Through this service, individuals who transfer their tax residence to Greece may submit an application to be included under the provisions of Article 5C of the Income Tax Code, which concerns the special tax regime for income arising in Greece from employment and business activity.
By Decision A.1096/2026, the option of inclusion under the special tax regime is extended to natural persons who transfer their tax residence to Greece in order to provide services to the Greek State, provided that these services are regulated by the legislation on the payroll and special payrolls of public sector employees and officials.
Deadlines
- For commencement of employment or business activity taking place up to and including July 2 of any given year, the application for inclusion under the provisions of Article 5C must be submitted by the end of that same year. In such a case, the application is evaluated for the taxpayer’s inclusion in the special tax regime for income arising in Greece from employment and business activity for that same year. If the taxpayer submits the application within the year following the commencement of employment or business activity, the application is evaluated for inclusion in the special tax regime under Article 5C for the year following the commencement.
- For commencement of employment or business activity taking place after July 2 of any given year, the application for inclusion under the provisions of Article 5C must be submitted by the end of the following year and is evaluated for the taxpayer’s inclusion in the regime for the year following the commencement of employment or business activity.
- Decision A.1096/2026 covers:
a) applications submitted from the publication of the decision onwards,
b) applications submitted as of 28/07/2025, the date of repeal of par. 6 of Article 5C of the ITC,
c) applications the examination of which was pending before the Tax Administration as of 28/07/2025.
Frequently asked questions - answers
Relevant provisions