5C Professional Tax Registration Service in Greece

Greece has a tax scheme, known as ‘5C’, for people who move there to work. It lets them pay tax on only half of the money they earn in Greece, for up to 7 years.

Who it is for

Employees, managers, company board members and self-employed people moving to Greece. This includes people joining a Greek company, starting a business there, or being sent to Greece by an international employer.

The main conditions

• The person has not been a Greek tax resident for 5 of the past 6 years.
• They are moving from an EU or EEA country, or from a country that shares tax information with Greece.
• They start a job or self-employed work in Greece.
• They plan to stay in Greece for at least 2 years.

What the scheme offers

• Half of the income from work or business in Greece is free of tax.
• No ‘deemed income’, which is tax worked out from what a person owns, such as a house or car, rather than what they earn.
• A steady tax break for 7 years.
• In some cases, it can be combined with the 5A or 5B schemes.

How the process works

• The job contract or business plan is reviewed and the conditions are checked.
• Help getting a Greek tax number and, if needed, registering a business.
• The application is sent by the end of the calendar year, depending on when the work began.
• Supporting documents are sent within 60 days.
• Ongoing help with yearly tax returns and with keeping the benefit, including what could cause it to be lost.