The possibility of being subject to the special taxation of Article 5C of the Income Tax Code (ITA) is extended.
It follows from a decision of the Deputy Minister of State National Economy and Finance, Giorgos Kotsiras and the Governor of the Independent Public Revenue Authority, Giorgos Pitsilis (A.1138/2026).
Now, the incentive to transfer the tax residence in Greece also applies to natural persons, who will be employed as employees in the Greek public sector.
The new framework applies to:
a) new applications submitted from the publication of the decision onwards
b) applications submitted from 28/7/2025 (date of abolition of paragraph 6
c) applications pending before the Tax Administration on 28/7/2025.
The submission of applications for inclusion is made through the myAADE digital portal (myaade.gov.gr), following the route Applications > Tax Services > Income > Income > Submission of an application for inclusion in a special taxation regime (Article 5C of the Tax Code).
For any information or clarification, interested parties may contact the Taxpayer Service of the AADE, my1521:
*Telephonicallyat 1521, working days from 7:00 to 20:00
*By phoneat my1521, (24/7), by selecting: Income Tax Issues > Personal Income Tax > Expatriates and Foreign Residents / Alternative Income Tax > Subjection to alternative taxation and transfer of tax residence in Greece due to employment and business activity
.
