Digital Nomads in Greece: Visa, Tax Residence and Article 5C

In practice, two different frameworks are often mixed together: the immigration route for digital nomads and the tax regime of article 5C of the Greek Income Tax Code. They are related, but they are not the same thing, and treating them as one package is one of the most common mistakes we see.

What article 5C actually gives you

Article 5C offers a 50% exemption from income tax on qualifying income arising in Greece from employment or individual business activity for up to seven tax years. It is a tax-residence regime, not a residence permit.

That means the regime does not automatically exempt every item of foreign-source income, and it does not solve social-security questions by itself. Once a person becomes a Greek tax resident, worldwide-income reporting and treaty analysis still matter.

Main eligibility conditions

• You must not have been a Greek tax resident in five of the six years before the transfer.
• The move must be from an EU/EEA state or a state with administrative cooperation in tax matters with Greece.
• You must work in Greece for a Greek legal entity or a Greek permanent establishment of a foreign company, or start an individual business activity in Greece. The old requirement that the job be a newly created position was repealed from 28 July 2025 (AADE decision A.1138/2025).
• You must undertake to remain in Greece for at least two years.

The AADE timing now matters more than before

Since 3 October 2025 the application is filed digitally through myAADE. If employment or business activity starts by 2 July, the application can be filed by 31 December of the same year for inclusion in that tax year. If the start date is after 2 July, the filing window moves to 31 December of the following year and the benefit starts from the following tax year.

Missing the timing does not always destroy the case, but it can delay the tax benefit by a full year. For relocation planning, the start date of work and the filing date should be designed together.

Digital Nomad Visa versus article 5C

• Digital Nomad Visa / residence permit: an immigration route used mainly by non-EU nationals who work remotely for employers or clients outside Greece.
• Article 5C: a tax regime for people who transfer tax residence to Greece and satisfy the AADE conditions.

One framework does not replace the other. A Digital Nomad permit holder who works for a foreign employer with no Greek establishment does not meet the Article 5C conditions, however long they stay. More on this in our guide to hiring an accountant in Greece as a digital nomad. Some non-EU remote workers need an immigration solution first and then a separate tax-residence analysis. EU nationals often focus on tax residence directly, but they still need to structure the move correctly.

What remote workers often underestimate

• Social security remains a separate analysis. Depending on the facts, Greek e-EFKA registration or continued foreign coverage under coordination rules may apply.
• Greek-source versus foreign-source income matters. The 50% benefit is not a blanket exemption for everything earned worldwide.
• Permanent-establishment risk can arise if a founder or senior executive moves to Greece without reviewing how the business is managed.

A practical checklist before you move

1. Map the last six tax years to confirm the non-residence condition.
2. Separate the workstreams: immigration, tax residence, social security and treaty analysis should not be treated as one checkbox.
3. Collect the documents early, especially prior residence certificates, contracts and proof of the new role or business activity.
4. Model the Greek tax and social-security position together before relocation, not after arrival.

Apostolou & Partners helps remote workers, founders and mobile professionals structure a move to Greece without relying on oversimplified online summaries. Contact us for a relocation tax review tailored to your facts.