Greek Tax Breaks for New Residents: 50% Relief, 7% and €100,000
Articles 5A, 5B and 5C of the Greek Income Tax Code reward people who move their tax residence to Greece. Conditions, years and how to apply through myAADE.
People who move their tax residence to Greece can use one of three special regimes in the Income Tax Code, as of November 2026: a 50% income tax relief on Greek salary or business income for seven years (Article 5C), a flat 7% tax on foreign income for pensioners for 15 years (Article 5B), and a flat €100,000 a year on foreign income for wealthy investors (Article 5A). All three are claimed through AADE, the Greek tax authority.
Each regime has its own conditions and cannot be combined with another for the same person. All three need you to become a Greek tax resident and to have lived outside Greece for most of the years before the move.
How do the three regimes compare?
| Article 5C: 50% relief | Article 5B: pensioners | Article 5A: non-dom flat tax | |
|---|---|---|---|
| Who it is for | Employees and self-employed people working in Greece | People receiving foreign pensions | High-net-worth individuals |
| Tax benefit | 50% of Greek employment or business income exempt from income tax | Flat 7% on all foreign-source income | Flat €100,000 a year on foreign-source income, plus €20,000 for each family member included |
| How long | 7 tax years | Up to 15 years | Up to 15 years |
| Previous non-residence | Not a Greek tax resident in 5 of the previous 6 years | Not a Greek tax resident in 5 of the previous 6 years | Not a Greek tax resident in 7 of the previous 8 years |
| Other conditions | Move from an EU/EEA or treaty country; commit to stay at least 2 years | Move from a country with a tax cooperation agreement with Greece | Invest at least €500,000 in Greece within 3 years |
Figures are as of November 2026. Greek-source income under 5A and 5B is taxed at normal rates, outside the special regime.
Who qualifies for the 50% income tax relief?
Article 5C covers people who move their tax residence to Greece and work here as employees or run a business here. The main tests are that you were not a Greek tax resident in five of the six years before the move, that you come from an EU or EEA country or a country with which Greece has an administrative cooperation agreement on tax, and that you plan to stay at least two years.
The exemption covers 50% of the income from that work for seven years in a row. Public sector employees have also been brought into the regime. Sources disagree on whether a brand-new job is still required, so check your contract against the current AADE guidance.
Remote workers on the digital nomad permit often ask about 5C. Whether income from a foreign employer qualifies depends on how the work and contract are set up, which is a question for a licensed accountant.
How does the 7% regime for pensioners work?
Article 5B lets people who receive foreign pensions pay a flat 7% on all their foreign-source income, not only the pension, for up to 15 years. There are no Greek tax credits or deductions under the regime, and income from Greek sources is taxed normally.
The regime suits retirees moving on the financially independent person permit, as long as their previous country of residence has a tax cooperation agreement with Greece.
What is the €100,000 flat tax?
Article 5A sets a flat tax of €100,000 a year on all foreign-source income, whatever the amount, for up to 15 years. Each relative included (spouse, children, parents) adds €20,000 a year. You must invest at least €500,000 in Greek property, companies or securities within three years of applying, and a golden visa investment can count as proof.
Law 5313/2026 kept the regime in place. AADE decision A.1147/2026, issued in July 2026, set the current procedure: you can apply by 30 September of the year of arrival to be covered from that year, or by 30 September of the next year to be covered from then. People who move after 2 July must take the second option. AADE issues the assessment by the last working day of November, and payment is due by the last working day of December.
How do you apply?
- Get an AFM tax number and your TAXISnet login.
- Become a Greek tax resident and update your status with the tax office.
- File the application for the regime through myAADE, the authority’s online portal, under the income section. AADE has a dedicated application service for Article 5C.
- Upload proof of previous tax residence abroad (tax residence certificates for the earlier years) and the documents for your regime.
- Keep AADE’s decision; your accountant will need it for each yearly tax return.
The filing deadline for 5C and 5B depends on when you moved and when the work or pension started. Sources do not agree on a single date, so check the current deadline with AADE (my1521 helpline) or an accountant before the year you move ends.
Bottom line
Get tax residence certificates from your old country for each of the past six to eight years before you leave, because they are much harder to obtain later and every regime asks for them. These are tax rules, not advice for your situation: for anything beyond a simple salary, check with a licensed Greek accountant (logistis).
FAQ
Can I use two regimes at once?
No. A person can be under only one of the special regimes at a time, so compare them before you file.
Do I lose the relief if I leave Greece early?
For 5C, leaving before the two-year commitment can mean losing the relief already granted. Check the conditions in your AADE decision with an accountant before you plan a move away.
Are Greek pensions covered by the 7% regime?
No. The 7% applies to foreign-source income only. Greek pensions and other Greek income are taxed at the normal scale.
