Greek Law 5313 introduces measures on housing support, debt restructuring, energy relief, gambling regulation and tax administration, alongside changes to tax incentives and debt settlement rules.
Greece has enacted Law 5313/2026, published in Government Gazette A’ 102 on 25 June 2026, introducing a broad package of measures aimed at addressing the impact of the energy crisis, increasing disposable income and expanding housing support, while revising debt settlement rules, strengthening gambling regulation and implementing several tax-related changes.
Housing and income support
The law expands eligibility for existing rent subsidies by increasing the annual income threshold to EUR 25,000 for single individuals and EUR 35,000 for married couples. It also introduces a housing subsidy equal to two months’ rent for teachers, doctors and nurses serving in rural areas outside Athens and Thessaloniki.
The legislation further establishes the “Build to Rent” programme, providing incentives for construction and real estate companies to build or convert properties into residential units for long-term leases of at least 10 years at predetermined rental rates.
Debt settlement and bank account protection
The Law broadens access to the out-of-court debt restructuring mechanism by reducing the minimum debt threshold from EUR 10,000 to EUR 5,000.
It also allows debtors to preserve their primary residence by agreeing to the liquidation of other real estate assets to satisfy creditors. Restructuring agreements under the mechanism now serve as enforceable titles if a debtor defaults.
In addition, the monthly non-seizable limit for individual bank accounts increases from EUR 1,250 to EUR 1,600.
Pensions and public sector measures
The legislation automatically links public sector pensions to wage changes for active civil servants and military personnel.
Special pension provisions are introduced for the families of victims of the Tempi rail accident and for civil servants disabled as a result of terrorist acts.
The law also revises wage increment rules for judicial officers who are not promoted because of a lack of vacant positions.
Energy and agricultural support
The law establishes a zero-rate excise tax (EFK) for diesel used exclusively in agriculture from 2025. A digital application is scheduled to be introduced by November 2026 to apply the relief at the point of sale.
It also regulates the GAIA electricity tariff for farmers and updates deadlines and guarantee requirements for electricity storage projects.
Gambling regulation
The Law expands the powers of the Hellenic Gaming Commission (EEEP), creating 110 permanent positions to strengthen supervision of the gambling sector.
The regulator is authorised to maintain a blacklist of unlicensed gambling websites, while Internet Service Providers are required to block access to listed websites and mobile applications. Illegal gambling operators face stricter criminal penalties, including imprisonment of at least 10 years and fines of up to EUR 800,000 in cases involving minors or large-scale operations.
Public property and infrastructure
The legislation clarifies the transfer of state-owned real estate to the Public Properties Company (ETAD), while excluding protected areas such as coastal zones, archaeological sites and national forests.
It also establishes new rules for temporary beach use by adjacent businesses, transfers a 51% stake in the Thessaloniki Urban Transport Organization (OASTH) to the Thessaloniki Transport Authority (OSETH), and exempts state subsidies for OASTH from VAT.
Tax and tax administration measures
The law also introduces several tax-related provisions. These include a new framework for build-to-rent tax incentives, amendments to the non-dom lump-sum regime and the foreign pensioner flat-rate 7% regime, and an expansion of the permanent establishment regulatory compliance carve-out.
Additional measures include revised registration tax treatment for hybrid vehicles, a digital procedure for excise duty exemptions for energy products, the introduction of a final withholding tax on online gaming winnings, new 72-instalment settlement schemes for tax and social security debts, procedures for lifting bank account freezes for assessed tax debts, and extended deadlines for out-of-court tax dispute resolution.
