From 3 October, new tax residents can apply on myAADE for Greece’s Article 5G special tax regime.
The Greek Independent Authority for Public Revenue (AADE) has announced that, starting 3 October, individuals transferring their tax residence to Greece can apply digitally for inclusion in the country’s special taxation scheme for income from employment and business activity, under Article 5G of the Income Tax Code.
The scheme allows eligible taxpayers to benefit from a simplified tax regime for income earned in Greece. Applicants must not have been Greek tax residents for five of the previous six years, must move their tax residence from an EU/EEA country or a country with which Greece has a tax cooperation agreement, provide services or operate a business in Greece, and commit to residing in the country for at least two years.
The submission process has been fully digitised through the myAADE portal.
Applicants who meet the eligibility criteria will receive an immediate decision, while those requiring document verification can attach the necessary paperwork online.
Taxpayers who submitted applications for the 2025 tax year through the previous “My Requests” platform and remain pending can now resubmit their applications digitally for faster processing.
Applications can be submitted via myAADE by navigating: Applications > Tax Services > Income > Submit Application for Inclusion in Special Taxation (Article 5G ITC).
