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Article 5C relief and moving tax residence to Greece

Check the basic eligibility conditions and application deadline for salaried employment in Greece. The pay estimate covers the private sector.

Basic employment conditions
At most 1: you must not have been a Greek tax resident in 5 of the 6 years before the move.
Choose private sector for a Greek legal entity or a Greek permanent establishment of a foreign business. Pay estimates use EFKA package 101. AADE decision A.1096/2026 also covers eligible Greek State employment under public or special payroll rules.
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Eligibility, deadline and estimate

Check the basic employment conditions and application timeline for Article 5Γ. Estimate how it could affect private-sector pay in 2026.

Tax year 2026 Professional review: pending

Answer the four questions about your move and employment to check the basic conditions.

What this covers · Sources · Report an error

Who this calculator is for

Covered

The basic employment check includes Greek State employment covered by public or special payroll legislation. The pay estimate covers private-sector employees approved under Article 5Γ, with salary as their only income, standard EFKA package 101 and 14 payments a year.

Not covered yet

    Every rule, and where it comes from

    These are the only values the calculator adds to the salary tool's rules. Each one links to the text it was taken from.

    View sources and assumptions

    The income-tax scale, the art. 16 reduction, EFKA and the bonuses are the net-salary tool's. See their sources →

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      Tests

      All passing

      the-tax.gr gives information, not tax advice. Approval under article 5Γ is decided by AADE on your application; check your own case with an accountant (λογιστής-φοροτεχνικός).

      What can this tool help you find out?

      1. Can I qualify for Article 5C relief if I move back to Greece for work?
      2. How many years must I have been a tax resident abroad?
      3. Does it matter which country I move my tax residence from?
      4. How long must I stay in Greece to qualify for Article 5C relief?
      5. Can I apply if I take a Greek public-sector job?
      6. What is my deadline to apply for Article 5C relief?
      7. When can my relief start if I begin work after 2 July?
      8. When will the relief end if my application is approved?
      9. What would my private-sector take-home pay be with and without Article 5C relief?
      10. How much income tax could I save in a full year?
      Calculate Article 5C relief
      Rules for 2026
      Every amount, explained
      Links to the sources
      Calculated on your device

      When can the relief start?

      If you take up employment on 28 November 2026 and meet the eligibility criteria, you can apply by the end of 2027 for relief from the 2027 tax year. AADE decides whether to approve the application.

      The deadline check is separate from the net pay estimate. The estimate uses a full year of private-sector payroll, KPK 101 and 14 salary payments.

      AADE: application deadlines, question 9 · Open the application on AADE