Who it is designed for
Inbound employees and individual business operators
How the tax treatment works
50% of qualifying Greek employment/business income exempt from income tax. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Not Greek tax resident in five of the previous six years.
- Transfer from an EU/EEA state or a state with qualifying tax-administration cooperation.
- Employment must be with a Greek entity/permanent establishment, or qualifying individual business activity.
- Declare an intention to remain in Greece for at least two years.
Seven years does not mean a new clock at each job
At €100,000 of fully qualifying Greek employment income, the 50% exemption leaves €50,000 in the modelled tax base. The relief lasts seven tax years; changing jobs does not create a fresh seven-year period.
What to establish before accepting an offer
AADE’s FAQ explains that employment or business changes must be notified. It also describes continuation when a new qualifying employment or individual business begins within twelve months, within the original period. Check those procedures before assuming a gap is harmless.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Greece guidance