Greece: cross-border tax (arriving, leaving, non-residents, withholding)

This is the hub skill for anyone or any company crossing the Greek border. It sets out the residence tests, the three inbound regimes, what leaving involves, how non-residents are taxed on Greek income, and the withholding rates on payments abroad. It links to the pack's other skills for the detail of each tax:

• Self-employed income tax, presumptive income, prepayments: gr-income-tax
• Company income tax: gr-corporate-income-tax
• EFKA social contributions for the self-employed: gr-efka
• EFKA contributions on employees' pay, withheld and paid by the employer: gr-employee-contributions
• VAT: gr-vat-return
• Overview of the system: gr-tax-overview

The law is the Income Tax Code (Κώδικας Φορολογίας Εισοδήματος, ΚΦΕ, ν. 4172/2013). We read the Ministry of Finance's administrative codification of the Code, which includes amendments up to ν. 5264/2025 (Α' 239/19.12.2025), published April 2026. Procedure, fines and interest are in the Tax Procedure Code (Κώδικας Φορολογικής Διαδικασίας, ΚΦΔ, ν. 5104/2024), read in the AADE codification circular Ε.2109/2025, which includes amendments up to ν. 5259/2025. Greece's tax authority is AADE (Independent Authority for Public Revenue). The tax year is the calendar year.

Who this applies to

Individuals (art. 4 ΚΦΕ). A person is Greek tax resident if:

1. their permanent or principal residence, their habitual abode, or the centre of their vital interests (personal and economic ties) is in Greece; or
2. they are a Greek national serving abroad as a consular, diplomatic or similar public official or civil servant.

A person who is in Greece for more than 183 days in total in any 12-month period is resident from the first day of their presence in Greece. The day test does not apply to someone in Greece only for tourism, medical treatment or similar private reasons whose stay does not exceed 365 days, including short periods abroad (art. 4(2)).

There is no split-year rule in the Code. Residence starts from the first day of presence once the 183-day test is met. The move out of Greece follows the AADE deregistration procedure described under "Deadlines and filing".

Companies and other legal entities (art. 4(3) and (4) ΚΦΕ). An entity is Greek tax resident for a tax year if any one of these applies:

1. it was incorporated or formed under Greek law;
2. its registered seat is in Greece; or
3. its place of effective management is in Greece at any time during the tax year.

Place of effective management is judged on the facts, in particular: where day-to-day management happens, where strategic decisions are taken, where the annual general meeting is held, where the books are kept, where the board (or other executive body) meets, and where the board members live. The residence of the majority of shareholders can also be taken into account alongside these factors.

Who is in scope here. Anyone moving to or from Greece, a non-resident with Greek-source income, a Greek payer making payments abroad, and a Greek company moving its residence, assets or a permanent establishment out of Greece.

Rates, bands and thresholds

Item	Figure	Tax year	Source
Scale for employment, pension and business income: EUR 0 to 10,000	9%	2026	ΚΦΕ art. 15(1)(a), as replaced by ν. 5246/2025 art. 3(1), ΚΦΕ codification
EUR 10,000.01 to 20,000	20%	2026	same
EUR 20,000.01 to 30,000	26%	2026	same
EUR 30,000.01 to 40,000	34%	2026	same
EUR 40,000.01 to 60,000	39%	2026	same
Over EUR 60,000	44%	2026	same
Taxpayers with dependent children: 2nd band 18%, 16% or 9% (1, 2 or 3 children); 3rd band 24%, 22%, 20% or 18% (1 to 4 children, 2 points less for each child over 4); 0% on the first two bands with 4 or more children	see art. 15(1)(b) to (d)	2026	same
Young taxpayers, first EUR 20,000: 0% up to age 25; 9% aged 26 to 30	art. 15(1)(e)	2026	same
Tax reduction on employment and pension income (art. 16), no dependent children	EUR 777, reduced by EUR 20 per EUR 1,000 of taxable employment and pension income over EUR 12,000 (so nil at about EUR 50,850)	2024 onwards, so 2026	ΚΦΕ art. 16(1) and (2), as amended by ν. 5045/2023 art. 43, same
Electronic payment spending requirement for residents	30% of real employment, pension and business income, capped at EUR 20,000 of spending; 22% tax on any shortfall. Does not apply to non-residents filing in Greece	2026	ΚΦΕ art. 15(6)(b) and (c)(iv), same
Rental income from Greek property: EUR 0 to 12,000	15%	2026	ΚΦΕ art. 40(4), as amended by ν. 5246/2025 art. 8, same
Rental income: EUR 12,000.01 to 24,000	25%	2026	same
Rental income: EUR 24,000.01 to 36,000	35%	2026	same
Rental income: over EUR 36,000	45%	2026	same
Deduction from gross rent for an individual landlord (repairs, maintenance and other property costs)	5%	2026	ΚΦΕ art. 39(3)(a), same
Art. 5A lump-sum tax on all foreign income (high-net-worth movers)	EUR 100,000 a year, for up to 15 tax years	2026	ΚΦΕ art. 5A(2) and (4), same; AADE guide, 12.11.2025
Art. 5A extension to each relative (spouse, ascendants and descendants in the direct line; AADE treats civil partners as spouses)	EUR 20,000 a year per relative	2026	ΚΦΕ art. 5A(2) and art. 2(στ), same; AADE guide, section 1.3
Art. 5A minimum Greek investment (not needed if the person holds an investor residence permit under art. 16 ν. 4251/2014)	EUR 500,000, completed within 3 years of the application	2026	ΚΦΕ art. 5A(1)(b), same
Art. 5B flat tax on all foreign income of a pensioner	7% a year, for up to 15 tax years	2026	ΚΦΕ art. 5B(2) and (4), same
Art. 5C exemption on Greek employment or business income	50% of that income exempt from income tax, for 7 tax years	2026	ΚΦΕ art. 5C(2), (4) and (7), same
Corporate income tax rate (also the rate of the company exit tax)	22%	2021 onwards, so 2026	ΚΦΕ art. 58(1)(a) and art. 66A(2), same
Withholding on dividends	5%	2026	ΚΦΕ art. 64(1)(a), same
Withholding on interest	15%	2026	ΚΦΕ art. 64(1)(b), same
Withholding on royalties and other payments	20%; none where the payee is a Greek-resident legal person or a Greek permanent establishment	2026	ΚΦΕ arts. 64(1)(c) and 62(5), same
Withholding on fees for technical works, management, consulting and similar services	20% where the payee is an individual (a Greek-resident individual only where the transaction exceeds EUR 300) or a legal person not resident in Greece or the EU/EEA; none where the payee is a legal person resident in Greece or the EU/EEA. Contractors building technical works of any kind carry 3% on the value of the work, whoever the payee	2026	ΚΦΕ arts. 62(1)(d), 62(2), 62(3), 64(1)(d) and 64(8), same
Dividends to an EU parent (Parent-Subsidiary Directive)	0% if holding at least 10% for at least 24 months	2026	ΚΦΕ art. 63(1), same
Interest and royalties to an associated EU company (Interest and Royalties Directive)	0% if holding at least 25% for at least 24 months	2026	ΚΦΕ art. 63(2), same

The taxable base

Residents are taxed on worldwide income; non-residents only on Greek-source income (art. 3 ΚΦΕ, as AADE states on its non-resident and resident pages). There is no remittance basis. Greek-source income (art. 5(1)) includes employment exercised in Greece, Greek state and Greek fund pensions, business carried on through a Greek permanent establishment, rent from property in Greece, gains on Greek property, and the other categories listed in art. 5(1).

Non-residents and tax reductions (art. 20). A non-resident does not get the tax reductions of arts. 16 to 19 (for example the employment and pension tax reduction of art. 16), unless they are resident in another EU or EEA state and either (a) at least 90% of their worldwide income arises in Greece, or (b) they show their taxable income is low enough that they would get the reduction under their home state's law.

Art. 5A, high-net-worth movers. All conditions must be met:

1. not Greek tax resident in 7 of the 8 years before the move;
2. an investment of at least EUR 500,000 in Greek real estate, businesses, securities or shares in Greek entities, made by the person, a relative or a company they control by majority, completed within 3 years of the application (AADE says investments count from 12.12.2019). This condition does not apply to a person who holds an investor residence permit under art. 16 ν. 4251/2014.

The lump sum covers all foreign income, whatever its amount. Foreign income under the regime is not declared (art. 67(1)). Greek-source income is taxed under the normal rules and declared. Foreign tax paid on covered income cannot be credited. Foreign movable property passing by inheritance or gift is exempt from Greek inheritance and gift tax. Failing to pay the full lump sum in any year ends the regime from that year, and the person is taxed on worldwide income. If the investment is not completed within 3 years, the regime is withdrawn from the first year (art. 5A(5)).

Art. 5B, pensioners. The conditions are that the person receives foreign pension income, was not Greek tax resident in 5 of the 6 years before the move, and moves from a state that has an administrative cooperation agreement on tax with Greece. The 7% applies to all foreign income, not only the pension. Both Greek and foreign income are declared on the return (art. 67(1)). Arts. 5A and 5B cannot be combined. Either can be combined with 5C if each article's conditions are met (AADE guide, section 4).

Art. 5C, people moving to work or do business in Greece. The conditions are:

1. not Greek tax resident in 5 of the 6 years before the move;
2. moving from an EU or EEA state, or from a state with an administrative cooperation agreement on tax with Greece;
3. working in Greece for a Greek entity or a Greek permanent establishment of a foreign business, or starting an individual business in Greece (art. 5C(7)); and
4. declaring an intention to stay in Greece for at least 2 years.

Half of the Greek employment or business income is exempt from income tax for 7 tax years in total. The article also exempts that half from the special solidarity contribution of art. 43A, but that contribution was abolished for all income from 1.1.2023 (art. 72(74) ΚΦΕ), so it no longer matters. The regime cannot be extended beyond 7 years. If conditions 3 or 4 fail in any year, the regime ends from that year (art. 5C(5)). AADE adds that the person is also exempt from presumptive (deemed) living-expense income based on homes and cars for the 7 years. The regime also ends if employment or the business stops for more than 12 months, or the person moves residence abroad (AADE guide, section 3.3).

Companies leaving: exit tax (art. 66A ΚΦΕ). This applies only to Greek-resident legal persons and entities, and to permanent establishments in Greece. It does not apply to individuals; we found no exit charge for individuals in the consolidated Code. The charge is on market value minus tax value of assets when any of these happens:

1. assets move from the Greek head office to a permanent establishment abroad;
2. assets move from a Greek permanent establishment to the head office or another permanent establishment abroad;
3. the company moves its tax residence out of Greece (except assets that stay effectively connected with a Greek permanent establishment); or
4. the business of a Greek permanent establishment moves abroad.

In each case the charge applies only where Greece loses the right to tax the assets. It is taxed at the art. 58 rate for the year of exit (22%). Instalments (see "Deadlines and filing") end, and the unpaid tax falls due at once, if the assets or the business are sold, the assets or residence later move to a non-EU/EEA state, the company goes bankrupt or into liquidation, or an instalment is more than 3 months late (art. 66A(5) and (6)). Art. 66A implements art. 5 of the Anti-Tax Avoidance Directive (2016/1164/EU) and applies to transfers from 1.1.2020.

Withholding scope (arts. 62 and 64). Withholding applies to dividends, interest and royalties. It applies to fees for technical, management, consulting and similar services when the recipient is an individual, or a legal person resident outside Greece and outside the EU and EEA (art. 62(1)(d) and (3)). A legal person resident in Greece or in another EU or EEA state receiving those fees is not subject to withholding (art. 62(2)). A non-EU/EEA recipient of royalties or of those fees can elect to be taxed as Greek residents are and credit the tax withheld (art. 62(3)). Treaty rates override the domestic rate when the recipient gives a residence certificate.

Deadlines and filing

Event	Deadline	Source
Get a Greek tax number (AFM) as a non-resident, appointing a tax representative where required	Before the first Greek income or transaction; online via myAADE "TIN & Authentication Key"	AADE: TIN for non-residents
Art. 5A application	By 31 March of the tax year (also open to people who moved in the previous tax year), with proof that the EUR 500,000 minimum investment has been transferred to an account with a bank in Greece. AADE decides by the last working day of June	ΚΦΕ art. 5A(3)
Art. 5A lump sum	One payment by the last working day of July each year; first year within 30 days of approval	ΚΦΕ art. 5A(2)
Art. 5B application	By 31 March of the tax year (also open to people who moved in the previous tax year). The regime starts from the following tax year; AADE decides within 60 days	ΚΦΕ art. 5B(3) and (4)
Art. 5B tax	One payment by the last working day of July each year	ΚΦΕ art. 5B(2)(b)
Art. 5C application (online in myAADE)	Start of work by 2 July: apply by the end of that year, or during the following year, which then counts as the first year. Start after 2 July: apply for the following year, by the end of that year. AADE decides within 60 days	ΚΦΕ art. 5C(3); AADE guide, section 3.2
Individual income tax return (residents, and non-residents with Greek-source income)	15 March to 15 July of the year after the tax year; for 2026 income, in 2027. A person who moves residence abroad may file at any time during the year	ΚΦΕ art. 67(3); AADE: filing obligations
Move of tax residence out of Greece	Application by the last business day of the first ten days of March of the year after departure; supporting documents by the last business day of the first ten days of September; applications accepted until 31 December of that year	AADE: transferring tax residency abroad
Company exit tax return	3 working days before the exit event. The tax is paid in one sum with the return, or in 5 equal annual interest-free instalments where the move is to an EU state or an EEA state with a tax-debt recovery assistance agreement. The first instalment is paid with the return and the rest by the last working day of each of the next 4 years	ΚΦΕ art. 66A(3) and (4)

Non-residents earning only interest on Greek government bonds and T-bills, or on qualifying corporate bonds under art. 37(5), do not have to file a return (art. 67(1)).

Penalties and interest

From the Tax Procedure Code (ν. 5104/2024), in the AADE codification Ε.2109/2025:

Breach	Penalty	Source
Late or missing return with no tax due (includes a late income tax return)	EUR 100 per breach	ΚΦΔ art. 53(1)
Late or missing return, for a taxpayer keeping single-entry books	EUR 250 per breach	ΚΦΔ art. 53(2)
Late or missing return, for a taxpayer keeping double-entry books	EUR 500 per breach	ΚΦΔ art. 53(2)
No return filed where tax would be due (income tax, withholding and others)	50% of the tax due on the missing return	ΚΦΔ art. 53(6)
A late original income tax return showing tax of EUR 100 or less	No fine under art. 53(1) or (2)	ΚΦΔ art. 53(7)(c)
Inaccurate return: tax difference 5% to 20% of the tax declared	10% of the difference	ΚΦΔ art. 54(1)(a)
Tax difference over 20% and up to 50%	25% of the difference	ΚΦΔ art. 54(1)(b)
Tax difference over 50%	50% of the difference	ΚΦΔ art. 54(1)(c)
Inaccurate withholding tax return	50% of the difference	ΚΦΔ art. 54(2)
Late payment	Interest from the day after the payment deadline. There is no interest on interest	ΚΦΔ art. 52(1) and (5)

The late-payment interest rate is not set in art. 52. It is set by ministerial decision under ΚΦΔ art. 83(47): decision ΔΠΕΙΣ 1198598 ΕΞ 2013 (Β' 19/2014), as kept in force by decision Α.1120/2025 (Β' 4367/08.08.2025, in force from 10.08.2025). Α.1120/2025 freezes that rate for two years unless the ECB main refinancing rate moves by a cumulative 5 percentage points from its 1.1.2014 level. We did not read the percentage itself on an official page. See "Not yet confirmed".

For the inbound regimes, the sanction is losing the regime. Under 5A and 5B, failing to pay the full annual tax ends the regime from that year. Under 5A, an investment not completed within 3 years withdraws the regime from the first year.

Cross-border points

Treaties first. Where Greece has a double tax treaty with the other state, the treaty decides which state may tax. The non-resident must give a tax residence certificate from their state to get treaty relief (AADE). Greek residents get an electronic residence certificate (e-TRC) through myAADE (AADE: DTA forms). For a person resident in both states under domestic law, the treaty tie-breaker decides residence. Check the specific treaty.

Foreign tax credit, not exemption (art. 9 ΚΦΕ). A Greek resident deducts foreign tax paid on foreign income from the Greek tax on that income. The credit cannot exceed the Greek tax on that income. Under art. 5A there is no credit for foreign tax on covered income. Art. 5B does not override treaties.

Social security (EU/EEA and Switzerland). Regulation (EC) 883/2004 means a person is subject to one state's social security legislation at a time, normally the state where they work (art. 11). An employee posted by their employer to another member state stays in the home system if the posting is expected to last no more than 24 months and they do not replace another posted worker (art. 12(1)). The self-employed have a parallel rule (art. 12(2)). The posting is shown by a form A1 from the home system (the A1 rules are in Regulation 987/2009; see "Not yet confirmed"). Someone who moves to Greece to work for a Greek employer under art. 5C normally joins the Greek system (e-EFKA). Contributions on employees' pay (the employee and employer shares, the ceiling and the APD return) are in gr-employee-contributions. Contributions of the self-employed are in gr-efka.

Companies. The 22% rate, deductions and filing are in gr-corporate-income-tax. Withholding on outbound dividends, interest, royalties and fees is set out above. Fees for technical, management and consulting services paid to a legal person resident in another EU/EEA state carry no withholding (art. 62(2)), except the 8% that general government bodies withhold on services they buy (arts. 62(2) and 64(2)); paid to a legal person outside the EU/EEA or to an individual, they carry 20% (arts. 62(3) and 64(1)(d)). The EUR 300 floor of art. 64(8) applies only to a Greek-resident payee. For a non-resident without a Greek permanent establishment, withholding on these fees is not the final tax (art. 64(3)); the payee may instead opt to be taxed as a resident and credit the tax withheld (art. 62(3)). The directive exemptions need the holding thresholds and the 24-month holding period. If the period is not yet complete, the payer may skip withholding by lodging a bank guarantee (art. 63(3)).

Worked examples

Example 1: engineer moving from Germany under art. 5C

Eleni is a German-resident engineer, aged 35, with no children. She has not been Greek tax resident in the last 6 years. She starts work for a Greek company in Athens on 1 March 2026 and declares she will stay for at least 2 years. She starts before 2 July, so she applies for 5C in myAADE by 31 December 2026, and 2026 is her first 5C year. Her 2026 Greek employment income, after employee social contributions, is EUR 70,000.

Under 5C, half (EUR 35,000) is exempt. The other EUR 35,000 is taxed on the 2026 scale: 9% on 10,000 (900), 20% on 10,000 (2,000), 26% on 10,000 (2,600) and 34% on 5,000 (1,700). Tax before the art. 16 reduction is EUR 7,200. Without 5C, tax on EUR 70,000 would be EUR 21,100. Without 5C the art. 16 reduction is nil, because EUR 777 is fully phased out above about EUR 50,850 of taxable salary. The regime saves at least EUR 13,900 in 2026 and can run for 7 tax years (2026 to 2032).

With 5C, the art. 16 reduction depends on which salary figure the art. 16(2) phase-out uses. On the taxable EUR 35,000 it would be EUR 777 minus EUR 460 (EUR 20 x 23), so EUR 317, and tax would be EUR 6,883. If the exempt half also counts, the reduction is nil. We have not found a ruling on this. See "Not yet confirmed".

As she is aged 31 or over with no children, no reduced rate of art. 15(1)(b) to (e) applies. As a Greek resident she must also spend 30% of her real income (capped at EUR 20,000) by card or other electronic means, or pay 22% on the shortfall (art. 15(6)). This example assumes she meets that requirement. It does not compute her employee EFKA contributions (see gr-employee-contributions). There is no special solidarity contribution: it was abolished from 2023.

name: Art. 5C mover, Greek salary EUR 70,000, 2026 scale, before art. 16 reduction
inputs:
  salary: 70000
  exempt_share: 0.5
steps:
  - taxable: salary * (1 - exempt_share)
  - b1: min(taxable, 10000) * 0.09
  - b2: max(min(taxable, 20000) - 10000, 0) * 0.20
  - b3: max(min(taxable, 30000) - 20000, 0) * 0.26
  - b4: max(min(taxable, 40000) - 30000, 0) * 0.34
  - b5: max(min(taxable, 60000) - 40000, 0) * 0.39
  - b6: max(taxable - 60000, 0) * 0.44
  - tax_5c: b1 + b2 + b3 + b4 + b5 + b6
  - f1: min(salary, 10000) * 0.09
  - f2: max(min(salary, 20000) - 10000, 0) * 0.20
  - f3: max(min(salary, 30000) - 20000, 0) * 0.26
  - f4: max(min(salary, 40000) - 30000, 0) * 0.34
  - f5: max(min(salary, 60000) - 40000, 0) * 0.39
  - f6: max(salary - 60000, 0) * 0.44
  - tax_normal: f1 + f2 + f3 + f4 + f5 + f6
  - saving: tax_normal - tax_5c
  - red_normal: max(777 - max(salary - 12000, 0) / 1000 * 20, 0)
  - red_5c_on_half: max(777 - max(taxable - 12000, 0) / 1000 * 20, 0)
  - tax_5c_if_half: tax_5c - red_5c_on_half
expected:
  taxable: 35000
  tax_5c: 7200.00
  tax_normal: 21100.00
  saving: 13900.00
  red_normal: 0.00
  red_5c_on_half: 317.00
  tax_5c_if_half: 6883.00

Example 2: non-resident with a rented flat in Athens

Klaus lives in Munich and is not Greek tax resident. He owns a flat in Athens. His 2026 taxable rental income from it, after the 5% deduction for property costs (art. 39(3)(a)), is EUR 30,000. Rent from Greek property is Greek-source income (art. 5(1)), so he files a Greek return between 15 March and 15 July 2027. The rent is taxed separately on the art. 40(4) scale for 2026: 15% on 12,000 (1,800), 25% on 12,000 (3,000) and 35% on 6,000 (2,100). Greek tax is EUR 6,900.

As a non-resident he gets the art. 16 to 19 reductions only under the art. 20 EU/EEA test. Even if he met it, the art. 16 reduction applies only to tax under the art. 15 scale (art. 16(1)), so it does not reduce this separate rental tax. The electronic spending requirement of art. 15(6) does not apply to him as a non-resident (art. 15(6)(c)(iv)). How Germany treats the rent and relieves the Greek tax depends on the Greece-Germany treaty and German law; check both before advising.

name: Non-resident, Greek rental income EUR 30,000, 2026 rental scale
inputs:
  rent: 30000
steps:
  - r1: min(rent, 12000) * 0.15
  - r2: max(min(rent, 24000) - 12000, 0) * 0.25
  - r3: max(min(rent, 36000) - 24000, 0) * 0.35
  - r4: max(rent - 36000, 0) * 0.45
  - tax: r1 + r2 + r3 + r4
expected:
  tax: 6900.00

Ask the client first

1. Where was the person tax resident in each of the last 8 years, and on what date did they arrive in or leave Greece? This decides residence and eligibility for 5A (7 of 8 years) and 5B or 5C (5 of 6 years).
2. Which state are they moving from? Is it an EU or EEA state, or a state with an administrative cooperation agreement on tax with Greece? This decides 5B and 5C.
3. What income do they have, where does it arise, and how much? Include salary, business income, pension, rent, dividends and gains. This decides which regime, if any, saves tax.
4. For 5C: when does the job or business start (before or after 2 July), who is the employer, and will they stay at least 2 years?
5. For 5A: what Greek investment has been made or is planned, when, and through whom? Do they hold an investor residence permit?
6. For a company: where do the board meet and decide, where are the books kept, and are any assets, the residence or a permanent establishment moving abroad? For outbound payments: who is the recipient, where are they resident, what is the holding, and since when?

Sources

All read on 2026-10-22. The Income Tax Code arts. 62 and 64 were read again on 2026-10-23 for the withholding on fees.

• Income Tax Code (ν. 4172/2013), Ministry of Finance administrative codification including amendments up to ν. 5264/2025 (circular 56053/06-04-2026): arts. 3, 4, 5, 5A, 5B, 5C, 9, 15, 20, 40, 58, 62, 63, 64, 66A, 67. https://minfin.gov.gr/wp-content/uploads/2026/04/%CE%9A%CE%A9%CE%94%CE%99%CE%9A%CE%9F%CE%A0%CE%9F%CE%99%CE%97%CE%A3%CE%97-%CE%A4%CE%9F%CE%A5-%CE%9A%CE%A9%CE%94%CE%99%CE%9A%CE%91-%CE%A6%CE%9F%CE%A1%CE%9F%CE%9B%CE%9F%CE%93%CE%99%CE%91%CE%A3-%CE%95%CE%99%CE%A3%CE%9F%CE%94%CE%97%CE%9C%CE%91%CE%A4%CE%9F%CE%A3-%CE%9C%CE%95%CE%A7%CE%A1%CE%99-%CE%A4%CE%9F-%CE%9D-5264-2025.pdf
• Ministry of Finance, notice of the codification of the Income Tax Code: https://minfin.gov.gr/koinopoiisi-kodikopoiisis-tou-kodika-forologias-eisodimatos-symfona-me-to-arthro-83-par-55-tou-n-5104-2024/
• AADE guide "Tax incentives to attract new tax residents, arts. 5A, 5B, 5C ΚΦΕ" (12 November 2025): https://aade.gr/sites/default/files/2025-11/forologika_kinitra.pdf
• AADE, tax incentives for new tax residents: https://www.aade.gr/omogeneis-katoikoi-exoterikoy/eisodima/forologika-kinitra-proselkysis-neon-forologikon-katoikon
• AADE, tax residence for natural persons: https://aade.gr/en/greeks-abroad-non-residents/income-taxation/tax-residence-natural-persons-itc
• AADE, taxation of Greek-sourced income of non-residents: https://aade.gr/en/greeks-abroad-non-residents/income-taxation/taxation-greek-sourced-income-obtained-non-residents-pit
• AADE, taxation of foreign income of Greek residents and the foreign tax credit: https://aade.gr/en/greeks-abroad-non-residents/income-taxation/taxation-non-greek-sourced-income-obtained-greek-tax-residents-pit
• AADE, transferring tax residency from Greece abroad: https://aade.gr/en/greeks-abroad-non-residents/income-taxation/transferring-tax-residency-greece-abroad
• AADE, fulfilment of tax obligations (who files): https://aade.gr/en/greeks-abroad-non-residents/income-taxation/fulfillment-tax-obligations
• AADE, forms for applying double taxation agreements: https://aade.gr/en/greeks-abroad-non-residents/income-taxation/forms-application-double-taxation-agreements
• AADE, TIN and tax representative for non-residents: https://aade.gr/en/greeks-abroad-non-residents/registration-tax-register/issuance-tax-identification-number-and-authentication-key-and-appointment
• Tax Procedure Code (ν. 5104/2024), AADE codification circular Ε.2109/30-12-2025, amendments up to ν. 5259/2025: arts. 52, 53, 54, 83(47). https://www.aade.gr/sites/default/files/2025-12/e2109_2025.pdf
• Ministerial decision Α.1120/2025 (Β' 4367/08.08.2025) on the interest rates of ΚΦΔ art. 52: https://www.aade.gr/sites/default/files/2025-08/a_1120_2025.pdf
• Regulation (EC) No 883/2004, consolidated text, arts. 11 and 12: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02004R0883-20190731

Note: AADE's English page "Income categories and income taxation in Greece" still shows the pre-2026 scale (9/22/28/36/44%). The 2026 scale in this skill is from the law text (art. 15 as replaced by ν. 5246/2025, applying from tax year 2026).

Not yet confirmed: the percentage of the late-payment interest rate in decision ΔΠΕΙΣ 1198598 ΕΞ 2013 (Β' 19/2014), which Α.1120/2025 keeps in force (the decision itself was not read on an official page); any amendments to the Income Tax Code after ν. 5264/2025 or to the Tax Procedure Code after ν. 5259/2025 made during 2026; whether the art. 16(2) phase-out for a 5C taxpayer is measured on the taxable half or on the whole salary; the A1 certificate rules in Regulation (EC) 987/2009; the list of states with an administrative cooperation agreement on tax with Greece; the Greece-Germany treaty treatment of rent in Example 2.

Contributed by Ryan Duguid.