rates are applied. For example, if a digital nomad earns €80,000 from a foreign employer, only €40,000 is included in taxable income. The effective tax rate is then applied to that €40,000 using the progressive brackets. As a result, the effective tax rate on the actual income is halved.

Do I need to pay Greek tax on foreign rental income as a non-dom?

Under the non-dom regime, all worldwide income (including foreign rental income) is covered by the €100,000 flat tax. The taxpayer does not need to declare foreign rental income separately. However, if the non-dom regime is not elected, a standard Greek tax resident would pay tax on foreign rental income at the progressive rates (with a foreign tax credit for taxes paid in the source country).

What is the exit tax when leaving Greece?

Greece imposes an exit tax on individuals who cease to be Greek tax residents and who have been residents for at least 7 of the last 10 years. The exit tax applies to unrealised capital gains on shares and securities when the total gains exceed €4,000,000 or the taxpayer holds >25% of a company's capital with value >€1,000,000. The tax can be deferred if the taxpayer moves to an EU/EEA member state.

Disclaimer

This guide is for informational purposes only and does not constitute legal or tax advice. Cross-border tax rules are complex and depend on individual circumstances, tax treaties, and specific governmental agreements. Consult a qualified φοροτεχνικός (tax consultant) with expertise in international taxation for advice tailored to your situation. The information reflects the rules applicable in 2026 as of the date of publication.