Question 1

What is Greece's Article 5C 50% tax exemption?

Accepted Answer

Under Article 5C of Law 4172/2013 (introduced by Law 4758/2020), a qualifying individual who transfers their tax residence to Greece for new employment or business has 50% of their Greek employment or business income exempt from income tax for 7 years. Only the remaining 50% is taxed at the normal progressive rates.

Question 2

How do I apply for Greece's Article 5C 50% exemption in 2026?

Accepted Answer

Transfer your tax residence to Greece, obtain a Greek tax number (AFM), and take up new employment or start a business in Greece. Then submit the inclusion application electronically through the myAADE portal using your TAXISnet credentials. If you start work on or before 2 July, you apply by the end of that same year and the regime applies for that year; if you start later, it applies from the next year. AADE issues a decision within about 60 days, and the benefit runs for 7 years.

Question 3

Who qualifies for the Greek 50% exemption?

Accepted Answer

You must not have been a Greek tax resident for 5 of the previous 6 years, take up new employment with a Greek entity (or a Greek permanent establishment of a foreign company) or start a business/self-employment in Greece, and declare an intention to stay at least 2 years. There is no restriction by profession, but pure digital nomads working only for foreign clients are excluded.

Question 4

Did Greek tax brackets change for 2026?

Accepted Answer

Yes. The 2026 reform cut several mid brackets and added a new band: 9% up to 10,000 euro, 20% to 20,000, 26% to 30,000, 34% to 40,000, 39% to 60,000, and 44% above 60,000. The top 44% rate now starts at 60,000 euro instead of 40,000.

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