The non-domicile (non-dom) tax status allows individuals to limit or avoid taxes on global income by maintaining tax residency in a country without being fully domiciled there. For over 200 years, the UK operated one of the most attractive non-dom regimes, but with its abolition in April 2025, wealthy individuals are seeking alternatives across Europe. Non-dom EU countries like Greece, Malta, Cyprus, Spain, Ireland, and Italy now offer compelling programmes with distinct advantages and eligibility criteria.
This guide explores the leading European non-dom regimes available in 2025, their requirements, and how they can be combined with residency programmes for optimal tax efficiency.
Leading European Non-Dom programmes
Understanding the specific benefits and requirements of each programme helps high-net-worth individuals choose the most suitable jurisdiction for their tax planning and lifestyle needs.
Greece: Flat €100,000 Annual Tax
Greece’s non-dom regime offers participants a flat annual tax of €100,000 on foreign-sourced income, regardless of amount earned, for up to 15 years. This compares favorably to Greece’s progressive tax system, where rates reach up to 44% on high earnings.
Eligibility Requirements:
- Must not have been a Greek tax resident for 7 of the previous 8 years.
- Minimum €500,000 investment in Greek real estate, businesses, or securities.
- Greek residency required.
Family Benefits: Spouses and dependent children can be included for an additional €20,000 per person annually.
Golden Visa Connection: Greece’s Golden Visa programme grants renewable 5-year residency permits starting at €250,000 in real estate, with 6-month processing time covering spouses, parents, and children.
Malta: 15% Flat Tax on Remitted Income
Malta provides substantial non-dom advantages with a flat 15% tax on foreign income remitted to Malta, while non-remitted foreign income remains tax-free. Additionally, there are no inheritance, wealth, or property taxes.
Eligibility Requirements:
- Non-resident for tax purposes or no residence in Malta for at least 5 years prior to application.
- Demonstrated source of foreign income.
Family Benefits: Spouses and dependent children can be included in applications.
Golden Visa programme: Minimum investment of €182,000 with real estate options and €500,000 proof of funds. Processing takes 6-8 months, extending to spouses, dependent children, and parents. Citizenship eligibility in 1-3 years depending on investment.
Cyprus: Complete SDC Exemption
Cyprus Non-Dom scheme provides substantial benefits for tax residents not considered domiciled in Cyprus. Non-Doms are completely exempt from Special Defence Contribution (SDC) on dividends, interest, and rental income, regardless of domestic or international origin.
By comparison, domiciled residents face SDC rates of 17% on dividends, 30% on interest, and 3% or 75% of gross rental income.
Eligibility Requirements:
- Must not have been a Cyprus tax resident for at least 17 of the last 20 years.
- Domicile of origin outside Cyprus or established domicile of choice abroad.
Family Benefits: Extends to spouses and dependent children.
Residency programme: Minimum €300,000 investment in residential real estate with 6-month processing. EU citizenship available after 8 years, covering investor, spouse, and dependent children up to 25.
Spain: Beckham’s Law (Limited Duration)
Spain’s “Beckham’s Law” applies a flat 24% tax rate to Spanish-sourced income up to €600,000 for 6 years, with foreign income not subject to Spanish tax.
Eligibility Requirements:
- Must not have been a Spanish tax resident for the previous 10 years.
- Employment by a Spanish company or contract to work within Spain.
Family Benefits: Applies to spouses and dependent children relocating under the same agreement.
Note: Spain’s Golden Visa scheme was abolished on April 3, 2025.
Ireland: Remittance-Based System
Ireland’s remittance-based tax system offers significant advantages to non-domiciled residents, who are taxed only on income brought into the country. This provides flexibility and tax efficiency for those with foreign income remaining outside Ireland.
Eligibility Requirements:
- Demonstrate non-domiciled status in Ireland
- Not consider Ireland permanent home
- Status maintainable indefinitely without establishing permanent domicile
Residency Investment: Minimum €1,000,000 in approved investment funds for 3 years, plus €2,000,000 minimum net worth proof. Initial 2-year permit with 3-4 month processing, covering spouse and dependent children.
Italy: Enhanced Flat Tax Regime
Italy’s non-dom programme allows individuals to pay a flat €200,000 annual tax on foreign income, regardless of amount earned, for up to 15 years. This increase from the previous €100,000 rate applies to individuals establishing Italian tax residence after August 10, 2024.
Eligibility Requirements: Must not have been an Italian tax resident for 9 of the previous 10 years.
Family Benefits: Spouses and dependent children included for additional €25,000 per person annually.
Golden Visa programme: Minimum €500,000 investment in company shares, government bonds, or public importance projects. 2-year validity with 6-month processing, covering investor, spouse, partner, parents, and children.
Comparative Analysis of Programmes
Each programme offers unique advantages depending on individual circumstances and tax optimization goals.
- Lowest Annual Cost: Greece (€100,000) and Malta (15% on remitted income only).
- Longest Duration: Greece, Cyprus, Ireland, Italy (up to 15 years or indefinite).
- Lowest Investment Threshold: Greece (€250,000 real estate for residency).
- Most Comprehensive Benefits: Cyprus (complete SDC exemption).
- Family-Friendly: All programmes include family members with varying additional costs.
According to OECD tax policy analysis, countries offering competitive tax regimes for high-net-worth individuals continue to attract significant foreign investment and talent.
Strategic Considerations for Selection
Choosing the optimal non-dom programme requires careful consideration of multiple factors beyond just tax rates.
- Tax Efficiency: Consider total annual costs including family members and compare with current tax obligations.
- Investment Requirements: Evaluate whether required investments align with portfolio diversification goals.
- Lifestyle Factors: Consider climate, culture, language, and proximity to business interests.
- Long-term Planning: Assess citizenship pathways and inheritance planning implications.
- Professional Requirements: Some programmes require employment or specific business activities.
Optimizing European Tax Residency
European non-dom programmes offer attractive alternatives to traditional high-tax jurisdictions, particularly following the UK’s regime abolition. Each programme provides unique benefits, from Greece’s fixed €100,000 annual fee to Cyprus’s comprehensive exemptions and Malta’s remittance-based system.
Success requires careful analysis of personal circumstances, investment capacity, and long-term objectives. The combination of favorable tax treatment with European residency and potential citizenship creates compelling value propositions for high-net-worth individuals seeking tax optimization and lifestyle enhancement.
Whether prioritizing minimal annual costs, comprehensive exemptions, or strategic investment opportunities, Europe’s diverse non-dom landscape offers solutions for sophisticated tax planning while maintaining access to world-class infrastructure, education, and quality of life.
