Greece Flat Tax: A Simple Guide for Investors, Retirees, and Employees in 2026

Greece flat tax refers to alternative tax rules that allow certain foreign nationals to pay a fixed amount of Greek tax on their income instead of the standard progressive tax rates that normally apply to Greek tax residents.  

At Global Citizen Solutions, we work with clients moving to Greece for many different reasons. We often see flat tax used as a general term for all of these situations. In reality, Greek law divides them into three separate regimes: Articles 5A, 5B, and 5C of the Greek Income Tax Code. Each regime has its own eligible applicants, income rules, tax treatment, and application process through AADE, Greece’s tax authority.  

This guide explains all regimes, including who each one is for, what income it covers, what you would actually pay, how to apply, and more.

Greece Flat Tax: Key Takeaways

Greece’s “flat tax” refers to three separate tax regimes: Articles 5A, 5B, and 5C, each with different eligibility requirements, tax treatment, and application processes.  

Article 5A (Non-Dom/HNWI) allows qualifying individuals to pay €100,000 per year on foreign-source income, subject to the required prior-residence and investment conditions.  

Article 5B (7% Retiree Tax) allows qualifying foreign pensioners to pay 7% tax on foreign-source income, with no investment requirement.  

Article 5C is different; it provides a 50% income-tax exemption for qualifying Greek employment or individual business income for seven years. It is not a flat tax on foreign income.  

A Greece Golden Visa does not automatically give you flat-tax status. Golden Visa residence, Greek tax residence, and eligibility for Articles 5A, 5B or 5C are separate processes.  

Applications are handled through AADE, with Articles 5A and 5B submitted through AADE “My Requests” and Article 5C through a dedicated myAADE application. 

Greece flat tax is a general term used for three different rules in the Greek Income Tax Code: Articles 5A, 5B and 5C. These rules are administered by Greece’s tax authority, AADE, but they are not the same. Each one is aimed at a different type of taxpayer, covers different types of income, and has its own application process.  

• Article 5A, often called the Greece Non-Dom Tax Regime or HNWI flat tax, is an alternative tax system for high-net-worth individuals who are tax residents of another country, move their tax residence to Greece, and make a qualifying investment.  
• Article 5B, also known as the 7% Greece Flat Tax for Retirees, is an alternative tax system for people receiving foreign pensions who move their tax residence to Greece.  
• Article 5C, also called the Foreign Employment/Business Income Exemption, is different from the other two. It provides a special tax treatment for qualifying income from employment or individual business activities in Greece. It is not a regime for foreign income. 

The Greek Foreign Employment/Business Income Exemption tax regime covers income earned in Greece through employment or an individual business activity.  

In simple terms, if you take a qualifying job in Greece or run an individual business from Greece that meets the conditions, 50% of that income is excluded from your taxable income each year for seven years. It is not a flat tax on foreign earnings like Articles 5A and 5B. Instead, it is a partial tax exemption on qualifying income earned in Greece. This can create a complicated situation for people on the Greek Digital Nomad Visa, because the 50% tax break is intended for Greek-sourced income, so it may not apply to them. 

What do you get? 

50% of qualifying Greek employment or business income is exempt from income tax for 7 years, subject to the specific conditions of the regime. 

Article 5A checklist (Greece Non-Dom Tax Regime / HNWI flat tax) 

• Not a Greek tax resident for 7 of the previous 8 years 
• Foreign tax resident of high financial standing transferring tax residence to Greece 
• At least €500,000 qualifying investment in Greece within 3 years, unless the investment-permit boundary applies 
• Willing to have foreign-source income assessed under the flat €100,000 annual amount; Greek-source income remains under ordinary rules 

Article 5B checklist (7% Flat Tax for Retirees) 

• Not a Greek tax resident for 5 of the previous 6 years 
• Transferring tax residence from a state with a qualifying administrative tax cooperation with Greece 
• Recipient of a foreign pension 

Willing to have foreign-source income assessed under the flat 7% annual rate; Greek-source income remains under general provisions.

Article 5C checklist (Foreign Employment/Business Income Exemption) 

• Taking up qualifying Greek employment or an individual business activity 
• Meets the specific conditions attached to Article 5C (separate from the 5A and 5B residence lookbacks) 
• Income in question is Greek-source, not foreign pension or foreign investment income 

1. Confirm which regime fits you: The first step is to identify which regime applies to your situation.  

2. Transfer your tax residence to Greece: Both Article 5A (Non-Dom) and Article 5B (7% Retiree) require you to become a Greek tax resident before the regime can apply. You must also not have been a Greek tax resident for a set number of the prior years: 7 of the previous 8 years for Article 5A (Non-Dom), and 5 of the previous 6 years for Article 5B (7% Retiree). 

3. Submit your application through the right AADE channel: 

4. Confirm your deadline and documents before you apply: The submission deadlines and exact supporting documents depend on your individual circumstances and can change make sure to confirm the submission dates for the regime that relates to you. 

Getting Greek residence through the  Greece Golden Visa, becoming a Greek tax resident, and qualifying for Article 5A (Non-Dom), 5B (7% Retiree), or 5C (Employment/Business Exemption) are three separate processes, with different applications and decisions. 

• Having a Golden Visa does not automatically make you a Greek tax resident. 
• Being a Greek tax resident does not automatically mean you qualify for Article 5A (Non-Dom), 5B (7% Retiree), or 5C (Employment/Business Exemption). 
• The only overlap is the Article 5A (Non-Dom) investment-permit rule, where, if you maintain an investment-activity residence permit, you may not need to meet the separate €500,000 investment requirement. However, holding a Golden Visa does not change any other eligibility requirements.