🇬🇷 NON-DOM REGIME (50% EXEMPTION)

Greece — Special Tax Regime

Regime Non-Dom Regime (50% Exemption)

Country 🇬🇷 Greece

Type Percentage exemption

Status Active

Effective From Jan 1, 2021

📋 DETAILS

Summary 50% exemption on employment and professional income for individuals transferring tax residence to Greece.

Eligibility Must not have been tax resident in Greece for 5 of prior 6 years. Must transfer residence from EU/EEA/treaty country.

Benefits 50% of employment and professional income exempt from PIT and solidarity contribution for 7 years.

Requirements Must become Greek tax resident and work for Greek employer or maintain branch/PE.

Limitations Only employment and professional income. Investment/rental/pension income taxed normally.

Income Types Covered Employment, self-employment/professional income

Duration Details 7 years

💰 FINANCIAL

Duration 7 years

Prior Non-Residency Required 5 years

🏛 COUNTRY TAX CONTEXT

Tax System Worldwide

Top PIT Rate 44.0%

Corporate Tax 22.0%

FPA 24.0%

Capital Gains 15.0%

Treaty Count 57

📋 OTHER REGIMES IN GREECE

Name	Type	Rate
Pensioner Regime (7% Flat)	Flat rate	7.0%

📚 SOURCE

PwC Worldwide Tax Summaries View source →

🧭 CONTINUE EXPLORING NON-DOM REGIME (50% EXEMPTION)