Τax Benefits (Article 5A, 5B, 5C ITC 4172/2013)
ARTICLE 5A – Ideal for Investors, Business Owners & High-Net-Worth Individuals
Under Article 5A of the ITC 4172/2013, one of the most appealing Greece tax incentives for foreigners is the Non-Dom regime, offering significant tax benefits in Greece for investors who transfer their tax residence to Greece.
Eligible individuals can opt to pay a flat annual tax of €100,000 on their foreign-sourced income, regardless of the amount earned. No income tax return is required for this income in Greece, and the regime can apply for up to 15 fiscal years — offering tax stability and predictability for global investors.
Greece’s Non-Dom regime is especially attractive to those looking to invest in Greece, relocate to Greece, or diversify their global wealth while benefiting from Greece taxation for foreigners and a favorable corporate tax rate in Greece.
Eligible Investment Categories
To qualify for Article 5A, the applicant must invest at least €500,000 in Greece. Eligible investment options include:
· Real estate investment in Greece – purchase or construction of property in Greece for foreigners
· Company participation – investment in a legal entity based in Greece, such as:
· Capital contribution for company formation
· Acquisition of new company shares
· Purchase of existing non-listed company shares
· Greek Government Bonds
· Capital contribution to Alternative Investment Funds (AIFs)
Minimum investment: €500,000, maintained throughout the investment period.
Deadlines & Requirements
· The natural person was not a tax resident of Greece in the previous seven (7) out of the eight (8) years prior to the transfer of his tax residence to Greece,
· Application deadline: March 31st of each fiscal year
· Capital transfer: €500,000 must be transferred to a Greek bank account before the application
· Investment completion: Within 3 years of submission
Services we offer:
Invest smart. Invest in Greece — and benefit from Greece tax incentives, tax-free allowance in Greece, and long-term wealth protection.
Article 5B — Tax Incentives for Retirees
Article 5B of the Greek Income Tax Code has offered one of the most attractive tax benefits in Greece for foreign retirees wishing to transfer their tax residence to Greece.
Under this regime, retirees are taxed at a flat rate of 7% on their foreign pension income for up to 15 years, making Greece an ideal destination for those seeking financial stability and a relaxed Mediterranean lifestyle.
Main Requirements
· You receive a pension from abroad (public or private sector)
· You were not a Greek tax resident for at least 5 of the last 6 years before applying
· Your country has a tax cooperation agreement with Greece
Application deadline: March 31st of each fiscal year
Services we offer:
Whether you are an American moving to Greece, an EU retiree, or a global citizen seeking a tax-efficient retirement, Greece offers a unique combination of low taxation and exceptional quality of life.
Article 5C — 50% Tax Exemption for Freelancer/Self-employed and Employees
Article 5C of the ITC provides generous Greece tax incentives for professionals, employees and freelancers, who choose to relocate to Greece.
Qualified applicants benefit from a 50% exemption on their Greek-source income from employment or business activity for up to 7 consecutive years.
Main Requirements
· You were not a Greek tax resident for at least 5 of the last 6 years prior to application
· You relocate from a country with a tax administrative cooperation agreement with Greece
· Your employment or business activity starts after becoming a Greek tax resident
· You must commit to reside in Greece for at least 2 years
Application deadline: Available throughout the year.
Contact Our Team to receive personalized advice on the most tax-efficient timing for your application.
Key Tax Benefits:
· 50% exemption on income tax
· Applies for up to 7 years
· Includes both employees and self-employed professionals
· Social security contributions still apply
This regime is ideal for remote workers, entrepreneurs, and digital professionals relocating under the Digital Nomad Visa Greece, the Financially Independent Person’s Visa (FIP Greece), or other residency programs.
Our firm provides complete Relocation and Golden Visa support in Greece, ensuring a seamless experience whether you’re applying for the Greece residency by investment, Golden Visa with investment in Greece, or residence permit in Greece.
Services we offer:
