Eligibility for the special tax regime under Article 5C of the Income Tax Code (ITC) is being expanded, by decision of the Deputy Minister of National Economy and Finance, George Kotsiras, and the Governor of the Independent Authority for Public Revenue, George Pitsilis (A.1138/2026). Now, the incentive to transfer one’s tax residence to Greece also applies to individuals who will be employed as salaried workers by the Greek government.
The new framework applies to:
a) new applications submitted after the publication of the decision
b) applications submitted on or after July 28, 2025 (the date of repeal of paragraph 6 of Article 5C of the Income Tax Code)
c) pending applications before the Tax Administration as of July 28, 2025.
Applications for inclusion must be submitted via the myAADE digital portal (myaade.gov.gr), following this path: Applications > Tax Services > Income > Submit an application for inclusion in a special taxation regime (Article 5C of the Income Tax Code).
For any information or clarification, interested parties may contact the AADE Taxpayer Service (my1521):
- By phone at 1521, on business days from 7:00 a.m. to 8:00 p.m.
- Online at my1521 (24/7), by selecting: Income Tax Issues > Income Tax for Individuals > Overseas Greeks and Foreign Residents / Alternative Income Taxation > Eligibility for Alternative Taxation and Transfer of Tax Residency to Greece Due to Salaried Employment and Business Activities