Before you start

An AFM (Αριθμός Φορολογικού Μητρώου — Greek tax number) and TAXISnet/myAADE login credentials (κωδικοί)
A determination of your tax residency: 183+ days in Greece within any 12-month period (or your centre of vital interests here) makes you a Greek tax resident taxed on worldwide income
For employees: a Greek employment contract and AMKA/EFKA social-security registration; for freelancers: an active business activity (έναρξη εργασιών) registered with AADE
To elect a special regime (5A/5B/5C): proof you were NOT a Greek tax resident for the required number of prior years and the regime-specific conditions (investment, pension source, or relocation/employment)

Step-by-step

1
Confirm Greek tax residency and get your AFM + TAXISnet codes
You become a Greek tax resident if you spend 183+ days in Greece within any 12-month period or your centre of vital interests is here; residents are taxed on worldwide income, non-residents only on Greek-source income. Register with your local tax office (ΔΟΥ) or online to obtain an AFM, then activate TAXISnet/myAADE credentials. If you arrive mid-year you may need to formally transfer your tax residency to Greece via the AADE procedure.
In personWho: You, at your local ΔΟΥ / via myAADE (an accountant usually handles the residency transfer)AFM same-day; residency transfer can take weeksFree (AFM and TAXISnet codes carry no fee)
2
Decide whether to elect a special regime — and meet the deadline
Three opt-in regimes are filed with AADE. Art. 5C: new residents taking up Greek employment or self-employment, not Greek tax residents for 5 of the prior 6 years, committing to stay ≥2 years, get 50% of Greek-source employment/business income exempt for 7 years. Art. 5A (non-dom): HNWIs pay a flat €100,000/year on all foreign-source income for up to 15 years, conditioned on a ~€500,000 investment in Greece (+€20,000/year per added family member). Art. 5B: foreign pensioners from a country with a tax-cooperation agreement pay a flat 7% on all foreign-source income for 15 years. Applications are filed to AADE, generally by 31 March (5C employees apply within 2 months of hiring).
OnlineWho: You via myAADE / your accountant (λογιστής); approval issued by AADEApply by ~31 Mar of the relevant year (5C: within 2 months of hire)5A: €100,000/yr flat; 5B: 7% flat on foreign income; 5C: free to elect
3
Pay tax through the year — withholding or advance tax + EFKA
Employees are taxed by monthly payroll withholding (παρακράτηση) and usually need do little else. The self-employed pay an advance tax (προκαταβολή φόρου, historically a large share of the current year's tax credited against next year) and monthly EFKA social-security contributions (tiered classes, the lowest around €240–260/month in 2025). Standard progressive rates: 9% up to €10,000, 22% to €20,000, 28% to €30,000, 36% to €40,000, 44% above €40,000. The old special solidarity contribution has been abolished for private-sector and self-employment income — confirm it does not apply for your income/year.
Via employerWho: Employer payroll (employees) or you/your accountant (freelancers)Monthly throughout the tax yearWithholding ~9–44% by bracket; freelancer EFKA from ~€240/month
4
File your annual income tax return (E1) on myAADE
File the E1 income tax return (with E2 for rental income and E3 for business income where applicable) electronically via myAADE/TAXISnet, reconciling withholding and advance tax against what you owe. The deadline is typically late June to mid-July for the prior tax year and is frequently extended by ministerial decision — check the AADE announcement each year. Property owners separately receive an annual ENFIA property-tax assessment via myAADE. US citizens must still file US returns and FATCA/FBAR; the US–Greece tax treaty and foreign tax credits prevent most double taxation.
OnlineWho: You, or your accountant (λογιστής) — strongly recommended for the self-employedFiled spring–summer; deadline usually late June–mid July (often extended)Filing free; accountant typically €150–€600+/year depending on complexity

Documents you’ll need

AFM (Greek tax number) and TAXISnet/myAADE credentials
Passport/ID and residence permit or registration certificate; AMKA (social-security number)
Employment contract and annual earnings/withholding certificate (βεβαίωση αποδοχών), or freelancer invoices and books
Bank account details (IBAN) for refunds and for tax/ENFIA/EFKA payments
For special regimes: proof of prior non-residency and regime evidence (investment proof for 5A, foreign-pension proof for 5B, Greek hire/relocation proof for 5C)

Things most newcomers don’t know

Art. 5C's 50% exemption is the realistic magnet for relocating remote-ish workers, not the headline non-dom regimes.

It only requires taking up Greek employment OR self-employment, not having been Greek-resident in 5 of the last 6 years, and a ≥2-year stay — no large investment. Half your Greek-source employment/business income is tax-free for 7 years, so even at the top 44% bracket your effective rate roughly halves.

Source: Law 4758/2020 (Art. 5C of the Greek Income Tax Code), AADE

The special solidarity contribution has been abolished for most income — don't budget for it, but verify for your income type and year.

Older guides still add ~2.2–10% solidarity tax on top of the brackets. It was suspended and then abolished for private-sector employment, business and most income, so quoting it overstates the burden — but the change rolled out by income category, so confirm against current AADE rules.

Source: Greek Ministry of Finance / AADE (abolition of εισφορά αλληλεγγύης)

For the self-employed, a Greek accountant (λογιστής) is effectively mandatory, and advance tax can double your first real bill.

Freelancers must keep books, issue compliant invoices via myDATA e-books, pay EFKA, and the προκαταβολή prepays a large share of next year's tax — so your first year can demand roughly 1.5x the nominal tax. The system is unforgiving of DIY errors.

Source: AADE guidance on self-employment, advance tax (προκαταβολή) and myDATA

Common mistakes to avoid

Assuming you are non-resident while spending 183+ days in Greece — that alone makes you a worldwide-income tax resident, regardless of where you are paid.
Missing the special-regime application window (generally ~31 March, or within 2 months of hire for 5C) — late or incomplete applications are rejected and you fall back to standard rates.
Forgetting the freelancer advance tax (προκαταβολή) and EFKA contributions when budgeting — the first-year cash outlay is much higher than the headline rate implies.
US citizens assuming Greek residency ends their US filing — you still owe US returns and FATCA/FBAR; rely on the US–Greece treaty and foreign tax credits instead.
Treating older calculators that still add the solidarity contribution (or omit the 9% bottom bracket) as current — verify rates against AADE for the actual tax year.