Taxes for Digital Nomads and Remote Workers in Greece: What to Know in 2026

Remote worker with a laptop in Greece

More and more people are moving to Greece while continuing to work remotely for a foreign company or their own clients. The sea, the mild climate, the cost of living and the digital nomad visa make Greece one of the most attractive destinations in Europe.

A new address also brings new tax obligations. In this article we explain in plain language when a remote worker starts paying tax in Greece, which incentives exist and which mistakes to avoid.

The digital nomad visa is not a tax status

The digital nomad visa allows non-EU citizens to live in Greece and work remotely for an employer or clients outside Greece. To get it you need a stable income, as a rule at least €3,500 a month after tax (the amount increases if your family moves with you).

The key point: the visa gives you the right to live here — it does not decide where you pay tax. That is determined by separate rules: the rules on tax residence.

When you become a Greek tax resident

The main rule is 183 days. If you stay in Greece for more than 183 days in a year, you generally become a Greek tax resident. Where your centre of vital interests lies is also taken into account: family, home, main activity.

What this means in practice:

  1. a Greek tax resident declares their worldwide income in Greece — salary from a foreign company, fees from clients, rent from a home abroad, interest on deposits;
  2. tax already paid in another country may be credited under a double taxation treaty, if one exists between the two countries;
  3. you can become a Greek tax resident even if you are still formally a resident of your previous country — in such cases proper documentation is essential.

Which tax rates apply

Employment and business income in Greece is taxed on a progressive scale. The updated scale applies from 2026:

  1. up to €10,000 — 9%
  2. €10,001 to €20,000 — 20%
  3. €20,001 to €30,000 — 26%
  4. €30,001 to €40,000 — 34%
  5. €40,001 to €60,000 — 39%
  6. over €60,000 — 44%

The tax is calculated in bands: each rate applies only to its own part of the income, not to the whole amount. Additional reductions apply to young people and families with children.

50% relief: Article 5C of the Greek Income Tax Code

The most interesting option for people relocating is Article 5C. If you move your tax residence to Greece and meet the legal conditions, only 50% of your employment income is taxed for 7 years. In practice this can cut your tax almost in half.

Main conditions:

  1. you were not a Greek tax resident in 5 of the 6 years before the move;
  2. you move your tax residence to Greece and stay for at least 2 years;
  3. requirements regarding the country of your previous tax residence are met;
  4. your work is structured in a specific way: the law sets requirements for the employer and the type of employment.

The conditions are strict and the application must be filed on time. Miss the deadline and the relief for that year is lost. That is why 5C should be looked at before the move or right after it — not when filing your first tax return.

Working for several clients? You may need to register as self-employed

If you are a freelancer with several clients, you will most likely need to register a business activity in Greece (έναρξη δραστηριότητας).

This means:

  1. issuing invoices to clients through the Greek system (myDATA);
  2. paying monthly social security contributions to e-EFKA, depending on the category you choose;
  3. sorting out VAT: services to foreign companies often follow special rules, but they must be applied correctly;
  4. keeping books and filing an annual return.

If you are employed by a single foreign employer, registration is not always required — it depends on how the employment relationship is set up.

Common mistakes of remote workers

  1. “I have a digital nomad visa, so I don't pay tax in Greece.” Wrong: tax depends on tax residence, not on the type of visa.
  2. Not filing a return for the first year. The E1 return is filed every year, usually in spring–summer. Late-filing penalties are imposed automatically.
  3. Missing the 5C application deadline. The relief could save thousands of euros a year, but it is not granted without a timely application.
  4. Forgetting income in your home country — rent, deposits, sale of property. All of it must be declared in Greece.
  5. Freelancing without registration. Such mistakes can surface during checks of incoming bank transfers.

Where to start

First of all you need a Greek tax number (AFM) — without it you cannot open a bank account, sign a lease or file a tax return. Then determine the start date of your tax residence, check your eligibility for the 50% relief and decide whether you need to register a business activity.

More on how we help remote workers on the Digital Nomad & remote worker taxes page.

Advice in English, Greek and Russian

We are an accounting office in Thessaloniki working online across Greece. We review your situation, calculate your tax, check your eligibility for incentives and handle all filings in TAXISnet.

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This article is for information only and is not individual tax advice. Legislation changes — for a decision on your situation, consult an accountant.