Rate
—
Duration
7 years
Prior non-residency
5 years
required before applying
Standard top income tax
44.0%
Greece, without the regime
Overview
- Regime
- Non-Dom Regime (50% Exemption)
- Country
- Greece
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2021
- Expires on
- —
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
Other regimes in Greece
| Name | Type | Rate |
|---|---|---|
| Pensioner Regime (7% Flat) | Flat rate | 7.0% |
View source PwC Worldwide Tax Summaries