Greek tax incentives for expats and digital nomads: what you can claim in 2026

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You work remotely, freelance or run a business, and Greece is on your shortlist. This guide shows which Greek tax regimes you can actually claim in 2026, what each one is worth, and the conditions that trip people up.

Greece expat and digital nomad tax incentives in 2026: the key figures

Is this guide for you?

Read on if you…

• are a freelancer, founder or employee planning to move to Greece;
• have not been a Greek tax resident for at least five years;
• want to compare the 50% regime with flat-tax options.

Probably not your case if you…

• will stay under 183 days and keep your home elsewhere – you probably won't be Greek resident at all;
• were a Greek tax resident in most of the last five years – the regimes require a real break.

When do you become a Greek tax resident?

All three regimes start from the same point: you must become a Greek tax resident. You are resident if any one of these applies (Art. 4, Law 4172/2013):

1. your permanent home, habitual abode or centre of vital interests – basically where your life is: home, partner, kids, main business – is in Greece;
2. you spend more than 183 days in Greece in any 12-month period.

Residents pay tax on worldwide income. Without a regime, employment and freelance income follow a scale from 9% up to 44% above €60,000.

The practical guide to obtaining tax residency in Greece covers the AFM tax number, registration and filing.

How does the 50% exemption (Art. 5C) work?

This is the regime most remote professionals look at. Under Article 5C of the Income Tax Code, 50% of your Greek employment or business income is exempt for seven tax years.

Who qualifies

• You were not a Greek tax resident for 5 of the 6 years before moving.
• You move from an EU/EEA country, or from a country that has an administrative cooperation agreement with Greece.
• You take up a job with a Greek company or a Greek permanent establishment of a foreign company, or start a business activity in Greece.
• You commit to stay in Greece for at least two years.

Freelancers vs remote employees

Good news: freelancers who register a business activity in Greece can qualify, even with foreign clients. Their profit is then taxed on only half its amount.

Here's the catch for employees. If your employer has no Greek entity or permanent establishment, your salary does not usually qualify.

How to apply

1. Get your AFM and register your Greek address.
2. Register your activity or start your Greek job.
3. File the application with your tax office through myAADE. If you move by 2 July, you can apply by year-end for that tax year.
4. Keep proof of your prior foreign residence, such as tax residence certificates.

What do the flat-tax regimes (Art. 5A and 5B) offer?

Art. 5A – the €100,000 non-dom regime

This is aimed at wealthy individuals and investors. You pay €100,000 a year to cover all foreign income, however large. Each family member included adds €20,000.

• Not Greek resident for 7 of the previous 8 years.
• Invest at least €500,000 in Greek property, companies, securities or shares within three years.
• Foreign assets are free of Greek inheritance and gift tax.
• Lasts up to 15 years. Greek-source income is still taxed normally.

Art. 5B – the 7% regime for pensioners

This one targets people who receive foreign pensions. You pay 7% on all foreign income for 15 years.

• Not Greek resident for 5 of the previous 6 years.
• Moving from a country with an administrative cooperation agreement with Greece.
• Apply by 31 March of the year concerned.

Honestly? For a working freelancer, 5C is usually the right fit. 5A only makes sense with very high foreign income.

Does the Greek digital nomad visa give tax benefits?

No. The digital nomad visa, created by Law 4825/2021, is an immigration status, not a tax regime.

It lets non-EU nationals live in Greece while working for employers or clients outside Greece. You need at least €3,500 net per month, with more for a spouse and children. It starts as a 12-month visa and can be followed by a residence permit.

The tax rules are the ordinary ones. Stay more than 183 days, or move your life to Greece, and you are a Greek tax resident. You then owe Greek tax on worldwide income.

A visa holder who becomes resident can still look at 5C if they start a business activity in Greece. But the visa does not hand it to you.

What about young people and families?

Since 2026, Greece's income tax scale is lower for some taxpayers (Law 5246/2025):

• Under-25s pay 0% on income up to €20,000.
• Ages 26–30 pay a reduced rate on the second €10,000 bracket.
• Parents get lower rates in the lower brackets, depending on the number of children.

These cuts apply to every resident, not only newcomers. They can stack with 5C on the taxable half of your income.

Common mistakes (and what they cost)

• Assuming the nomad visa is a tax break → you owe tax at up to 44% on worldwide income once resident.
• Missing the application deadline → you lose the regime for that year, and sometimes for good.
• Applying 5C to a foreign salary without a Greek employer → the exemption can be denied on audit, with penalties and interest.
• Leaving within two years → you may have to repay the benefit already received.
• Keeping your old home and family abroad → your former country can still claim you as resident.

Frequently asked questions

Is there a tax exemption for expats in Greece?

Yes. Under Art. 5C, people who were not Greek tax residents for 5 of the previous 6 years can exempt 50% of their Greek employment or business income for seven tax years. They must work for a Greek entity or start a business activity in Greece. Investors and pensioners have the €100,000 and 7% flat-tax regimes instead.

How are digital nomads taxed in Greece?

Digital nomads are taxed like anyone else. If you stay more than 183 days in a 12-month period, or move your centre of life to Greece, you become tax resident. You then pay 9% to 44% on worldwide income in 2026. The digital nomad visa gives no exemption, although a registered freelancer may qualify for 5C.

Can a remote employee of a foreign company use the 50% regime?

Usually not. Art. 5C requires a job with a Greek company or a Greek permanent establishment of a foreign company, or your own business activity in Greece. A remote salary from a foreign employer with no Greek presence normally falls outside. Some people switch to freelance status, which needs care with their employer.

How much is the Greek non-dom tax?

The Art. 5A regime costs a flat €100,000 per year, covering all foreign income regardless of the amount. Each included family member adds €20,000. You must not have been Greek resident for 7 of the previous 8 years and must invest at least €500,000 in Greece. The regime lasts up to 15 years.

Can I combine the Greek regimes?

No. You can only use one of Art. 5A, 5B or 5C at a time, because each covers a different type of income. You can, however, combine 5C with the general reductions for young people or parents on the taxable half of your income. Pick the regime that fits your main income source.

What happens to the regime if I leave Greece?

The regime ends when you stop being a Greek tax resident. Under 5C you committed to stay at least two years, so leaving earlier can put the benefit at risk. To leave cleanly, you must file a transfer-of-residence application with AADE early in the year after departure.

Related guides

• How to obtain tax residency in Greece
• How to cease your tax residency in Greece
• Personal tax deductions and benefits in Greece
• Greece tax landscape overview
• Tax incentives for expats and digital nomads in Portugal
• Tax breaks for expats and digital nomads in Spain
• All country tax guides

Sources

• AADE – Tax incentives to attract new tax residents
• AADE – Tax residence for natural persons (Art. 4 ITC)
• Ministry of Migration and Asylum – Migration portal
• National Printing Office – Government Gazette (ΦΕΚ)
• PwC Worldwide Tax Summaries – Greece, other tax credits and incentives

This guide is general information, not personalised tax advice. See how we research and review.