Rate
—
Duration
7 years
Prior non-residency
5 years
required before applying
Standard top income tax
44.0%
Greece, without the regime
Overview
- Regime
- Article 5C (50% Employment Income Exemption)
- Country
- Greece
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2021
- Expires on
- —
Details
- Summary
- 50% exemption on Greek employment and business income for inbound tax residents.
- Eligibility
- Must not have been Greek tax resident for five of the prior six years. Must transfer residence from an EU/EEA member state or a treaty country.
- Benefits
- 50% of employment and professional income exempt from PIT for seven years.
- Requirements
- Must become Greek tax resident and generate qualifying employment or business income in Greece.
- Limitations
- Only Greek-source employment and business income; other income taxed under general rules. Cannot combine with Article 5B.
- Income types covered
- Employment and business income arising in Greece
- Duration details
- 7 years
Other regimes in Greece
| Name | Type | Rate |
|---|---|---|
| Article 5A (HNW Alternative Taxation) | Lump sum | — |
| Article 5B (7% Foreign Pension Regime) | Flat rate | 7.0% |
View source AADE / Income Tax Code art. 5C