Eligibility check
Whether you meet the prior-non-residency rule, the source-country rule, and the Greek-employment-or-business condition.
Greece Impatriate Relief
Half your Greek work income exempt, if you qualify.
Greece's 50% impatriate tax relief (Income Tax Code article 5C) exempts half of your Greek employment or business income from income tax for seven tax years if you move your tax residence to Greece to work for a Greek employer, the Greek branch of a foreign company, or your own business in Greece. You must not have been a Greek tax resident in five of the previous six years; if you start work by 2 July you apply by the end of that year, and if you start later the relief runs from the following year and you apply by the end of it. The impatriate regime is a Greek tax incentive for people who relocate to work in Greece, often called the brain-gain regime. We map your eligibility and the deadline with you, then hand a clean file to a licensed Greek tax adviser.
Updated .
First call: leave knowing whether the regime fits, the exemption and duration, the 2-year commitment, the deadline, and the adviser handoff.
Researching the route first? Read the Greece tax guide
What you get
What we check on the impatriate regime.
An impatriate claim fails when the eligibility or the commencement-based deadline is missed. We test eligibility, flag the commitment, and hand a clean file to the adviser.
Exemption and duration map
The 50% exemption on Greek employment or business income and the seven-year duration, applied to your situation.
Commitment and deadline flags
The two-year residency commitment and the commencement-based application deadline, mapped so they are planned for.
Adviser and employer handoff
A clean file for a licensed Greek tax adviser, and the payroll information your employer needs.
50% of Greek work income exempt
The regime exempts 50% of your Greek employment income, or income from a sole proprietorship in Greece, so only half is taxed at ordinary rates.
How long does the 50% relief last?
Seven tax years, starting with the year your application covers, and it cannot be extended (article 5C(4)). You also declare that you will stay in Greece for at least two years.
Who qualifies for the Greek impatriate regime?
You must not have been a Greek tax resident in five of the previous six years, move from an EU/EEA state or a country with a tax administrative-cooperation agreement with Greece, and work for a Greek employer or the Greek permanent establishment of a foreign company, or start your own business activity in Greece.
Not the digital-nomad regime
This relief is for income earned working in Greece, not foreign remote income. A worker paid only by foreign employers for work done remotely does not qualify on that foreign income.
Who this fits
Why use Movingto for an impatriate case?
The valuable work is testing eligibility against the current rules, flagging the commitment and the commencement-based deadline, and getting a clean file to the adviser and your employer.
Good fit for
- Employees relocating to take up work in Greece
- Professionals setting up a sole proprietorship or business in Greece
- People who have been outside Greece for five of the past six years
- Workers who can commit to staying in Greece at least two years
Not the right fit for
- Digital nomads earning only foreign remote income, which the relief does not cover
- Anyone unable to meet the two-year residency commitment
- Anyone wanting Movingto to confirm eligibility or give tax advice
- People seeking a guaranteed result
Service scope
How eligibility is confirmed.
You get an eligibility triage and an organized file, including the payroll information your employer needs. A licensed Greek tax adviser confirms eligibility, handles advice, and files within their scope.
- Included workstreams
- 4
- Professional scope
- Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto
Eligibility triage
We test prior non-residency, the source-country rule, and the Greek-employment-or-business condition against your facts.
Managed by Movingto
Exemption, duration, and commitment mapping
We map the 50% exemption, the seven-year duration, and the two-year commitment.
Managed by Movingto
Employer information and deadline
We prepare the information your employer's payroll needs and map the application deadline set by your start date.
Managed by Movingto
Adviser handoff
We hand a clean file to a licensed Greek tax adviser who confirms eligibility and the treatment.
Handled by the relevant specialist
Confirming eligibility or filing as adviser
The licensed adviser confirms eligibility, handles tax advice, and files within their scope.
Handled by the relevant specialist
Approval or outcome guarantee
No adviser can guarantee the relief or a tax result. Eligibility depends on your facts and the rules in force.
Regime path
From eligibility questions to a claimed relief.
Each stage turns an assumption into evidence: residency history, the Greek-work basis, the commitment and deadline, the employer side, then handoff to the adviser.
Case path05 managed stages
- Step 1 of 5
Residency and work basis
Confirm prior non-residency, the source country, and the Greek employment or business you are taking up.
- Step 2 of 5
Map exemption and duration
Apply the 50% exemption and the seven-year duration to your situation.
- Step 3 of 5
Plan the commitment and deadline
Map the two-year residency commitment and the commencement-based application deadline.
- Step 4 of 5
Brief the employer
Prepare the payroll information for your employer and organize the evidence the adviser needs.
- Step 5 of 5
Hand off to the adviser
Deliver the file to a licensed Greek tax adviser who confirms eligibility and the treatment.
At a glance
Greece impatriate regime key terms
| Term | Detail |
|---|---|
| Benefit | 50% of Greek employment or business income exempt |
| Duration | 7 tax years, no extension |
| Prior non-residency | Not Greek tax resident 5 of the prior 6 years |
| Source country | EU/EEA or a country with a tax administrative-cooperation agreement |
| Commitment | Declare you will stay in Greece at least 2 years |
| Scope | Greek employer or Greek branch, or own business in Greece (not foreign remote income) |
| Application deadline | Start by 2 July: by the end of that year; start later: by the end of the following year |
| Decision | Tax administration decides within 60 days |
Source: Income Tax Code (Law 4172/2013) article 5C, consolidated text, checked 18 October 2026; the new-job requirement was removed by Law 5222/2025 (as reported by KPMG). General guide only: a licensed Greek tax adviser confirms eligibility.
Evidence
Evidence you can check.
Scope, professional ownership, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Greece - Other tax credits and incentives (impatriate regime, Article 5C)
View sourcePwC Worldwide Tax Summaries
Source
Greece tax updates, 6 August 2025 (Law 5222/2025, new-job rule removed)
View sourceKPMG
Source
Tax incentives to attract new tax residents (articles 5A, 5B, 5C)
View sourceAADE (Greek Independent Authority for Public Revenue)
Source
Income Tax Code article 5C: 50% impatriate relief (7 tax years, 2 July rule)
View sourceIncome Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Source
Income taxation: 2026 tax scale and the incentives for new tax residents (articles 5A, 5B, 5C)
View sourceHellenic Ministry of National Economy and FinanceChecked 18 October 2026
Source
Income Tax Code article 4: tax residence (home, centre of vital interests, more than 183 days)
View sourceIncome Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Common questions
Questions before you engage.
How much does the Greek impatriate regime exempt?
It exempts 50% of your Greek employment income, or income from a sole proprietorship or business activity carried out in Greece, so only half is taxed at ordinary rates. The benefit applies for seven tax years.
Who is eligible?
You must not have been a Greek tax resident for five of the six years before transferring your residence, relocate from an EU/EEA state or a country with a tax-cooperation agreement with Greece, take up employment with a Greek entity (or the Greek branch of a foreign company) or set up a business in Greece, and commit to staying at least two years.
Does the job have to be a newly created position?
No longer. Law 5222/2025 removed the requirement that the role be a newly created position, and the current text of article 5C has no such condition, so existing roles can qualify. A tax adviser confirms the current conditions for your case.
Does this cover digital nomads or foreign remote income?
No. Article 5C is for income earned working in Greece, with a Greek employer or a Greek-based business. Someone earning only from foreign employers or clients for remote work does not qualify for this relief on that foreign income; that is a separate framework.
When do I apply?
It depends on your start date (article 5C(3)). If you start work in Greece by 2 July, you apply by the end of that year, or during the following year, in which case the relief starts from that following year. If you start after 2 July, you apply for the following year, by the end of that year. For your own business, the start date is the date you begin business activity. A tax adviser confirms the exact deadline for your case.
Who confirms eligibility and files for the impatriate relief?
Movingto tests eligibility, prepares the payroll information for your employer, and organizes the evidence. A licensed Greek tax adviser confirms eligibility, advises on the position, and handles the filing.
Does the Greek impatriate relief cover freelancers and the self-employed?
Yes. Article 5C(7) applies the same rules to people who move their tax residence to Greece to carry on their own business activity there: 50% of the business income earned in Greece is exempt for seven consecutive tax years. The start date for the deadline is the date you begin business activity.
How long does AADE take to decide on a 5C application?
The law gives the tax administration 60 days from the application to approve or reject it (article 5C(3)). If an application is rejected only because documents were missing, you can supply them by 31 March of the following year; the rejection is then withdrawn and a new decision is issued within 60 days.
What happens if I stop working in Greece during the seven years?
If in any tax year you no longer work for a Greek employer or Greek permanent establishment, or no longer meet the commitment to stay in Greece, you leave the regime from that year and your full Greek employment income is taxed at the ordinary rates (article 5C(5)).
Private advisory call
Find out if the impatriate relief is realistic for you.
Bring your residency history, your Greek role or business, and your start date. We test eligibility, map the exemption and commitment, and hand a clean file to a licensed adviser.
First call covers
Leave knowing whether the relief fits, the exemption and duration, the commitment, and the adviser handoff.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare for the Movingto team and any relevant specialists.