Before you start

A Greek AFM and gov.gr credentials (kleidarithmos)
Greek employment or self-employment
Not having been a Greek tax resident for five of the previous six years, for the Article 5C regime
A commitment to remain in Greece for at least two years, for the Article 5C regime

Step-by-step

1
Get the AFM and your gov.gr credentials first
The tax number is free from the local DOY or through gov.gr with AADE, and it comes with a kleidarithmos — the web PIN that unlocks the whole gov.gr platform. Almost every subsequent step, including the tax regime application, runs through that account.
In personWho: You, or an accountant under power of attorneyOften same dayFree
2
Check whether you qualify for the Article 5C exemption
The conditions are that you transfer your tax residence to Greece, take up employment or self-employment with a Greek entity, have not been Greek tax resident for five of the previous six years, and commit to staying at least two years. If you qualify, 50% of your Greek-source income is exempt from income tax for seven years. This is the single largest financial fact about relocating to Greece for work.
OnlineWho: You, with an accountantAssess before you start work
3
Apply by the right deadline — and it is not 31 March
The Article 5A and 5B regimes are applied for by 31 March of the tax year. Article 5C is different: it runs off when you take up employment. Start on or before 2 July and you apply by the end of that same year; start later and you apply by the end of the following year. Guides routinely quote the 31 March date for all three, which is wrong for 5C and can cost you the exemption entirely.
OnlineWho: You, with an accountantDetermined by your employment start date
4
Understand what the exemption does not cover
The 50% exemption applies to income tax on Greek-source employment or business income. Social security contributions are calculated separately and are not halved, and the solidarity and other levies follow their own rules. Model your actual net figure with an accountant rather than assuming your take-home doubles in effect.
In personWho: You, with an accountant
5
File your annual return through gov.gr
Greek tax returns are filed electronically through the AADE platform using your gov.gr credentials. Employees with a single Greek source still generally file. Deadlines are set annually and shift, so take them from AADE rather than assuming last year's date.
OnlineWho: YouAnnually
6
Get advice if you keep income or assets abroad
Greece taxes residents on worldwide income and has an extensive treaty network. If you retain foreign property, investments or a second income stream, get the position confirmed by a Greek accountant in your first year rather than assuming the treaty resolves it automatically.
In personWho: You, with an accountant

Documents you’ll need

AFM and gov.gr kleidarithmos
Employment contract with a Greek entity, or evidence of Greek self-employment
Evidence of prior non-residence for the Article 5C conditions
Records of foreign income, property and accounts
Registered lease, as proof of a Greek address

Things most newcomers don’t know

The 50% exemption for relocating workers is the biggest financial fact about moving to Greece, and it is opt-in.

Article 5C exempts half your Greek-source employment or business income from income tax for seven years if you transfer your tax residence, take up Greek work, were not Greek-resident for five of the previous six years, and commit to two years. Nothing happens automatically. On a Thessaloniki tech salary, where costs are already well below Athens', it is the difference between a lateral move and a substantial real-terms rise.

Source: Law 4172/2013 article 5C; AADE

The 5C deadline is not the 31 March one everyone quotes.

Articles 5A and 5B — the pensioner flat rate and the non-dom lump sum — are applied for by 31 March of the tax year. Article 5C runs off your employment start date instead: begin on or before 2 July and you apply by the end of that year, begin later and by the end of the following year. Guides collapse all three into 31 March, and someone who relies on that in a year they started work in September can lose the relief.

Source: AADE; Law 4172/2013 article 5C

There is no local income tax, so Thessaloniki's cost advantage is entirely on the spending side.

Greek income tax is national and identical here and in Athens. The gap between the two cities is rent, food and services, not tax. That makes the comparison clean: the same gross salary, with the same Article 5C relief, simply buys more here — which is the core financial case for the second city.

Source: AADE

The exemption halves income tax, not your total deductions.

Social security contributions are computed separately and are not reduced by the Article 5C relief. People model a 50% cut to everything coming out of their payslip and are disappointed. Ask an accountant to produce the actual net figure on your specific salary before you negotiate on the basis of it.

Source: AADE; e-EFKA

Common mistakes to avoid

Assuming the 50% exemption applies automatically — it must be applied for.
Using the 31 March deadline for Article 5C, which runs off your employment start date instead.
Expecting the exemption to halve social security contributions as well as income tax.
Starting work before checking whether you meet the five-of-six-years non-residence condition.
Retaining foreign income or property without confirming the Greek treatment in year one.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.

Make it your personal checklist

Globe Quest turns this into a tracked, AI-personalized plan for Thessaloniki — timed to your move date, with reminders so nothing slips. Free to start.