What is Greece Article 5A non-dom tax regime?

Article 5A of Greek tax law allows qualifying individuals who transfer their tax residence to Greece to pay a flat annual tax of €100,000 on their worldwide income, replacing standard progressive income tax rates.

Who qualifies for Greece Article 5A?

High-net-worth individuals who transfer their tax residence to Greece, have not been a Greek tax resident in the previous 5-7 years, and make the qualifying investment can apply for the Article 5A flat tax regime.

Does Article 5A replace the need for Greece Golden Visa?

No. Article 5A is a tax regime, not a residency program. It is typically combined with Greece Golden Visa or another legal residence pathway.

Greece Article 5A Non-Dom Tax Regime: CRS Compliance Solution for HNWIs (2026)

Greece’s Article 5A non-domicile tax regime offers qualifying individuals a flat €100,000 annual tax covering all foreign-source income for up to 15 years. Combined with the Golden Visa program, it represents Europe’s most compelling tax optimization + residency package for high-net-worth individuals in 2026.

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📊 希腊黄金签证最新数据（2026年）：累计接收申请38,086份，26,629份已获批。中国申请人占比47.9%，持有效签证中国公民达21,024人。2025年全年申请量9,747份，审批提速112%至平均40天。

Key Benefits

Flat €100K/year covers ALL global income
15-year validity
Inheritance tax exemption retroactive to Jan 2020
57 Double Taxation Treaty partners
No minimum stay requirement

Compare to Italy (now €200K/year after price hike). Greece offers the same structure at half the cost. Xinda Waiyang (GlobalPropAI) provides end-to-end advisory services.

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FAQ

什么是CRS？对我有什么影响？

CRS（共同申报准则）是OECD制定的全球金融账户信息自动交换标准。截至2026年，全球已有120+国家和地区参与，中国与106个国家建立交换关系。中国税务居民的海外金融账户信息（余额、利息、股息等）会自动传回中国税务机关。

境外资产必须在6月30日前申报吗？

是的。中国税务居民须就全球收入在每年6月30日前完成个税汇算清缴。2026年4月1日国家税务总局已明确将利用CRS数据进行AI比对核查，请勿抱有侥幸心理。

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Q: Can US green card holders benefit from Article 5A?
A: Not for IRS purposes — US citizens and green card holders remain subject to worldwide taxation. However, Article 5A can serve as a “tie-breaker” under the US-Greece tax treaty. If you hold 00K+ in Greek real estate and establish tax residence in Greece, you can strengthen your case for Greek tax residency when planning a green card surrender.

Sources: Greek Income Tax Code Law 4172/2013 Article 5A; Greek Independent Authority for Public Revenue (AADE)