Expat Tax Residency in Greece

Relocating to Greece triggers unlimited Greek income-tax liability once you cross the residency threshold defined by Article 4 of the Income Tax Code (Law 4172/2013, as administered by AADE, the Independent Authority for Public Revenue). Greece has structured three separately elected special regimes -- Articles 5A, 5B, and 5C -- that each cap or sharply reduce that liability for qualifying newcomers. None of the three constitutes a tax-free arrangement; each is an alternative to the standard progressive scale and must be formally applied for with AADE by 31 March of the relevant tax year.

How does Greece determine tax residency?

Article 4 of Law 4172/2013 establishes three independent triggers for Greek tax residency (source: AADE official guidance [1]). First, an individual whose permanent or principal home (domicile) is in Greece is a Greek tax resident regardless of days spent there. Second, any individual physically present in Greece for more than 183 days in a calendar year is a Greek tax resident from the first day of that presence -- days need not be consecutive, both arrival and departure days count, and brief foreign trips do not reset the count. Third, crew members of Greek-flagged ships or aircraft become Greek tax residents irrespective of physical-presence patterns. Once any trigger is met, the individual is subject to Greek tax on worldwide income and must file an annual E1 declaration.

What is the Article 5A non-dom flat-tax regime for investors?

Article 5A of the Income Tax Code, introduced by Law 4646/2019, allows individuals who transfer their tax residence to Greece to pay a single annual lump sum of EUR 100,000 instead of standard Greek tax on all foreign-source income, regardless of that income's actual amount (source: AADE official tax-incentives guidance [1]; cross-checked PwC Worldwide Tax Summaries Greece [2]). The regime runs for up to 15 years and is among the longest fixed-duration non-dom regimes in the EU. Each additional family member included in the election pays EUR 20,000 per year. To qualify, the applicant must not have been a Greek tax resident in 7 of the 8 years preceding the transfer, and must commit to investing at least EUR 500,000 in Greek real estate, Greek company shares or securities, or other qualifying Greek assets within three years. Foreign taxes paid cannot be credited against the Greek lump sum. Greek-source income is taxed separately under the standard progressive scale.

What is the Article 5B flat-rate regime for foreign pensioners?

Article 5B of the Income Tax Code, introduced by Law 4714/2020, allows individuals who receive foreign pension income and transfer their tax residence to Greece to pay a flat 7% on their total foreign-source income (not solely the pension amount) in lieu of the standard progressive rates (source: AADE [1]; PwC [2]). The regime lasts up to 15 years. To qualify, the applicant must not have been a Greek tax resident in 5 of the 6 years preceding the transfer and must transfer from a country that has an administrative cooperation agreement with Greece in the field of taxation -- the United States, the United Kingdom, Germany, and most EU states meet this requirement via applicable double-tax treaties. Applications must be filed with AADE by 31 March of the tax year in question; a late application defers eligibility by one full year. The 7% payment is made in a single instalment by 31 July.

What is the Article 5C 50% exemption for relocated employees and the self-employed?

Article 5C of the Income Tax Code, introduced by Law 4758/2020 and amended in July 2025, provides an exemption from income tax and the solidarity contribution on 50% of employment or business income earned in Greece for up to 7 consecutive years (source: AADE [1]; PwC [2]; International Tax Review [3]). To qualify, the applicant must not have been a Greek tax resident in 5 of the 6 preceding years, must transfer from an EU/EEA member state or a country with a tax cooperation agreement with Greece, and must commit to remaining a Greek tax resident for at least 2 years. A significant 2025 amendment (effective 28 July 2025) removed the prior requirement that the employment position be newly created -- qualifying individuals may now transfer into existing roles and still elect the regime. Applications are filed digitally via AADE's myAADE portal by 31 March of the year following relocation.

What progressive rates apply if no special regime is elected?

Individuals who become Greek tax residents without electing Articles 5A, 5B, or 5C are taxed on worldwide income under the standard progressive scale enacted by Law 5246/2025 (effective 1 January 2026) with a top rate of 44% on income above EUR 60,000 (source: PwC Worldwide Tax Summaries Greece [2]). The three regimes are mutually exclusive -- only one may be held at a time -- and cannot be combined.

Comparison of the three special inbound regimes

For context on how Greece's inbound residency architecture compares to neighbouring EU jurisdictions, see the Greece country overview. Practitioners advising on cross-border coordination with Schengen residency permits may also find the expat tax residency category useful for a multi-country comparison.

All three regimes require timely annual application and ongoing AADE compliance. Individuals should consult a licensed Greek tax accountant (logistis forotechnikos) or qualified international tax counsel before electing any regime, as the choice is binding for the elected duration and interacts with double-tax treaty positions, social-insurance obligations under EFKA, and, for Article 5A applicants, the underlying investment commitment.