Article 5C ITC - Special Taxation for Employment/Business Income of New Tax Residents
Individuals who are tax residents abroad, move their tax residence to Greece and earn income from employment or business activity in Greece. The application to join the regime is made online through a special application on myAADE, with TAXISnet credentials.
Exemption from income tax on 50% of income from employment and/or business activity in Greece, for 7 tax years; also an exemption for 7 tax years from the annual deemed expenditure (presumptive living costs) for homes and private passenger cars.
This information has not been checked by us yet — please confirm it at the official source.
Who can get it
Official evidence · Άρθρο 5Γ ν.4172/2013 · Checked: 2026-09-26
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
Sign in to gov.gr with your TAXISnet codes
You sign in ONLY through the official government page. Never enter your codes anywhere else.
- 2
Open the application service
Go to the official pageAuthority: ΑΑΔΕ
- 3
Fill in and submit the application
Enter your details, upload anything requested and submit. Keep the protocol number.
- 4
Track your application
Progress and the final decision appear in your account on the authority / gov.gr.
Indicative 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
Individuals who are tax residents abroad, move their tax residence to Greece and earn income from employment or business activity in Greece. The application to join the regime is made online through a special application on myAADE, with TAXISnet credentials.
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