How Article 5C works
Article 5C of Law 4172/2013 (introduced by Law 4758/2020) is Greece's inbound-worker / Brain Gain incentive. If you transfer your tax residence to Greece for new work:
- 50% of your Greek employment or business income is exempt from income tax — permanently tax-free, not deferred.
- Only the remaining 50% is taxed at the normal progressive rates.
- The benefit lasts 7 years and is not extendable.
Because only half your income is taxed, the effective rate roughly halves at every level — a large saving for mid-to-high earners.
Eligibility and how to apply
Requirements: you were not a Greek tax resident for 5 of the previous 6 years; you take up new employment with a Greek employer (or the Greek permanent establishment of a foreign company) or start a business/self-employment in Greece; and you declare an intention to stay at least 2 years.
No profession restriction: unlike Spain's Beckham Law or Portugal's IFICI, 5C has no skilled-occupation whitelist — any role filling a new position qualifies. Pure digital nomads working only for foreign clients are excluded.
Applying: file through AADE's myAADE portal. The deadline depends on when you start work in the year; if you start by 2 July, you generally apply for that same tax year, otherwise it applies from the next year. Confirm current deadlines with AADE.
How to apply: steps, myAADE & deadline (2026)
Article 5C is a tax election, not a visa — you apply online through AADE. The deadline is tied to when you start your Greek work, and the regime starts the year you qualify.
Key steps & deadlines
| Step / Item | When |
|---|---|
| Tax residence transfer + AFM | On arrival |
| myAADE inclusion application | By end of year (if work starts ≤ 2 Jul) |
| AADE decision | Within 60 days of the application (Art. 5C(4), Law 4758/2020) |
| Annual tax return (50% exempt) | By 30 June, each year |
There is no government fee for the inclusion application. Once approved, the election is generally binding — confirm details with AADE.
How long does approval take?
We state no processing time: the AADE sources linked below do not publish one. The benefit runs for 7 consecutive tax years from the year of inclusion and cannot be extended. If you start work after 2 July, plan for the regime to begin the following tax year.
Documents to prepare
- Greek tax number (AFM) and TAXISnet credentials.
- Proof of non-residency in Greece for 5 of the previous 6 years.
- Employment contract or proof of new business activity in Greece.
- Declaration of intention to stay at least 2 years.
Frequently asked questions
Is the exemption really tax-free, or just deferred?
Permanently tax-free. 50% of qualifying income is simply not taxed for the 7-year period.
Does 5C cover foreign income?
5C is for Greek-source employment/business income from your new role. Foreign income follows separate rules; Greece has other regimes for different profiles — Article 5B taxes a foreign pensioner's foreign income at seven percent (7%), and Article 5A charges a lump sum of one hundred thousand (100,000) euros a year on foreign income (AADE guide, Articles 5A and 5B).
Can returning Greek nationals use it?
Yes. A core aim is Brain Gain — bringing back Greeks who left during the crisis. If you meet the 5-of-6-year non-residency test, your nationality doesn't matter.
What happens after 7 years?
The exemption ends and your whole Greek income is taxed at the normal progressive rates.
Article 5C application checklist (save your progress)
Tick each item as you prepare it. Progress is saved in this browser — nothing is uploaded. This is a preparation aid, not tax advice.
Sources and official references: AADE — Independent Authority for Public Revenue; Article 5C of Law 4172/2013 (introduced by Law 4758/2020, Government Gazette text, whose paragraph 4 has AADE decide on an application within 60 days); AADE, Tax Incentives for Attracting New Tax Residents under Articles 5A, 5B and 5C of Law 4172/2013 (AADE guide, Athens, 12 November 2025) — confirms the seven (7)-year, fifty percent (50%) income-tax exemption and the myAADE inclusion-application deadline rule (service up to and including 2 July). The same guide carries the Article 5A lump sum of one hundred thousand (100,000) euros and the Article 5B seven percent (7%) rate quoted in the FAQ. The 2026 tax scale, the dependent-children columns, the under-25 and 26–30 rules and the tax reduction used by the calculator are from the Hellenic Ministry of Economy and Finance — Tax Guide, Income Taxation (Tax Years 2026 onwards, updated 2026-06-02, read 2026-10-02). Estimate, not tax advice — consult a licensed Greek tax advisor.