Money
The non-dom lump sum regime
A flat annual charge on all foreign-source income, whatever that income is. It is the narrowest of Greece's three special regimes and the one that fits the fewest people — but for those it does fit, the effect is large.
Last verified 12 September 2026 · 1 day ago · checked by spec-import Every figure on this page was checked against its source on this date.
What it does
You pay Non-dom annual lump sum on foreign-source income Non-dom lump sum per additional family member Maximum duration of the non-dom regime€100,000 a year — source and verification date
€20,000 a year — source and verification date
15 years — source and verification date
Who it is for
High-net-worth individuals and family offices with substantial foreign income. For most people moving to Greece the relevant regime is the 50% inbound worker exemption or, for retirees, the 7% pension rate. If you are reading this page out of general curiosity, one of those two is probably the one you want.
What we could not verify
Regimes of this kind commonly attach an investment requirement in the host country. We could not confirm the current Greek requirement, so we have not published one. We have also not published the exact prior-residence test, which differs in detail between the three special regimes. Both are questions for a Greek tax adviser, and both are the kind of detail that decides whether an application succeeds.
The obligations that remain
- Greek-source income is taxed normally, on the ordinary progressive scale.
- You are still a Greek tax resident with filing obligations. A flat rate is not an exit from the system.
- Other countries have their own rules. International information exchange means Greek treatment does not make income invisible elsewhere. This needs cross-border advice.
The precondition
All of this depends on being a Greek tax resident: Days in Greece that trigger tax residency 183 days or more in a calendar year makes you a Greek tax resident regardless of the other tests. Residents are taxed on worldwide income.183 days — source and verification date
Questions people actually ask
How does the lump sum work?
You pay a flat €100,000 a year a year covering all your foreign-source income, whatever that income actually is, with €20,000 a year for each additional family member included. You are not required to declare the underlying foreign income in Greece. It runs for up to 15 years.
At what income does this make sense?
It is a fixed cost, so it only makes sense above the point where ordinary taxation on your foreign income would exceed it. Below that it is simply more expensive than filing normally. Anyone considering it should have an adviser model both positions on their actual numbers — the crossover point depends on the composition of the income, not just its size.
Does it cover Greek income too?
No. Greek-source income remains taxed under the ordinary progressive scale. The lump sum addresses foreign-source income only.
Is there an investment requirement?
Regimes of this kind commonly attach an investment condition in the host country. We have not published the Greek requirement because we could not confirm its current form, and it is exactly the sort of detail that changes. Ask a Greek tax adviser.
Who is this actually for?
High-net-worth individuals and family offices with substantial foreign income. It is not a general-purpose expat regime, and for most people moving to Greece the 50% inbound worker exemption or the 7% pension rate is the relevant one.
Does not declaring foreign income cause problems elsewhere?
Possibly. Your other countries of connection have their own reporting rules, and international information exchange means Greek treatment does not make income invisible. This regime needs cross-border advice, not just Greek advice.
Is there a deadline?
Yes, like the other two special regimes it is elective with a formal application window. Missing it costs a year.