Greek repatriation tax relief for freelancers
If you move (back) to Greece and start a professional activity, article 5C gives you a 50% income-tax exemption for 7 years.
Last updated: July 2026
The incentive ("brain regain", article 5C of Law 4172/2013) was designed to attract back professionals who left during the crisis years. It covers both employees and freelancers / sole proprietorships.
What you get
- A 50% exemption of your Greek business income — you are taxed on only half — for 7 tax years.
- Exemption from the living-expense presumptions (deemed income for home and private car).
Example
A professional with €40,000 net profit under the 5C regime:
| Without 5C | With 5C | |
|---|---|---|
| Taxable income | €40,000 | €20,000 |
| Income tax | €8,900 | €2,900 |
| Benefit | — | €6,000 |
The benefit grows with income, because half of the higher brackets is exempted.
Conditions
- You were not a Greek tax resident for 5 of the previous 6 years.
- You transfer your tax residence from an EU/EEA state or a state with an administrative-cooperation agreement.
- You start a new sole proprietorship (or take a new job) in Greece.
- You commit to remain a Greek tax resident for at least 2 years.
- You file an application with AADE within the statutory deadline.
FAQ
Does article 5C apply to freelancers?
Yes. The 50% exemption also covers income from individual business activity in Greece, not just employees.
How long does the exemption last?
Seven (7) tax years, starting from the year you transfer your tax residence to Greece.
Indicative guide — not legal or tax advice. Sources & method: /en/methodology.