Residency and regime map
Your resident or non-resident position, and which special regime, if any, could realistically apply, mapped before any deadline.
Greece Tax Services
Greece tax services, organized from one place.
Greece tax services for expats cover five things: the AFM tax number, the annual E1 return (filed between 15 March and 15 July for the previous year), and three special regimes: the EUR 100,000-a-year non-dom lump sum, the 7% flat tax for foreign pensioners and the 50% impatriate relief on Greek work income. Without a special regime, Greek tax residents report worldwide income, and salary, pension and business income is taxed at 9% to 44% in 2026. Greece tax services are a managed path through those steps: we map your residency and the regime that could fit, prepare the evidence with you, and hand a clean file to a licensed Greek tax adviser who gives the advice and files.
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First call: leave with your residency position, which special regime could fit, the services you actually need, and a licensed-adviser handoff in motion.
Researching the route first? Read the Greece tax guide
What you get
What the Greece tax services cover.
Most Greece tax problems come from sorting residency and the special regimes too late. We organize the facts early, route you to the right service, and hand a clean file to a licensed tax adviser.
The right services, scoped
Which of AFM setup, annual filing, the non-dom regime, the 7% pensioner regime, or the 50% impatriate relief you actually need.
Exposure and evidence organized
Income inventory, special-regime eligibility evidence, and foreign-income scope packaged for adviser review.
Licensed-adviser handoff
A clean file delivered to a licensed Greek tax adviser or accountant who reviews the position, advises, and files.
One entry point, the right specialists
Instead of guessing which tax service you need, you get one review that routes you to AFM setup, filing, the non-dom regime, the 7% pensioner regime, or the 50% impatriate relief, then to the licensed adviser who handles the advice.
Which Greek special tax regime fits you?
Greece has three: the non-dom lump sum (EUR 100,000 a year on all foreign income, up to 15 tax years, article 5A), the 7% flat tax for people with a foreign pension (7% on all foreign income, up to 15 tax years, article 5B) and the 50% impatriate relief for people who move to work in Greece (7 tax years, article 5C). Each has its own eligibility test and application deadline.
When do you become a Greek tax resident?
You are a Greek tax resident if your permanent or main home, habitual abode or centre of vital interests is in Greece, or if you are in Greece for more than 183 days in any 12-month period, in which case residence counts from your first day there (Income Tax Code article 4). Residents report worldwide income, with credit for foreign tax, unless a special regime changes the picture.
Tax advice handled by licensed specialists
Movingto maps the case path and prepares the file. A licensed Greek tax adviser or accountant handles the tax position, advice, and filings.
Who this fits
Why start with Movingto for Greece tax?
The valuable work is deciding what you actually need: the residency position, whether a special regime applies, which filings are due, and getting a clean file to the right licensed professional before deadlines bite.
Good fit for
- Expats arriving who want their Greek tax set up correctly from year one
- High-net-worth movers weighing the non-dom lump-sum regime
- Foreign pensioners considering the 7% flat tax
- Relocating workers checking the 50% impatriate relief
- Anyone who needs an AFM and annual filing handled
Not the right fit for
- Anyone wanting tax advice or a tax opinion directly from Movingto
- Clients needing full bookkeeping, VAT, or company accounting
- People who already work with a full-service Greek accountant
- Anyone seeking refund, savings, or tax-outcome guarantees
Service scope
How the tax case is managed.
You get a managed path and a clean evidence package across your Greek tax needs. A licensed Greek tax adviser or accountant handles the tax position, advice, and filings.
- Included workstreams
- 4
- Professional scope
- Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto
Residency and regime triage
We map your resident or non-resident position and which special regime could be in scope, so the right questions reach the adviser.
Managed by Movingto
Routing to the right service
We scope which services you need, AFM setup, filing, the non-dom regime, the 7% pensioner regime, or the impatriate relief, instead of bundling work you do not.
Managed by Movingto
Exposure and evidence organization
We organize the income inventory, regime-eligibility evidence, and foreign-income scope the adviser needs to decide treatment.
Managed by Movingto
Adviser handoff and deadlines
We hand a packaged file to a licensed Greek tax adviser and keep filing and application deadlines on the calendar.
Handled by the relevant specialist
Tax advice or filing from Movingto
Movingto maps the case path and prepares a clean file. Tax advice, filing decisions, and submissions are handled by the licensed or qualified tax professional responsible for that scope.
Handled by the relevant specialist
Refund, savings, or outcome guarantee
No adviser can guarantee a refund, a tax result, savings, or AADE acceptance. The facts and specialist advice control the outcome.
How it works
From a tax question to the right specialist.
Each stage turns an unclear tax situation into a governed plan: residency, regimes, the services you need, organized evidence, then handoff to a licensed adviser.
Case path05 managed stages
- Step 1 of 5
Map residency and goals
Review your days in Greece, arrival timing, prior-year status, income, and what you are trying to achieve.
- Step 2 of 5
Identify the regimes
Check whether the non-dom, 7% pensioner, or 50% impatriate regime could apply, and what each needs.
- Step 3 of 5
Scope the services you need
Decide which of AFM setup, filing, and the regime options are actually required.
- Step 4 of 5
Organize the evidence
Build the income inventory, eligibility evidence, and document set the tax adviser will work from.
- Step 5 of 5
Hand off to a licensed adviser
Deliver the file to a licensed Greek tax adviser who advises and files inside the deadlines.
Where to start
Which Greece tax service do you need?
| Your situation | Where to start |
|---|---|
| You need a Greek tax number | Greece AFM tax-number setup |
| You have to file an annual Greek return | Greece tax-return filing |
| You have high foreign income or wealth | Greece non-dom lump-sum tax |
| You are a foreign pensioner | Greece 7% pensioner flat tax |
| You are relocating to work in Greece | Greece 50% impatriate tax relief |
General guide only. The right starting point and your tax treatment are confirmed by a licensed Greek tax adviser.
Compare the regimes
How do the three Greek tax regimes compare?
| Regime | Who it is for | Tax | Duration | Main tests |
|---|---|---|---|---|
| Non-dom lump sum (art. 5A) | High foreign income or wealth | EUR 100,000 a year on all foreign income, +EUR 20,000 per relative | Up to 15 tax years | Not resident 7 of the previous 8 years; EUR 500,000 Greek investment (waived for investor-permit holders) |
| Pensioner regime (art. 5B) | People with a foreign pension | 7% on all foreign income | Up to 15 tax years | Not resident 5 of the previous 6 years; moving from a tax-cooperation country |
| Impatriate relief (art. 5C) | People moving to work in Greece | 50% of Greek work or business income exempt | 7 tax years | Not resident 5 of the previous 6 years; Greek employer, Greek branch or own business in Greece; stay at least 2 years |
Source: Income Tax Code (Law 4172/2013) articles 5A, 5B and 5C, consolidated text, checked 18 October 2026. A licensed Greek tax adviser confirms eligibility and deadlines.
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 (non-dom, 7%, impatriate)
View sourcePwC Worldwide Tax Summaries
Source
Tax incentives to attract new tax residents (articles 5A, 5B, 5C)
View sourceAADE (Greek Independent Authority for Public Revenue)
Source
Greece - Taxes on personal income (2026 rates)
View sourcePwC Worldwide Tax Summaries
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
Source
Income Tax Code article 5A: non-dom lump sum (EUR 100,000 a year, 15 years)
View sourceIncome Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Source
Income Tax Code article 5B: 7% regime for foreign pensioners (15 years)
View sourceIncome Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Source
Income Tax Code article 67: annual return filed 15 March to 15 July, eight instalments, joint filing
View sourceIncome Tax Code (Law 4172/2013), consolidated text on TaxheavenChecked 18 October 2026
Common questions
Questions before you engage.
What do Movingto's Greece tax services include?
One entry point: residency and regime triage, routing to the right service (AFM setup, annual filing, the non-dom lump-sum regime, the 7% pensioner regime, or the 50% impatriate relief), exposure and evidence organization, deadline management, and a packaged handoff. A licensed Greek tax adviser handles the advice and filing.
What special tax regimes does Greece offer?
Three main ones: the non-dom lump-sum regime (a fixed annual tax on all foreign income for high earners and high-net-worth movers), the 7% flat tax for foreign pensioners, and the 50% impatriate relief for people relocating to work in Greece. Each has specific eligibility, and applications run to deadlines.
Who is a Greek tax resident?
Broadly, you are a Greek tax resident if you are physically present in Greece for more than 183 days in any 12-month period, or your permanent home or centre of vital interests is in Greece. Residents are taxed on worldwide income.
What are the ordinary income-tax rates?
For 2026, ordinary income tax runs across progressive bands from 9% up to 44%, after a reduction introduced by Law 5246/2025. Bands are set annually, and special regimes can change the picture entirely. A tax adviser confirms your position.
Do I need an AFM?
Yes. The AFM is the Greek tax identification number, and it is required to file taxes, open a bank account, work, buy property, or sign most contracts. Non-residents can obtain one. The AFM service handles the setup.
Who handles Greece tax advice and filings?
Movingto maps the case path and prepares a clean file. A licensed Greek tax adviser or accountant handles the tax advice, tax position, and filing.
How much is the Greek non-dom tax?
EUR 100,000 a year, whatever your foreign income, plus EUR 20,000 a year for each relative you add, for up to 15 tax years, paid in one instalment by the last working day of December (Income Tax Code article 5A). You must not have been a Greek tax resident in 7 of the previous 8 years and must invest at least EUR 500,000 in Greece within 3 years of applying. Income arising in Greece is taxed under the normal rules.
Does the 7% pensioner regime cover all my foreign income?
Yes. Under article 5B a person with a foreign pension who moves tax residence to Greece pays 7% on all foreign-source income, in one payment by the last working day of December, for up to 15 tax years. You must not have been a Greek tax resident in 5 of the previous 6 years and must move from a country with a tax administrative-cooperation agreement with Greece. The application deadline is set by AADE decision, not by a fixed date in the law.
Does the Greek Golden Visa help with the non-dom regime?
Yes, on one condition. If you hold and keep a Greek investor residence permit, the EUR 500,000 investment test of the non-dom regime does not apply (article 5A(1)). The EUR 100,000 annual tax and the rule that you were not a Greek tax resident in 7 of the previous 8 years still apply.
Private advisory call
Get your Greece tax organized, end to end.
Bring your residency position, income across Greece and abroad, and your goals. We map what you need, check the special regimes, organize the evidence, and hand a clean file to the right licensed adviser.
First call covers
Leave with a clear residency position, the regimes that could apply, and the adviser handoff in motion.
- 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.