Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Greece 50% Employee Tax Exemption
Employees and self-employed individuals relocating to Greece can exempt 50% of their Greek employment/business income from taxation for up to 7 years.
Regime overview
- Status
- Active
- Type
- Preferential
- Established
- 2020
- Duration
- 7 years
- Highlight
- 50% tax exemption for employees relocating to Greece
Tax regimes comparison
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 9-44%
- Foreign Income
- Taxed
- Capital Gains
- 15%
- Dividends
- 5%
- Wealth Tax
- None
- Inheritance Tax
- 40%
50% Employee Tax Exemption
- Eligibility
- Not resident 5 of prior 6 years
- Duration
- 7 years
- Income Tax
- 50% exempt
- Foreign Income
- Taxed
- Capital Gains
- Standard
- Dividends
- Standard
- Wealth Tax
- None
- Inheritance Tax
- Standard
Non-Dom Regime
- Eligibility
- Not resident 7 of prior 8 years
- Duration
- 15 years
- Income Tax
- EUR 100K/year
- Foreign Income
- Substitute tax
- Capital Gains
- Covered by lump sum
- Dividends
- Covered by lump sum
- Wealth Tax
- None
- Inheritance Tax
- Foreign assets exempt
7% Pensioner Flat Tax
- Eligibility
- Not resident 5 of prior 6 years
- Duration
- 15 years
- Income Tax
- 7% flat
- Foreign Income
- Taxed at 7%
- Capital Gains
- 7%
- Dividends
- 7%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | 50% Employee Tax Exemption | Non-Dom Regime | 7% Pensioner Flat Tax |
|---|---|---|---|---|
| Eligibility | Any resident | Not resident 5 of prior 6 years | Not resident 7 of prior 8 years | Not resident 5 of prior 6 years |
| Duration | Indefinite | 7 years | 15 years | 15 years |
| Income Tax | 9-44% | 50% exempt | EUR 100K/year | 7% flat |
| Foreign Income | Taxed | Taxed | Substitute tax | Taxed at 7% |
| Capital Gains | 15% | Standard | Covered by lump sum | 7% |
| Dividends | 5% | Standard | Covered by lump sum | 7% |
| Wealth Tax | None | None | None | None |
| Inheritance Tax | 40% | Standard | Foreign assets exempt | None |
| Learn more | Learn more |
Key benefits
50% exemption on Greek employment income
No investment requirement
Available to EU/EEA and treaty country nationals
Requirements and considerations
Must not have been resident 5 of in prior 6 years
Migration pathways
EU/EEA/Swiss Citizens
Free access
Program details
Article 5C of the Greek Income Tax Code provides a significant tax incentive for skilled workers and professionals relocating to Greece. Unlike the Non-Dom regime (which targets foreign income), this regime reduces taxation on Greek-source employment and self-employment income.
Qualifying individuals can exempt 50% of their income earned from employment or self-employment activities in Greece from income tax and solidarity contributions. The effective maximum tax rate is therefore approximately 22% instead of 44%. This benefit applies for 7 tax years.
Eligibility requires: (1) not having been a Greek tax resident for 5 of the 6 years preceding the transfer; (2) transferring from an EU/EEA member state or a country with a tax cooperation agreement with Greece; (3) commitment to remain in Greece for at least 2 years.
Interested in 50% Employee Tax Exemption?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
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Personal income tax rates
Ministry of Economy and Finance - Income Taxation·Last checked: 12/01/26
Personal income tax rates
AADE - Income categories and income taxation in Greece·Last checked: 12/01/26
Capital gains tax
AADE - Property capital gains tax (Article 41 of the Civil Code)·Last checked: 12/01/26
Dividend taxation
AADE - Withholding and Prepaid Taxes Return (dividends, interest, royalties)·Last checked: 12/01/26
Wealth tax / Property tax (ENFIA)
AADE - Unified Tax on the Ownership of Real Estate (E9-ENFIA)·Last checked: 12/01/26
Inheritance/estate tax
AADE - Inheritance Tax·Last checked: 12/01/26
Foreign income treatment / Worldwide taxation
AADE - Taxation of non-Greek sourced income obtained by Greek tax residents·Last checked: 12/01/26
Expert guidance
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