Greece: Article 5C Inbound Worker / Business Regime

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.

Where this regime can matter

The practical value of a special regime is the difference it creates over the period you expect to remain in the country. Compare the qualifying years with the ordinary tax system that applies before or after the relief, and separate employment income from investment, foreign-source and other income that may follow different rules. A strong headline rate can be less valuable if the route is short, difficult to maintain or does not cover the income that matters most to you.

Questions to answer before you rely on it

• Do I satisfy every prior-residence and arrival condition?
• Which parts of my remuneration are actually covered?
• Who must apply, and what is the deadline?
• What happens if I change employer, role or residence status?
• What tax and social-security rules apply when the special period ends?