Who exactly qualifies for the Article 5C 50 percent tax exemption in Greece?

To qualify, you must not have been a Greek tax resident in five of the six years before transferring residency to Greece. You must transfer your tax residency to Greece — not just immigration residency. You must begin employment, self-employment, or business activity in Greece, or fill a "new position" with a Greek employer. And you must maintain Greek tax residency for at least two years. EU and EEA citizens can apply directly without a separate visa.

How long does the 50 percent tax break last and can it be extended?

The tax benefit applies for 7 consecutive tax years. The benefit period is fixed: seven years from the year of transfer. There is no extension or renewal mechanism — but individuals can withdraw from the provisions at any time during the application period. Plan your income accordingly for year eight, when standard rates resume.

What are the exact Greek income tax brackets for 2026?

Greece uses a progressive income tax scale: 9 percent on the first 10,000 euros, 20 percent on 10,001–20,000 euros, 26 percent on 20,001–30,000 euros, 34 percent on 30,001–40,000 euros, 39 percent on 40,001–60,000 euros, and 44 percent above 60,000 euros. These rates apply to employment income, pensions, and business profits. The rates were cut by 2 percentage points (except the base 9 percent) from January 2026 under Law 5246/2025. Under Article 5C, the exemption means you only pay tax on 50 percent of your qualifying income — so the effective brackets you face are dramatically lower.

Does the Article 5C exemption also cover social security contributions?

No — and this is a common misunderstanding. The 50 percent exemption applies to income tax only. The principal social security contributions are calculated at a rate of 35.16 percent of gross salary, of which 13.37 percent is borne by the employee and 21.79 percent by the employer. The monthly social security contribution cap for EFKA is set at 7,761.94 euros from 1 January 2026 — meaning contributions are capped for higher earners, which partially offsets the full social security burden.

Where exactly do I submit the Article 5C application and what is the deadline?

The application for inclusion in the provisions of Article 5C is submitted electronically through the IAPR's special application on the digital portal myAADE, using personal TAXISnet codes. File the application with AADE by 31 March of the year following the transfer — or 31 July for residents transferring later in the calendar year. The official AADE page for this submission is at aade.gr under "Application for inclusion under the special tax regime (Article 5C of the Income Tax Code)." Missing the deadline costs you an entire year of benefits — potentially thousands of euros. Do not miss it.

Greece 2026: Move Here and Cut Your Income Tax in Half for 7 Years — Legally

Half your income tax, gone. Not through a loophole, not by hiding money offshore — but through a law that Greece passed specifically to attract people like you. Greece gives qualifying new tax residents a 50 percent income-tax exemption for up to seven years under Article 5C of its Income Tax Code. If you earn 60,000 euros a year, that is thousands of euros you stop sending to your government — every single year, for seven straight years.

What Most Workers Moving to Greece Never Find Out About Article 5C

Here is the thing nobody tells you when you start researching a move to Athens or Thessaloniki: Greece does not just have warm weather and cheap rent. It has one of the most generous tax regimes for incoming professionals in the entire European Union — and most people discover it three years too late, after they have already been filing as ordinary tax residents and paying the full rate.

Greece taxes personal income on a progressive scale from 9 percent to 44 percent under Law 5246/2025, effective from 1 January 2026. The 2026 reform cut most brackets by 2 percentage points, introduced a new 39 percent band for incomes of 40,000–60,000 euros, and gave workers under 25 a full 0 percent rate on income up to 20,000 euros. Those standard rates are real and they bite. At 60,000 euros, you are staring down the barrel of the 44 percent top band — before social security even enters the picture.

But here is what most people never find out: that standard scale is completely optional for you if you are moving from abroad. Eligible new Greek tax residents enjoy a 50 percent exemption from Greek income tax and the special solidarity contribution on Greek-source employment, self-employment, or business income for seven tax years. Seven consecutive years. No annual reapplication once you are approved. And there is no cap on the income amount eligible. That is not a typo. Half your taxable income simply disappears from the calculation — legally, with a government stamp.

The solidarity contribution? The special solidarity contribution has been fully abolished for private-sector employees and business activity as of 2023. So the regime's original promise has actually become even more valuable over time, because the Article 5C regime ensures protection against any future reintroduction of similar charges during the 7-year period.

What the Law Actually Says

The provisions of Articles 5A, 5B and 5C of the Income Tax Code (Law 4172/2013) establish special tax regimes aimed at attracting individuals who are tax residents abroad, by encouraging the transfer of their tax residence to Greece. Article 5C is specifically the one built for working professionals and remote workers.

The incentive lives in Article 5C of the Greek Income Tax Code (Law 4172/2013), introduced by Law 4758/2020. In outline, it lets an individual who moves their tax residence to Greece exempt 50 percent of their qualifying Greek employment or sole-trader income from Greek income tax for up to seven tax years.

Crucially, the law was also recently updated. By Decision A.1096/2026, the option of inclusion under the special tax regime is extended to natural persons who transfer their tax residence to Greece in order to provide services to the Greek State, provided that these services are regulated by the legislation on the payroll and special payrolls. Greece keeps actively expanding who this covers. Today, individuals may qualify for the 50 percent 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.

The Real Numbers for 2026

Zero estimates. Zero memory.

Category	Figure	Source
Minimum wage (white-collar)	920 euros/month gross (14-pay basis)	Ministerial Decision 8934/2026, FEK B' 1759, effective 1 April 2026
Minimum wage annualised (12-month)	1,073.33 euros/month	Ministerial Decision 8934/2026
Income tax — bracket 1	9 percent on 0–10,000 euros	Law 5246/2025, minfin.gov.gr, effective 1 Jan 2026
Income tax — bracket 2	20 percent on 10,001–20,000 euros	Law 5246/2025, minfin.gov.gr
Income tax — bracket 3	26 percent on 20,001–30,000 euros	Law 5246/2025, minfin.gov.gr
Income tax — bracket 4	34 percent on 30,001–40,000 euros	Law 5246/2025, minfin.gov.gr
Income tax — bracket 5	39 percent on 40,001–60,000 euros	Law 5246/2025, minfin.gov.gr
Income tax — bracket 6 (top rate)	44 percent above 60,000 euros	Law 5246/2025, minfin.gov.gr
Tax credit (no children)	777 euros/year, phased out above 12,000 euros	aade.gr
Employee EFKA social security	13.37 percent of gross salary	PwC Tax Summaries / teamed.global, citing Greek Ministry of Labour
Employer EFKA social security	21.79 percent of gross salary	PwC Tax Summaries / teamed.global
EFKA monthly contribution cap	7,761.94 euros/month	Effective 1 January 2026, PwC / teamed.global
Article 5C exemption	50 percent of Greek-source employment/business income	Article 5C, Law 4172/2013; aade.gr
Article 5C duration	7 consecutive tax years	aade.gr

The 44 percent top rate now starts at 60,000 euros — previously 40,000 euros — and a 50,000-euro earner pays approximately 9,400 euros in income tax (around 19 percent effective rate) under the standard scale. Apply the Article 5C exemption and that same earner is taxed on only 25,000 euros of income instead of 50,000 euros — cutting the bill roughly in half before the 777-euro credit is even applied.

At 80,000 euros gross, the difference between paying standard Greek income tax and paying under Article 5C is not marginal — it is a life-changing amount of money. Greece's inbound-professional regime gives remote workers and online entrepreneurs a 50 percent income-tax exemption for 7 years, pushing effective rates to roughly 12–16 percent at 60,000–80,000 euros. Think about that for a moment. A comparable earner in Germany, France, or the Netherlands would face effective rates above 30 percent at those income levels.

What Your Employer Will Never Tell You — and AADE Doesn't Shout About

The first thing most workers miss is the tekmíria exemption. Article 5C also switches off the deemed living-expense presumption — the τεκμήρια — that Greece would otherwise impute to you from occupying a home and running a private car, under Article 33(ι) of the Income Tax Code. In plain language: normally, the Greek tax authority assumes you earn a minimum income based on your lifestyle — the size of your home, whether you own a car. Under Article 5C, the same 50 percent exemption also applies to imputed living-expense tax (tekmiria) on cars and primary residence. That is a double saving that almost nobody talks about.

The second thing workers get caught out on is the social security question. Your 50 percent tax exemption does not eliminate EFKA contributions — social security contributions amount to 13.37 percent at the level of the employee and 21.79 percent at the level of the employer. However, there is a ceiling: the monthly social security contribution cap for the primary social security fund (EFKA) is set at 7,761.94 euros from 1 January 2026. If you earn above that threshold in any given month, you pay no further EFKA on the excess. That is a significant effective saving for higher earners.

The third thing nobody advertises: EU/EEA citizens have freedom of movement and only need to apply for Article 5C directly — non-EU citizens typically need both the Digital Nomad Visa for legal residence and Article 5C for the tax benefit. If you hold an EU passport, the path to this regime is significantly shorter. You do not need a special visa — you just need to transfer your tax residence and file the application.

Here are three things you can do right now. First, check your eligibility directly on the official AADE portal at aade.gr — the exact page is the "Tax Incentives to Attract New Tax Residents" section under Articles 5A, 5B, 5C. Second, if you are already in Greece, use the myAADE digital portal at myaade.gov.gr with your TAXISnet credentials to submit your application electronically — the application for inclusion in the provisions of Article 5C is submitted electronically through the IAPR's special application on the digital portal myAADE, using personal TAXISnet codes. Third, calculate the exact euros you save before you commit to anything — use the free salary calculator at EuroDuty to run the numbers for your specific income level.

Greece vs The Rest of Europe: Who Wins for Remote Workers in 2026?

This is where the comparison gets interesting — and where Greece starts looking very attractive indeed. The two countries people most often consider alongside Greece are Portugal and Spain, both of which also run special regimes for incoming workers. But the competitive picture in 2026 has shifted decisively.

Portugal's NHR tax regime closed to new applicants at the end of 2023. Its replacement, IFICI, offers a 20 percent flat tax but is limited to certified research, tech, and innovation roles — most freelancers, marketers, writers, and remote workers will not qualify. Without IFICI, Portugal's standard progressive tax rates run from 14.5 percent to 48 percent. In other words: if you cannot prove you work in a narrowly defined high-value sector, Portugal charges you full freight. Spain's Beckham Law continues to offer in 2026 a clear, accessible and competitive regime — allowing employees, executives, and many digital nomads to pay tax at a fixed rate of 24 percent for six years, without needing to fit into specific strategic sectors. Spain's 24 percent is broader than Portugal's IFICI, but it is still a flat rate — not a 50 percent exemption applied to a progressive scale. And it lasts only six years against Greece's seven. At income levels of 60,000–80,000 euros, Greece's Article 5C pushes effective rates to 12–16 percent. Spain at 24 percent flat is simply not as competitive at that income band. Greece wins on both headline rate and duration for the majority of mobile professionals. Use the free salary comparator at EuroDuty to run a side-by-side breakdown for your exact salary.

How to Claim What You Are Owed

Confirm your non-residency history. To qualify for Article 5C, you must not have been a Greek tax resident in five of the six years before transferring residency to Greece. Pull together proof of your prior tax residence — previous returns, certificates of fiscal residency from your home country.
Get your Greek Tax ID (AFM). Obtain a Greek AFM (tax number) by registering at your local tax office (DOY) or through the online platform. Without an AFM you cannot file anything in Greece. Bring your passport and proof of address.
Register for TAXISnet / myAADE. Visit aade.gr and create your personal account. This is the portal through which your Article 5C application is submitted, and through which all Greek tax filings are handled digitally.
Submit your Article 5C application on time. For commencement of employment or business activity taking place up to and including 2 July of any given year, the application for inclusion under the provisions of Article 5C must be submitted by the end of that same year. Miss that deadline and you lose that entire tax year of benefit — do not leave this money on the table.
Register with e-EFKA. Your social security registration is separate from your tax registration. Visit efka.gov.gr or ask your Greek employer to register you on day one of employment. The Greek social security system is primarily administered by the Unified Social Security Fund (e-EFKA), which covers the vast majority of employees in both the private and public sectors. Employers and employees are required to make mandatory social security contributions calculated as a percentage of the employee's gross remuneration.
Keep a qualified Greek accountant (logistis) on file. Greek bureaucracy requires immense patience. Getting your AFM and registering with EFKA must often be done in person or via a specialized accountant, as government portals are difficult for non-Greek speakers to navigate. A good logistis pays for themselves in the first month.

Calculate your exact net salary under Article 5C and compare your rights across all 27 EU countries at EuroDuty — completely free.