Extension of Article 5C of the Income Tax Code allows public sector employees to access the special taxation regime, covering new and retroactive applications.
Greece’s Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) have announced an extension of the special taxation regime under Article 5C of the Income Tax Code (ITC), expanding eligibility to include employees of the Greek public sector.
The extension has been introduced through decision A.1138/2026, signed by Deputy Minister of National Economy and Finance Giorgos Kotsiras and AADE Governor Giorgos Pitsilis. Under the revised framework, the incentive for transferring tax residence to Greece now also applies to individuals who will be employed as salaried workers in the Greek public sector.
The updated regime covers three categories of applications:
a) new applications submitted from the date of publication of the decision onwards
b) applications submitted as of 28 July 2025, the date of repeal of paragraph 6 of Article 5C of the ITC
c) pending applications before the Tax Administration as of 28 July 2025
Applications for inclusion in the special taxation regime must be submitted via the myAADE digital portal (myaade.gov.gr), following the path: Applications > Tax Services > Income > Application for inclusion in special taxation regime (Article 5C of the ITC).
For information or clarification, taxpayers may contact the AADE Taxpayer Service (my1521) either by telephone at 1521 on working days from 07:00 to 20:00, or digitally via my1521 (24/7), selecting: Income Tax Matters > Personal Income Tax > Non-residents and expatriates / Alternative income taxation > Inclusion in alternative taxation and transfer of tax residence to Greece due to salaried employment and business activity.
