Article 5A ITC - Alternative Taxation for High-Net-Worth Foreign Tax Residents Relocating to Greece
High-net-worth individuals who are tax residents abroad, move their tax residence to Greece and make an investment/set up an investment unit or create jobs in Greece, under the conditions of Article 5A.
A flat tax of €100,000 a year on income arising abroad, whatever its amount, for 15 tax years; €20,000 a year for each relative (spouse, or ascendants or descendants in the direct line) to whom it is extended. Condition: an investment of at least €500,000 in Greece, completed within 3 years of the application.
This information has not been checked by us yet — please confirm it at the official source.
Who can get it
Official evidence · Άρθρο 5Α παρ. 1 ν. 4172/2013 (ΚΦΕ), όπως ισχύει μετά το άρθρο 94 παρ. 1 ν. 5313/2026 (Α΄ 102/2026): «α) δεν ήταν φορολογικός κάτοικος της Ελλάδος τα προηγούμενα επτά (7) από τα οκτώ (8) έτη πριν τη μεταφορά της φορολογικής κατοικίας του στην Ελλάδα, και β) αποδεικνύει ότι επενδύει …» · Checked: 2026-10-12
Official evidence · Άρθρο 5Α παρ. 1 α΄ ν. 4172/2013 (άρθρο 94 παρ. 1 ν. 5313/2026): «δεν ήταν φορολογικός κάτοικος της Ελλάδος τα προηγούμενα επτά (7) από τα οκτώ (8) έτη πριν τη μεταφορά της φορολογικής κατοικίας του στην Ελλάδα» · Checked: 2026-10-12
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
Apply to AADE
By 30 September of the year of arrival (if you moved by 2 July) or by 30 September of the following tax year, with proof of the transfer of the minimum investment amount.
- 2
Submit the documents
The documents are submitted by 31 October.
- 3
Pay the tax
The assessment is issued by the last working day of November and the tax is paid by the last working day of December.
Authority: ΑΑΔΕ
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
Prefer a professional to handle it?
This service is being prepared. For now, the free guide above walks you through every step.
Assign to an accountant / KEP — coming soonIndicative guide — the application and final decision are made by the competent authority.
Indicative results — not an official assessment.
The eligibility check, browsing and the full guide are free.
Already applied? Tell us how it went.
What it is
High-net-worth individuals who are tax residents abroad, move their tax residence to Greece and make an investment/set up an investment unit or create jobs in Greece, under the conditions of Article 5A.
Conditions: you were not a Greek tax resident in 7 of the previous 8 years, and an investment of at least €500,000 in Greece within 3 years, with proof of the transfer of the minimum amount. The tax is €100,000 a year, plus €20,000 for each relative to whom it is extended.
Deadlines (AADE decision A.1147/2026): if you move your tax residence by 2 July, you may apply by 30 September of the year of arrival or by 30 September of the following tax year; if you move after 2 July, only for the following year. Documents are submitted by 31 October, the tax assessment is issued by the last working day of November and the tax is paid by the last working day of December.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Taxes & Debts
- Status
- Under review
- Type of benefit
- Tax relief
Details last verified: 12/10/2026