Non-dom alternative taxation for HNWIs (Art. 5A ITC) (Εναλλακτική φορολόγηση νέων κατοίκων (άρθρο 5Α ΚΦΕ))
Non-dom alternative taxation for HNWIs (Art. 5A ITC) is a residence route in Greece (Bijzondere fiscale status). Tax status: €100,000/yr flat on foreign income (+€20,000 per relative) for 15 yrs; invest ≥ €500k in Greece within 3 yrs (property, companies, securities) — GV investment counts. Greek income taxed normally.
Special tax regimes for new residents →Requirements at a glance
The minimum qualifying investment is about CHF 470'000. Spouse and children can usually be included.
How holders are taxed
€100k flat on all foreign income; no inheritance/gift tax on foreign assets
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Categorie | Bijzondere fiscale status |
|---|---|
| Investering | CHF 470'000 |
| Leges (gezin) | — |
| Inkomen / jr | — |
| Vermogen | — |
| Min. verblijf | — |
| PV | — |
| Staatsburgerschap | — |
| Werk | yes |
| Komt in aanmerking | not Greek tax-resident 7 of last 8 yrs; needs a residence title |
| Belasting | €100k flat on all foreign income; no inheritance/gift tax on foreign assets |
| Stand | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.