Greece non-dom regimes: 5A €100,000, 5B 7% and 5C 50% relief

What this covers

The Greek tax authority (AADE) describes articles 5A, 5B and 5C as incentives to attract people who are tax resident abroad to move their tax residence to Greece. People often call article 5A the Greek non-dom regime, although Greek law does not use domicile in the UK sense. Articles 5A and 5B deal with income arising abroad. Article 5C deals with income from work and business arising in Greece. Law 5222/2025 and article 94 of Law 5313/2026 amended article 5A, and AADE decisions A.1147/2026 and A.1192/2026 now set the procedures for 5A and 5B.

Start with Greek tax residence

Each regime assumes the person transfers their tax residence to Greece. Under article 4 of the Income Tax Code, a person is resident if they have a permanent or principal residence, a usual abode or a center of vital interests in Greece, and continuous presence of more than 183 days also makes a person resident from the first day of presence. See the Greece country record.

AADE decision A.1147/2026 says acquiring Greek tax residence is judged only under article 4 and is a separate matter from inclusion in an alternative regime. A visa or residence permit does not decide either question. See golden visas in Europe for the residence permit side.

Check article 5A: €100,000 a year on foreign income

AADE's guide of 12 November 2025 says a person can use article 5A if they were not Greek tax resident in seven of the eight years before the move, and they, a relative, or a legal entity in which they hold the majority invest at least €500,000 in real estate, businesses, securities or shares in entities based in Greece. The investment must be completed within three years of the application, and investments must date from 12 December 2019 onward. The investment condition does not apply to someone who holds and keeps a residence permit for investment activity under article 16 of Law 4251/2014.

The person pays a lump sum of €100,000 for each tax year, whatever the foreign income is, for 15 tax years starting from the year of the application. Each relative included pays €20,000 a year. Relative means the spouse or civil partner and ascendants or descendants in a direct line. Income covered by the regime does not have to be declared, and once the lump sum is paid the tax on foreign income is settled. Decision A.1147/2026 says foreign tax paid on that income cannot be offset against Greek tax.

AADE's guide says the person is also exempt from Greek inheritance and gift tax on movable property located abroad. If the lump sum is not paid in full for a year, or the investment is not completed within three years, the person is taxed on worldwide income under the general rules. In the second case, AADE says that applies from the first year of inclusion.

Note the 2026 procedure for article 5A

Decision A.1147/2026, issued after article 94 of Law 5313/2026 amended article 5A with effect from 25 June 2026, sets the current procedure. A person who moved by 2 July can apply for the year of arrival or the following year. A person who moved after 2 July applies for the following year. The application is due by 30 September of the arrival year or the following year, at the competent unit of KEFODE Attica or KEFODE Thessaloniki, with proof that at least €500,000 was transferred to an account at a financial institution in Greece.

The decision says AADE examines the application within 60 days and decides by the last working day of November. The lump sum is paid in one installment by the last working day of December, cannot be offset against credits and cannot be paid in installments. A person who wants to leave the regime applies for revocation by 30 September of that tax year. AADE's 2025 guide, written before the change, gave a 31 March deadline, so older material may show that date.

Check article 5B: 7% for foreign pensioners

Article 5B is for people who receive pension income arising abroad and move their tax residence to Greece. AADE decision A.1192/2026 says they must not have been Greek tax resident in five of the six years before the move, and must move from a state that has an administrative cooperation agreement in tax matters with Greece.

The person pays tax each year at 7% on all income arising abroad, not only the pension. The decision says this applies even to foreign income that other Greek rules would tax at a lower rate or exempt, unless it is exempt in the state of residence or a tax treaty provides otherwise. Foreign tax paid on that income can be credited up to the Greek tax on it under article 9 of the Code, where a treaty gives both states taxing rights or there is no treaty. Greek income is taxed under the general rules.

Inclusion covers the tax year of the application and 15 tax years in total, and cannot be extended or repeated. The decision says the application is due by 31 October of the arrival year or the following year, with the same 2 July split as article 5A. Unpaid tax for a year ends the regime from that year.

Check article 5C: 50% relief for workers and the self-employed

AADE's 2025 guide says article 5C applies to a person who was not Greek tax resident in five of the six years before the move, moves from an EU or EEA state or a state with a tax cooperation agreement with Greece, works in Greece for a Greek entity or a Greek permanent establishment of a foreign company or carries out individual business activity there, and declares that they will stay in Greece for at least two years.

The person is exempt from income tax on 50% of their employment and business income arising in Greece for seven tax years. They are also exempt for seven years from the annual deemed expenditure based on homes and private cars. If the employment ends, or business activity stops for more than twelve months, the regime ends from that tax year.

Applications are made through myAADE. For work starting by 2 July, the application is for that year and is filed by the end of that year, or within one year from the start of work, in which case it still counts for that year. For work starting after 2 July, it is for the following year. Articles 5A and 5B cannot be combined with each other, but either can be combined with 5C if the conditions of each are met.

Compare the three Greek regimes

The table sets out the main features from AADE's 2025 guide and the 2026 decisions. It does not show which regime costs less for anyone. That depends on the person's income, assets, treaties and the other country's rules. See special tax regimes for new residents to compare with other European countries.

Greek articles 5A, 5B and 5C (AADE guide of 12 November 2025 and decisions A.1147/2026 and A.1192/2026, checked 9 November 2026)
Feature	Article 5A (investors)	Article 5B (pensioners)	Article 5C (workers)
Income covered	Income arising abroad	All income arising abroad	Employment and business income arising in Greece
Tax	€100,000 a year, plus €20,000 per relative	7% of foreign income	50% of that income exempt
Prior non-residence	7 of the last 8 years	5 of the last 6 years	5 of the last 6 years
Other key condition	€500,000 investment in Greece, or an investment residence permit	Move from a state with a tax cooperation agreement	Work or business in Greece and a two-year stay declaration
Length	15 tax years	15 tax years	7 tax years

Common misconceptions

Greece's 7% regime covers only the pension.AADE says article 5B taxes all income arising abroad at 7%, not only the pension. Greek-source income is taxed under the general rules.

Article 5A needs a golden visa.AADE says the €500,000 investment condition is not required for a person who holds an investment residence permit, but a person without one can meet it with a qualifying investment in Greece.

The 5A application deadline is always 31 March.That was the rule in AADE's 2025 guide. Decision A.1147/2026, issued after Law 5313/2026, sets 30 September of the arrival year or the following year.

Article 5C exempts foreign income.Article 5C exempts 50% of employment and business income arising in Greece. It does not deal with income arising abroad.

Questions to take to a professional

In which year will I become Greek tax resident under article 4 of the Income Tax Code?
Was I Greek tax resident in any of the years each regime looks back at?
For article 5A, which investment would I make, and can I complete it within three years?
Which relatives would I include under article 5A, and what would each pay?
For article 5B, does my previous country have a tax cooperation agreement with Greece, and how does the treaty treat my pension?
For article 5C, does my job or business meet the conditions, and when does my application window close?
How will my previous country of residence treat my departure?

Questions people ask

What is the Greek non-dom regime?

It usually means article 5A of the Income Tax Code. It lets a new resident pay €100,000 a year on all income arising abroad, plus €20,000 per relative, for 15 tax years, if they invest at least €500,000 in Greece or hold an investment residence permit.

How does the Greek 7% pension tax work?

Under article 5B, a person with a foreign pension who moves to Greece pays 7% on all foreign income for up to 15 tax years. They must not have been Greek tax resident in five of the six previous years and must come from a state with a tax cooperation agreement with Greece.

What is the Greek 50% tax break for people moving to work?

Article 5C exempts 50% of Greek employment and business income for seven tax years. AADE says the person must not have been Greek tax resident in five of the six previous years and must declare a stay of at least two years.

When is the deadline to apply for article 5A?

AADE decision A.1147/2026 sets 30 September of the arrival year or the following year. A person who moved after 2 July applies for the following year.

Can I combine the Greek 5A and 5B regimes?

No. AADE says a person in article 5A cannot use article 5B and the other way round. Either can be combined with article 5C if each article's conditions are met.

Does Greece credit foreign tax under the 5A regime?

No. Decision A.1147/2026 says foreign tax paid on income covered by the lump sum cannot be offset against Greek tax. Under article 5B, foreign tax can be credited up to the Greek tax on that income in the cases the decision lists.

Where this guide stops. A Greek tax adviser or lawyer checks the conditions, prepares the application and supporting documents for the competent AADE service, and handles later returns. FlagSage does not decide whether you qualify, file applications or compare the cost of the regimes for your income.

Sources

Countries covered: Greece
Sources: 5 sources listed above
Tax year: Current rules as checked
Review: Not professionally reviewed
Sources checked November 9, 2026