In recent years, Greece has introduced a series of incentives aimed at attracting tax residents from abroad — investors, pensioners, and professionals who wish to conduct activity in the country.

Through the provisions of articles 5A, 5B and 5C of the Income Tax Code, the Greek state offers special taxation regimes that are simple, transparent, and advantageous for those choosing Greece as their new tax base.
Let’s look in simple terms at what each regime provides.

Article 5A – Regime for Investors
It concerns high-net-worth individuals who transfer their tax residence to Greece and make an investment of at least €500,000 (in real estate, businesses, or investment schemes).
• The investor pays a flat tax of €100,000 annually, regardless of the amount of global income.
• For each family member included in the same regime, an additional €20,000 is added annually.
• The regime lasts up to 15 years.

Article 5B – Regime for Foreign Pensioners
It is aimed at pensioners who receive a pension from abroad and choose to live and be taxed in Greece.
• All income arising outside Greece is taxed at a flat rate of 7%.
• The regime lasts up to 15 years.

Article 5C – Regime for Employees and Entrepreneurs
It concerns individuals who transfer their tax residence to Greece in order to work or conduct business activity.
• A 50% income-tax exemption is granted on income from employment or business activity for up to 7 years.
• Requirements: They must not have been Greek tax residents for 5 of the previous 6 years and must come from an EU member state or a country with an active administrative cooperation agreement.

Additional Notes     
• It is not possible to simultaneously fall under both regimes 5A and 5B, but a transition to 5C is allowed if conditions are met.
• All three regimes offer a clear, stable, and attractive tax environment, ensuring transparency and predictability. 

The regimes at a glance

Interested in learning more?
If you are considering transferring your tax residence to Greece or wish to explore the available programs, contact your tax or legal advisor, or a specialised member of our team for personalised guidance and evaluation of your options.