Tonia
Accountant · Athens, Greece
- 220 cases handled · 6 in this service
- Speaks: English, Greek
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5.00(10 reviews)
Tax Relief for Relocating Workers (Article 5C) in Greece
Lawyers who check whether an employee or self-employed person moving to Greece qualifies for the Article 5C relief (εναλλακτική φορολόγηση 5Γ), file the application with the tax authority and coordinate with the employer and the accountant.
About Tax Relief for Relocating Workers (Article 5C) in Greece
Tax relief for relocating workers — Article 5C of the Greek Income Tax Code, in Greek εναλλακτική φορολόγηση 5Γ — exempts part of the salary or business income a person earns in Greece after moving here to work, for a set number of years. It is sometimes called the Greek impatriate relief or the tax break for new residents who work in Greece, and it needs no investment. Some older lists and lawyer pages call this service “5C Professional Tax Registration Service”. It completes Greece's set of three alternative regimes together with the non-dom regime (Article 5A) and the regime for foreign pensioners (Article 5B).
Who it is for
Employees taking a position with a Greek employer, self-employed people starting an activity in Greece, remote workers who become Greek tax residents and Greeks returning after years abroad. The applicant has not been a Greek tax resident for most of the preceding years, comes from an EU or EEA country or from a state that cooperates with Greece on tax matters, and intends to stay for a minimum period. The right to work in Greece is separate: non-EU nationals arrive on a work visa or the digital nomad visa.
How it works in Greece
- The application is filed with the tax authority (AADE) through myAADE in the year the work in Greece begins, within the window set by law, with the employment contract or the registration of the business activity and proof of the previous tax residence.
- If approved, the exempt share of the Greek employment or business income is left out of the taxable base for the whole period; the rest is taxed under the ordinary scale.
- The relief also switches off the deemed income Greece normally attributes to a home or a car, which matters for people with a company car or a rented house.
- The employer keeps withholding payroll tax and social security (EFKA) as usual; the relief is reflected in the yearly tax return.
Points to watch
The relief covers income from work in Greece only; foreign income is taxed under the normal rules. Early departure from Greece can undo the benefit. The conditions have moved several times — the requirement that the job be a newly created position has been relaxed and the circle of eligible employers widened — so older articles describe rules that no longer apply; a lawyer confirms the current ones.
What the lawyer does
Assesses eligibility, chooses the right year to apply, prepares the file, liaises with the employer's payroll and with the accountant, and handles follow-up questions from the tax office. For self-employed applicants the tax set-up of the business is coordinated with the application. More in tax services.
Questions and answers
Is Article 5C only for employees?
No — self-employed people and sole traders starting an activity in Greece can apply too.
Can I combine it with the non-dom or pensioner regime?
The regimes are alternatives, each designed for a different situation; a lawyer looks at which one fits.
I work remotely for a foreign company. Does it apply?
It can, when the work is done from Greece and the person becomes a Greek tax resident; the details of the contract matter.
What if I leave Greece before the period ends?
The relief is linked to staying; leaving early can lead to the benefit being lost. The lawyer explains the consequences before the move.
Does my employer have to do anything?
Usually only to adjust payroll once the decision is issued; the application itself is the employee's.
Greece Tax Regimes for New Residents: 7%, 50% and Non-Dom
Open the full tool →See what you would pay in Greece under the 7% regime for pensioners, the 50% relief for people moving for work or the €100,000 non-dom tax — against the ordinary tax.
How it works
Using the calculator
- Choose the regime: pensioner (7%), moving for work (50%) or non-dom (€100,000).
- Say how many of the last 8 years you were tax resident in Greece — each regime is only for people who come from abroad.
- Enter the yearly figures it asks for: the foreign pension; or the salary in Greece, your age and children; or your income from abroad.
The result shows the ordinary tax, the tax under the regime and the difference a year.
The 7% regime for foreign pensioners
Under article 5B of the Income Tax Code, a person who receives a pension from abroad and moves their tax residence to Greece pays 7% on all income from abroad for up to 15 years, instead of the scale of 9–44%. You must not have been tax resident in Greece in 5 of the 6 previous years, and you must come from a country that has a tax-cooperation agreement with Greece. Income from Greece is taxed normally.
The 50% relief for people moving for work
Article 5C exempts half of the salary (or of the business income of the self-employed) earned in Greece for 7 years. It is for people who were not tax resident in Greece in 5 of the last 6 years, who come from the EU/EEA or a cooperating country, work for a Greek employer or a Greek branch, and stay at least 2 years.
The non-dom regime
Article 5A lets a wealthy new resident pay a flat €100,000 a year (plus €20,000 for each family member included) instead of the tax on all foreign income, for up to 15 years. You must not have been tax resident in Greece in 7 of the last 8 years and must invest at least €500,000 in Greece within 3 years — unless you already hold a golden visa.
The ordinary side uses the 2026 scale with its lower rates for parents and for people up to 30. Deadlines, the documents and how a treaty with your country treats your income decide the details — a Greek lawyer or tax adviser checks them before you apply.
1Your details
All 14 payments, before social security
2Your result
| Social security (13.37%)Paid either way; deducted before the tax | €9,359 |
| Ordinary income taxThe 2026 scale on €60,641, less the tax reduction | €16,982 |
| 50% regime (art. 5C)Half of the income exempt, the rest at the same scale — for 7 years | €5,198 |
| The regime saves you a year | €11,784 |
- For an employee of a Greek company (or a Greek branch of a foreign one) who stays at least 2 years; the self-employed get the same 50% on business income.
- Apply in the year you start work (if you start by 2 July) or the next year; documents may follow until 31 March.
- People up to 30 and parents already pay lower rates on the first €20,000 — the calculator applies them on both sides.
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Income Tax Code art. 5A, 5B, 5C (taxheaven), Income Tax Code art. 15 — the 2026 scale (Law 5246/2025), Income Tax Code art. 16 — the tax reduction, e-EFKA circular 4/2026 — the 2026 cap.
Ask a lawyer about your case2 lawyers who provide Tax Relief for Relocating Workers (Article 5C) in Greece
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
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Giannis
Accountant · Symi, Greece
- 11 cases handled
- 3+ years in practice
- Speaks: English, Greek
- Accounting and Finance, Hellenic Mediterranean University
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