Non-Dom Tax Regimes in Europe: Greece, Italy, Cyprus, and Malta

Greece, Italy, Cyprus, and Malta offer some of the most attractive Non-Dom tax regimes in Europe. These programs allow foreign residents to legally reduce or fix taxes on foreign-sourced income while obtaining EU residency status at the same time.

Here is an overview of the four leading European Non-Dom regimes in 2026 and the key differences between them.

All residency processing timelines mentioned in this article are approximate. Actual processing times depend on individual circumstances, document verification procedures, and the current workload of immigration authorities.

What Are Non-Dom Programs

Non-Dom regimes are special tax programs designed to attract foreign investors and high-net-worth individuals. They allow participants to legally reduce taxes on income earned outside their country of residence.

Unlike ordinary tax residents, who are taxed on their worldwide income, Non-Dom participants benefit from preferential rules. Depending on the jurisdiction, foreign income such as dividends, pensions, or capital gains may either be fully exempt from taxation or taxed at reduced rates.

This is why such programs are particularly attractive for individuals with international businesses, global investments, or foreign income streams.

In 2026, these regimes are increasingly used as comprehensive solutions for obtaining stable EU residency, structuring assets, and planning long-term relocation to Europe.

How Non-Dom Status Works

The regime is based on the distinction between two concepts: tax residency and domicile.

• Tax Residency — The country where a person spends most of their time, often determined by the 183-day rule
• Domicile — The country considered a person’s permanent home or center of long-term personal interests and connections

In practice, tax benefits are usually implemented through three main models.

Remittance Basis Taxation

The investor pays tax only on foreign income that is actually transferred into the country. Income kept abroad is not taxed.

Exemption of Specific Income Types

Certain categories of foreign income such as dividends, interest, pensions, or capital gains may be fully exempt from taxation even if transferred into the country.

Fixed Annual Tax

The investor pays the same fixed amount each year regardless of the size of their foreign income. This provides predictability and long-term tax planning certainty.

Because rules, timelines, and exemptions differ significantly between jurisdictions, choosing the right country requires careful analysis and professional planning.

Key Advantages of Non-Dom Programs

The primary purpose of these regimes is to provide investors with a legal and transparent way to optimize taxes on foreign income. For many applicants, however, they also form part of a broader strategy for wealth preservation and long-term relocation to Europe.

Reduced Taxation on Key Income Streams

Dividends, interest income, capital gains, and foreign pensions are often either fully exempt or taxed at highly preferential rates.

Remittance Principle

In Malta, for example, taxation applies only to foreign income transferred into the country. Funds remaining abroad are not taxed.

Fixed Tax Instead of Uncertainty

Greece’s €100,000 annual payment or Italy’s €300,000 fixed tax allow investors to predict their obligations even if their income grows significantly.

Inheritance and Gift Tax Benefits

Many regimes significantly reduce or fully eliminate local inheritance and gift taxes on foreign assets, making them attractive for long-term wealth planning.

European Lifestyle Without Full Worldwide Taxation

Investors gain access to European healthcare, education, infrastructure, and Schengen mobility without becoming fully taxable on their worldwide income.

Who Non-Dom Programs Are Best Suited For in 2026

These regimes are particularly attractive for:

• Individuals whose main income is generated abroad
• Investors receiving dividends or interest income
• Entrepreneurs with international businesses
• Individuals selling foreign assets
• Former UK Non-Dom residents affected by the abolition of the British regime in 2025
• Investors seeking stability within the EU
• Retirees receiving foreign pension income
• Families planning long-term relocation to Europe

Greece Non-Dom Program: Fixed Tax of €100,000

Under the Greek regime, investors pay a fixed annual tax of €100,000 on all foreign income for up to 15 years. Foreign pensions may qualify for a reduced tax rate of 7%.

Main Requirements

• Applicant must not have been a Greek tax resident for 7 out of the previous 8 years
• Residence permit in Greece and investments from €500,000 into real estate, business, or securities
• Spouse and dependent children may be included for an additional €20,000 per person annually

Greece also operates a residency by investment program.

Residency Requirements

• Investment from €250,000 into renovated real estate projects
• Greek Golden visa valid for 5 years with unlimited renewals
• Eligible family members include spouse, parents, and children
• Processing from approximately 4 months
• Citizenship possible after 7 years

Tax Treatment

Standard Greek tax rates apply to:

• Greek-source income
• Capital gains from Greek assets
• Rental income from Greek property

Preferential or exempt treatment applies to:

• Foreign dividends
• Foreign interest income
• Foreign capital gains if funds are not transferred into Greece
• Foreign pensions taxed at 7%

Italy Non-Dom Program: Fixed Tax of €300,000

Italy offers a fixed annual tax payment of €300,000 covering all foreign income for up to 15 years. An additional €25,000 per year applies for each included family member.

Main Requirements

• Applicant must not have been an Italian tax resident for 9 out of the previous 10 years
• Spouses and dependent children may be included for an additional fee

Residency by Investment

• Investments from €500,000 into Italian companies, government bonds, or public-interest projects
• Initial residence permit valid for 2 years with renewal options
• Eligible family members include spouse, parents, and children
• Processing from approximately 3 months
• Citizenship possible after 10 years

Tax Treatment

The €300,000 fixed tax covers:

• Foreign dividends
• Interest income
• Cryptocurrency and digital asset income
• Foreign capital gains

Standard Italian taxation applies to:

• Italian-source income
• Employment and business income in Italy
• Rental income from Italian property

Cyprus Non-Dom Regime

Cyprus offers 0% taxation on dividends, interest, and most passive income under the Special Defence Contribution (SDC) exemption. Foreign pensions are also generally exempt.

Standard rates apply to employment or self-employment income earned in Cyprus.

Main Requirements

• Applicant must not have been a Cypriot tax resident for the previous 17 years
• Must satisfy one of the tax residency tests:
• 183-day rule
• 60-day rule combined with economic and social ties to Cyprus and absence of tax residency elsewhere
• Spouse and dependent children may be included, although separate applications are required

Residency by Investment

• Investment from €300,000 into residential real estate
• Permanent residency status with cards renewed every 5 years
• Eligible family members include spouse and children
• Processing from approximately 8 months
• Citizenship possible after 8 years of continuous residence

Malta Non-Dom Program: Taxation Only on Remitted Income

Malta taxes only locally sourced income and foreign income transferred into Malta. Foreign income kept outside Malta is not taxed.

Some residency programs such as the Global Residence Programme impose minimum annual tax payments starting from €5,000 for individuals and €15,000 for families.

Malta also offers exemptions on inheritance, wealth, and gift taxes relating to foreign assets.

Main Requirements

• Applicant must not have been a Maltese tax resident for at least 5 years before applying
• Proof of foreign income sources is required
• Applicant must satisfy the requirements of the chosen residency program
• Spouse, dependent children, and other relatives may be included

Residency by Investment

• Property rental route from €169,000
• Property purchase route from €474,000
• Liquid assets from €500,000 required
• Eligible family members include spouse, children, and parents
• Processing from approximately 9 months
• Citizenship possible after 5–7 years

Tax Treatment

Tax applies to:

• Malta-source income
• Foreign income transferred into Malta

No tax applies to:

• Foreign income kept outside Malta
• Foreign capital gains not remitted into Malta

What to Consider Before Choosing a Non-Dom Regime

Income Structure

Fixed-tax systems are generally more beneficial for individuals with consistently high income. Remittance-based systems are more attractive when most capital remains abroad.

Family Inclusion Costs

Each country applies different fees and conditions for including spouses and children.

Residence Requirements

Investors should assess how much time they are realistically able to spend in the country.

Long-Term Objectives

Important factors include citizenship timelines, investment requirements, and overall quality of life.

Timing Matters

Following the closure of the UK Non-Dom regime and the 2025 reforms, securing EU residency with tax advantages has become an increasingly strategic move.