50% Tax Relief Calculator 2026
Estimate your tax under Greece's 50% tax relief for qualifying new residents (Article 5C). Compare standard vs. reduced rates.
Eligibility: You must not have been a Greek tax resident for 5 of the previous 6 years. You must work for a Greek company or a Greek permanent establishment, or start a business in Greece; remote workers for a foreign employer with no Greek presence usually do not qualify. The 50% tax relief applies to Greek-sourced employment and business income for up to 7 years. Social security (EFKA) is calculated on your full gross income.
Employment Type
Employee EFKA of 13.37%, capped at €7,761.94 per salary payment, over 14 payments a year.
Annual Tax Savings
€0.00
About €0 a month more in your pocket
Standard Tax
100% of income taxed
Taxable Income
€0.00
Income Tax
€0.00
EFKA
€0.00
Effective Tax Rate
0%
Annual Net Income
€0.00
Monthly net (average)
€0.00
With 50% Tax Relief
Article 5C tax incentive
Taxable Income
€0.00
Income Tax
€0.00
EFKA
€0.00
Effective Tax Rate
0%
Annual Net Income
€0.00
Monthly net (average)
€0.00
View tax bracket breakdown
| Bracket | Rate | Standard | 50% relief (Art. 5C) |
|---|---|---|---|
| €0 – €10,000 | 9% | €0.00 | €0.00 |
| €10,000 – €20,000 | 20% | €0.00 | €0.00 |
| €20,000 – €30,000 | 26% | €0.00 | €0.00 |
| €30,000 – €40,000 | 34% | €0.00 | €0.00 |
| €40,000 – €60,000 | 39% | €0.00 | €0.00 |
| €60,000+ | 44% | €0.00 | €0.00 |
| Total Tax | €0.00 | €0.00 | |
Article 5C: 50% Tax Relief
Article 5C of the Greek Income Tax Code provides a 50% tax relief for 7 years to individuals who transfer their tax residence to Greece. It applies to income from employment or business activity in Greece. Key requirement: you must not have been a Greek tax resident for 5 of the last 6 years. The application is submitted electronically to AADE.
Frequently Asked Questions
Who is eligible for the 50% relief?
Individuals who transfer their tax residence to Greece and were not Greek tax residents for 5 of the last 6 years. They must be employed by a Greek company or transfer business activity to Greece.
What income does it apply to?
The relief applies to income from employment and business activity earned in Greece. It does not apply to foreign income or rental income.
How is the application submitted?
The application is submitted electronically through the AADE platform. You need documents proving you were a tax resident abroad in previous years and an employment contract or proof of business activity in Greece.
Related Tools & Resources
Disclaimer: This calculator gives estimates only, based on 2026 Greek tax law, and may not cover every deduction, tax credit or special case. Based on the 2026 tax brackets and the 50% relief of Article 5C of the Greek Income Tax Code. Contributions are deducted before tax: 13.37% for employees, capped at €7,761.94 per salary payment, and a fixed category 1 amount for the self-employed. For employees the Article 16 tax credit is also applied (no children, over 30). Actual obligations may differ depending on your situation. For advice on your own case, talk to our team.