Relocating to Greece in 2026? A 50% Tax Break for Employees and Entrepreneurs under Article 5C
Legally Updated Introduction
In November 2020, Greece introduced a highly attractive tax incentive (Article 5C of the Greek Income Tax Code) aimed at reversing brain drain and attracting international talent.
Originally, the regime required the creation of a “new” job position as a prerequisite for eligibility. However, subsequent legislative amendments—culminating in Law 5222/2025—have abolished this requirement, significantly broadening access to the regime.
Today, individuals may qualify for the 50% income tax exemption regardless of whether they take up a newly created role or an existing position, or establish their own business activity in Greece.
Now firmly established as a permanent feature of the Greek tax system, Article 5C continues to serve as a key tool for professionals, entrepreneurs, and returning Greek nationals, offering a stable 7-year tax incentive for eligible tax residents.
Key Legislative Changes (2020–2026)
The evolution of Article 5C has substantially improved its flexibility and accessibility:
- Abolition of the “New Job” Requirement Under Law 5222/2025 (Article 134, Gov. Gazette A’/28.07.2025), applicants are no longer required to demonstrate that they are filling a newly created position. Eligibility now extends to existing roles or vacancies, removing a major practical barrier.
- Abolition of the Special Solidarity Contribution While the original framework included an exemption from the special solidarity contribution, this levy has been fully abolished for private-sector employees and business activity as of 2023. The Article 5C regime nonetheless ensures protection against any future reintroduction of similar charges during the 7-year period.
- Expanded Portability of the Regime Recent administrative guidance clarifies that beneficiaries may change employers within Greece during the 7-year period without losing the benefit, provided that there is no interruption in employment exceeding 12 months.
- Digital Transformation of the Application Process Applications are now submitted exclusively via the myAADE digital platform, using TAXISnet credentials, replacing the previous paper-based procedures and significantly streamlining the process.
Scope of the Regime
The regime provides a 50% exemption from income tax on income derived in Greece from:
- Employment
- Individual business activity
- Or both simultaneously, provided the respective conditions are met
The exemption applies to the total qualifying income generated in Greece.
Additionally, beneficiaries remain exempt from deemed income (“tekmiria”) arising from the ownership or use of real estate and private vehicles, regardless of number.
Eligibility Criteria
To qualify, individuals must cumulatively:
- Not have been Greek tax residents for 5 out of the last 6 years prior to transfer
- Relocate from an EU/EEA country or a jurisdiction with administrative tax cooperation with Greece
- Provide services in Greece through: an employment relationship with a Greek entity or permanent establishment, or individual business activity established in Greece
- Declare their intention to remain in Greece for at least 2 years
Procedure & Application Process
Applications are submitted to the Tax Office for Foreign Tax Residents & Alternative Tax Regimes (AADE) via the myAADE platform.
Key steps include:
- Submission of the application within the prescribed deadline, including declaration of prior tax residence
- Upload of supporting documentation through the digital portal
- Review by the competent authority (with possible requests for additional documents within 60 days)
- Issuance of approval and registration via TAXISnet
Upon approval, the individual is officially considered a Greek tax resident under the special regime.
Critical Deadlines for 2026
Timing is crucial and directly affects the commencement of the tax benefit:
- Start of employment/business up to July 2, 2026 → Application deadline: December 31, 2026 → Benefit applies for the 2026 tax year
- Start after July 2, 2026 → Application deadline: December 31, 2027 → Benefit applies from the 2027 tax year
- Supporting Documentation → Must generally be submitted within 60 days from the initial application filing via the digital platform
Late submissions may shift the starting year of the benefit.
Duration & Loss of Status
- The regime applies for 7 consecutive tax years (no extension possible)
- After expiry, standard Greek taxation applies
The regime is automatically lost if:
- The individual ceases employment or business activity in Greece
- The individual transfers tax residence abroad
- Any eligibility condition is no longer fulfilled
In such cases, taxation reverts immediately to the general provisions.
Interaction with Other Tax Regimes
Article 5C may operate alongside or sequentially with other special regimes, such as:
- Non-dom regime (Article 5A)
- Foreign pensioners regime (Article 5B)
provided that the respective eligibility criteria are met at the time of application.
Strategic Importance
The continuous enhancement of Article 5C—particularly through the 2025 legislative reforms—has significantly strengthened Greece’s position as an attractive relocation destination within the EU.
The regime has already drawn foreign investors, entrepreneurs, high-skilled professionals, and returning Greek nationals, contributing to the country’s broader economic and demographic strategy.
About Us
At Amoiridis Law Services®, we are dedicated to assisting our clients in successfully completing their relocation and investment projects in Greece. With extensive experience and a predominantly international clientele, we offer a comprehensive, tailor-made package of consultancy services.
Our multidisciplinary network—comprising lawyers, notaries, accountants, tax advisors, engineers, and real estate professionals—enables us to deliver a fully integrated, end-to-end solution, guiding you through the entire process of transferring your tax residence and benefiting from the applicable tax incentives.
For any further information and clarifications please do not hesitate to contact our qualified legal team, ready to provide you with further personalized information tailored to your needs and your profile.
You can email us: or call/text us directly at: +306908351705 (WhatsApp/Viber)
Athens, May 2026
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