50% Tax Relief Calculator
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. 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.
Fixed EFKA contribution (registered as self-employed)
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.
This calculator provides estimates only based on 2026 Greek tax law. It does not account for tax credits, deductions, or special circumstances. Consult a tax professional for personalized advice. Based on the 2026 Greek income tax brackets (6-bracket system) and the 50% tax relief regime (Article 5C of the Greek Income Tax Code). Actual tax obligations may differ based on individual circumstances, applicable deductions, and additional levies. The Digital Nomad Visa income requirement is subject to change.