Living in Greece: tax residency, 5A, 5B and 5C schemes, contributions and assets

Once you become a Greek tax resident, you are taxed on your worldwide income, with a tax credit for taxes paid abroad. The Greek tax administration (AADE) publishes three tax regimes for new residents: a flat rate of €100,000 per year, a rate of 7% for retirees, and an exemption of 50% for employed individuals. This page is based on documents from the AADE, the Cleiss (French Council for Social Security Information), and the text of the tax treaty. It does not provide the income tax scale due to a lack of data dated 2026.

When does one become a Greek tax resident?

The criterion stems from Law 4172/2013, Article 4. You are considered a resident if you have your permanent or principal residence, your habitual place of residence, or the center of your vital interests—that is, your personal and economic relationships—in Greece. The presence criterion is separate: more than 183 cumulative days in any twelve-month period. Residency then begins "from the first day of presence." Stays solely for tourism, medical, or therapeutic purposes, not exceeding 365 days, are excluded.

You can be a resident of both countries. The convention of May 11, 2022, then distinguishes between them in its Article 4, paragraph 2, first by the permanent home, then by the center of vital interests. Our page on the France-Greece convention provides further details on this text.

Worldwide income and foreign tax credit

Greek tax residents are taxable on their worldwide income (Article 3 of the Income Tax Code). The AADE (Agency for the Development of Economic Affairs) specifies that Greek tax is reduced by the tax paid abroad on the same income, without exceeding the corresponding Greek tax (Article 9). When a tax treaty exists, it designates the taxing state.

Non-residents are only taxed on their Greek-source income, with the application of the tax treaty upon presentation of a tax residency certificate. According to the AADE FAQ of November 26, 2025, this certificate is presented when requested by the tax authorities, pursuant to Decision 1032/2025; it is not required annually.

Three plans for new residents: 5A, 5B, 5C

The AADE documents of 02/10/2025, 12/11/2025 and 26/11/2025 describe these regimes of law 4172/2013. Each assumes not having been a Greek tax resident for a prior period.

5A. The minimum investment is €500,000 (real estate, businesses, securities, shares of legal entities headquartered in Greece), to be completed within three years; this condition does not apply to holders of an investment residence permit. The extension is possible to spouses, ascendants, and direct descendants, subject to a tax of €20,000 per person (the text does not specify the frequency of this amount). The beneficiary is exempt from Greek inheritance and gift tax on their movable assets located abroad; the AADE document refers to inheritances beyond 2020.

5B. The transfer must originate from a state bound to Greece by a valid tax cooperation agreement. We are not asserting that France meets this condition: it will be verified before any decision is made.

5C. The transfer must originate from a Member State of the European Union, the European Economic Area, or a country with a tax cooperation agreement. The applicant must be employed in Greece and declare their intention to remain there for at least two years. The scheme is limited to seven tax years and can be combined with schemes 5A and 5B if all conditions are met. The application is submitted online via myAADE: before the end of the current year if the appointment takes place up to and including July 2nd, and before the end of the following year otherwise.

Retired person with €60,000 in foreign income: a numerical example (fictitious profile)

Situation. A fictitious French retiree moves to Greece. He receives €54,000 per year in pension from a previous job and €6,000 in foreign capital income.

Issue. He wants to estimate the Greek tax if the 5B scheme is open to him, and measure what the 5A package would cost his family.

Strategy. He applies 7 % to all of his income earned abroad. For 5A, he calculates the basic allowance of €100,000 per year over 15 fiscal years and adds €20,000 for each of his two family members included, his spouse and one child.

Result. Foreign income: €60,000. Tax under category 5B: €4,200, or 7 %. The basic allowance under category 5A would be €100,000 per year, or €1,500,000 over 15 fiscal years, excluding the €500,000 investment. The two relatives would add €40,000 (2 x €20,000), the frequency of which is not specified in the text. This calculation ignores the tax that could be withheld in France on the €6,000 and the retiree's eligibility, which the page does not address. The amounts are fictitious.

Tax identification number and formalities

A non-resident obtains their tax identification number (AFM) online through the myAADE "TIN & Authentication Key" application, using an identity document and a designated tax representative. An AFM is required before requesting access codes for AADE's online services. For healthcare, Cleiss indicates that a social security number must first be obtained. The residency registration procedure on the Greek portals could not be viewed: please confirm it with the Greek representation.

Social security: e-EFKA and 2026 contributions

A French citizen working in Greece falls under the Greek social security system (Regulation 883/04, Article 11 § 3). The Cleiss describes a unified system in place since 2017, managed by e-EFKA, with healthcare provided by EOPYY. The legal retirement age is 67, with 15 years of contributions required.

For employees, Cleiss publishes contributions from January 1st to December 31st, 2026, under a monthly ceiling of €7,572:

Added together by us, these four lines amount to 9.92 % for the employee and 18.58 % for the employer: out of €3,000 gross per month, €297.60 is deducted from the employee's pay. This total does not include the additional contribution that the Cleiss (French Social Security Centre) indicates for arduous or dangerous activities (1.40 % for the employer, 2.20 % for the employee). Self-employed individuals choose their insurance category each year before January 31st.

Real estate, inheritance, donation

ENFIA. Non-residents, like residents, must file the E9 property tax return upon the acquisition or any change of ownership of a property located in Greece, no later than March 31st of the following year. The tax is levied on properties existing on January 1st and is payable in a maximum of ten monthly installments. We did not see the tax rate.

Succession. According to the AADE (Association of Greek Tax Authorities), assets located in Greece are taxable, whether the deceased was a resident or not; movable assets located abroad are taxable if the deceased was Greek or a foreign national who resided in Greece. The declaration must be filed within 9 months if the deceased died in Greece, and within one year if they died abroad. The document mentions a tax-free allowance of €400,000 per beneficiary for the spouse, partner, and minor children; for the spouse or partner, it requires a marriage or civil partnership of at least five years. The tax brackets are shown in the image; we have not reproduced them. Gifts must be declared within 6 months of the transfer of the asset (AADE guide).

The French administrative list of conventions only includes income tax for Greece. For inheritance matters, both Greek law (described above) and French law must be examined.

What this page does not cover

The income tax scale and the rates on dividends, interest, and capital gains: the pages of the AADE (Algerian Tax Administration) that we consulted do not specify the applicable year. The taxation of capital gains on real estate, which we were unable to determine. The rates for ENFIA (Greek National Insurance Institute), life insurance, and local accounts. Have these points verified with a Greek professional.

What changes depending on your situation

• Your status: employee, self-employed, retired or investor.
• Your past years of Greek tax residence, which open or close 5A, 5B and 5C.
• The country you are leaving from and the state of its agreements with Greece.
• The nature of your foreign income and its treatment under the convention.
• The composition of your family, which affects the cost of the 5A plan.

No results can be announced without reviewing your file.