Greece
Expatriate Workers Tax Regime
Overview
Greece’s Expatriate Workers Tax Regime (under Article 5C of the ITC) offers a 50% tax exemption on Greek-sourced employment or business income for individuals transferring their tax residence to Greece.
Valid for 7 years, this incentive attracts skilled foreign professionals and entrepreneurs to contribute to the Greek economy.
Benefits
- 50% exemption on Greek-sourced employment, freelance, or business income for seven years.
- Available to both employees and self-employed individuals operating in Greece.
- Open to all sectors, provided the work is Greece-based.
- No solidarity tax on the exempt part of income.
- No imputed income tax for living expenses (cars, housing) under the regime.
- Foreign income taxed under general rules with credit relief; Greek income benefits from exemption.
- Available to both EU and non-EU nationals from eligible jurisdictions.
- No advance tax ruling needed; opt-in via annual return.
- Requires intention to remain in Greece for at least two years.
- Supports digital nomads and remote workers relocating to Greece.
Requirements and Procedures
- Not have been Greek tax resident for 5 of the last 6 years prior to transfer.
- Transfer tax residence from an EU/EEA or administratively cooperative jurisdiction.
- Be employed or conduct business activity in Greece.
- Declare intention to reside in Greece for at least two years.
- File application with the Tax Office for Foreign Residents by July 31 of the year of activity commencement.
- Late applications apply for the following tax year.
- Application processed typically within 60 days.
- Must file Greek annual tax return (Form E1), declaring election of the regime.
- Annual exemption applies automatically if criteria continue to be met.
- Ceases if employment or activity stops for more than 12 months.
How Charfort can help you?
- Assess eligibility and provide tailored relocation advice.
- Assist with application and communication with Greek tax authorities.
- Guide through employment or business setup in Greece.
- Help prepare and file tax returns under the 5C regime.
- Support with payroll structuring and withholding compliance.
- Monitor residency status and eligibility during the 7-year period.
- Coordinate with foreign tax advisors for cross-border planning.
- Advise on solidary tax and imputed income exemptions.
- Provide clarity on foreign income reporting obligations.
- Specialized support for digital nomads and remote workers.
Frequently asked questions
Everything you need to know about the process.
Contact us today
Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.
