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 impatriate regime exempts 50% of your Greek employment or business income from tax for seven years if you relocate to work in Greece. We map your eligibility and the commitment rules, then hand a clean file to a licensed Greek tax adviser.
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? Browse the tax guides
What you get
What we coordinate 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 coordination needed with your employer.
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.
Seven tax years
The relief applies for seven tax years and cannot be extended. You commit to remaining a Greek tax resident for at least two years.
Greek-source work, recent arrival
You must not have been a Greek tax resident for five of the prior six years, move from an EU/EEA or tax-cooperation country, and take up Greek employment or set up a business 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
What Movingto coordinates, and what the adviser confirms.
You get an eligibility triage and an organized file, including employer payroll coordination. Confirming eligibility, advice, and the filing stay with a licensed Greek tax adviser.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Eligibility triage
We test prior non-residency, the source-country rule, and the Greek-employment-or-business condition against your facts.
Coordinated by Movingto
Exemption, duration, and commitment mapping
We map the 50% exemption, the seven-year duration, and the two-year commitment.
Coordinated by Movingto
Employer and deadline coordination
We coordinate the payroll side with your employer and map the commencement-based application deadline.
Coordinated by Movingto
Adviser handoff
We hand a clean file to a licensed Greek tax adviser who confirms eligibility and the treatment.
Handled separately
Confirming eligibility or filing as adviser
Movingto does not confirm eligibility, give tax advice, or file as the adviser. Those stay with the licensed adviser.
Handled separately
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
Coordinate the employer
Coordinate payroll with 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 tax-cooperation country |
| Commitment | Remain a Greek tax resident at least 2 years |
| Scope | Greek-source work only (not foreign remote income) |
General guide only. Eligibility and the current conditions (including the 2025 removal of the new-job requirement) are confirmed by a licensed Greek tax adviser. Based on Article 5C of the Greek Income Tax Code (L.4172/2013).
Evidence
Evidence you can check.
Scope, professional boundaries, 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)
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. The previous requirement that the role be a new position was removed in 2025, 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?
The deadline is tied to when you start work, not a single fixed date: broadly, if you begin by early July you apply by the end of that year, and if you begin later you apply by the end of the following year. A tax adviser confirms the exact deadline for your case.
Does Movingto confirm eligibility or file for me?
No. Movingto tests eligibility, coordinates the employer payroll side, and organizes the evidence. Confirming eligibility, any advice, and the filing stay with a licensed Greek tax adviser.
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 before engaging the right specialists.