Hiring an accountant in Greece as a digital nomad: what to sort out in 2026

Most remote workers who contact us have already sorted out immigration: the Digital Nomad visa, a flat in Thessaloniki or Athens, a foreign employer or foreign clients. The permit decides whether you may live here. It does not decide where you pay tax, whether you owe Greek social security, or whether you get the 50% exemption every relocation website mentions.

Getting this wrong costs money. A badly chosen arrival date can make you a tax resident a year early, and an Article 5C claim that does not fit your facts can be overturned in an audit. Here is what we sort out with nomads in 2026.

Tax residence: 183 days is only half the test

Under article 4 of the Greek Income Tax Code (ITC, Law 4172/2013), you are resident if your permanent or main residence, your habitual abode or your centre of vital interests is in Greece. Separately, more than 183 days here within any 12-month period makes you resident from the first day of presence, unless you are here purely for tourism or medical reasons for up to 365 days.

Residents are taxed on worldwide income, and salary for work done in Greece is Greek-source income even when a foreign company pays it. Example: you arrive on 1 September 2026 and pass 183 days in March 2027. Your residence then counts, in principle, from September 2026. What you earned before and after that date, and how your former country treats your exit, needs mapping.

If both countries claim you, the treaty tie-breakers decide, usually in this order: permanent home, centre of vital interests, habitual abode, nationality. AADE, the Greek tax authority, issues a digital tax residence certificate in Greek and English. Foreign tax on the same income is credited up to the Greek tax on it (article 9 ITC).

The Digital Nomad permit: what it allows and what it does not

Under article 68 of the Migration Code (Law 5038/2023), a Greek consulate issues non-EU nationals a national visa of up to 12 months for remote work for employers or clients outside Greece. You need €3,500 net per month, plus 20% for a spouse and 15% per child, health insurance covering you in Greece, and a declaration that you will not work for any employer based in Greece. A two-year residence permit can follow.

It is an immigration status, not a tax status, and EU citizens do not need it. See our digital nomad page and our visas and residence service.

Article 5C: why most nomads do not get the 50% exemption

Article 5C ITC exempts 50% of employment or business income earned in Greece for seven tax years and lifts the imputed living-cost rules on your home and cars. The conditions are cumulative:

• no Greek tax residence in 5 of the previous 6 years,
• a move from the EU or EEA, or from a country with a tax cooperation agreement with Greece,
• work for a Greek legal entity or a Greek permanent establishment of a foreign company, or individual business activity registered in Greece,
• a commitment to stay at least two years.

A nomad employed by a foreign company with no Greek establishment fails the third condition, however long they stay. That is most permit holders. The new-job requirement was dropped in July 2025; the Greek employer requirement was not.

The self-employed face a subtler problem. A Greek business registration meets the condition on paper, but the visa rests on clients outside Greece, and the follow-on permit does not in itself allow independent economic activity in Greece. We review these cases with your immigration lawyer before anything is filed.

EU citizens can reach 5C by moving their contract to a Greek entity or registering as freelancers here. Start by 2 July and you apply in myAADE by 31 December for that year; start later and 5C begins the next year. Compare the regimes on our special tax page or in the digital nomad tax calculator.

AFM, representative and AMKA

The AFM, your Greek tax number, is needed for a lease, a bank account and every filing. Non-residents apply in myAADE and verify their identity at a tax office or by myAADElive video call, or an authorized accountant applies for them. Foreign documents need an apostille and a Greek translation. A tax representative is optional under article 8 of the Code of Tax Procedure (Law 5104/2024); without one, AADE notices go to your declared contact details. The AMKA social security number comes separately from e-EFKA or a KEP citizen service center.

Social security is a separate question

• EU citizens: Regulation 883/2004 applies one country's system, as a rule where you physically work. An A1 certificate from your home institution, for example as a posted worker, confirms that its legislation still applies.
• Non-EU citizens: check for a bilateral agreement. The United States has one with Greece.
• Self-employed activity registered in Greece: e-EFKA insurance is compulsory from the month you register.

Private health insurance for the permit is not social security.

Filing: E1, foreign income and property

The E1 return is filed between 15 March and 15 July of the following year, so residence from 2026 means a first return by 15 July 2027, covering worldwide income and foreign assets and accounts. A foreign employer usually withholds no Greek tax, so the whole bill arrives at once, in eight monthly instalments from late July. Filing by 15 May, 15 June or 15 July earns 4%, 3% or 2% off if you pay in full by the first instalment. Set money aside monthly. Property adds the E9 statement and ENFIA, the annual property tax. Our earlier Article 5C guide covers the application in depth.

What we sort out with you, in order

1. Arrival date and day count.
2. AFM, myAADE access and, if you want one, a representative.
3. An honest 5C check and, if you qualify, a timely application.
4. Social security: A1, bilateral certificate or e-EFKA.
5. The E1, with foreign tax credit and a residence certificate for your home country.
6. If self-employed: bookkeeping and myDATA invoicing, with VAT based on where each client is established.
7. The next step: a Greek freelance registration or company if you later want Greek clients, modeled for tax, contributions and cash flow first.

Frequently asked questions

Does the Digital Nomad permit make me a tax resident?

Not by itself. Article 4 ITC decides. In practice, more than 183 days within 12 months makes you resident from the first day of presence.

Can I get Article 5C with a foreign employer?

Usually not, unless the employer has a Greek permanent establishment. Self-employed cases need individual review because of the permit conditions.

Do I need a Greek tax representative?

No, it is optional. Many clients simply authorize their accountant in myAADE.

Sources

• AADE, Article 5C FAQ (Α.1138/2025)
• AADE, FAQ for non-residents (November 2025)
• Law 5038/2023, article 68 (Migration Code)
• e-EFKA, A1 portable document
• Law 4172/2013, article 4 (ITC)
• Law 4172/2013, article 5C (ITC)

Apostolou & Partners has worked with clients from Thessaloniki since 1991, including remote workers and founders moving here from abroad. We look at tax, social security and business structure together. Contact us for a review before you move or before your first Greek return.