Money
The 50% exemption for inbound workers
For employees and professionals moving their tax residence to Greece, half of qualifying Greek income is exempt from income tax for up to seven years. It is elective, and the application window is the part people miss.
Last verified 12 September 2026 · 1 day ago · checked by spec-import Every figure on this page was checked against its source on this date.
What it does
Income exempt under the inbound worker regime Maximum duration of the 50% inbound worker exemption50% — source and verification date
7 years — source and verification date
On a salary in the upper bands, that is a material change to your net position — large enough that for many people it decides whether the move works financially. The net salary calculator has a toggle for it so you can see the difference on your own numbers.
Who it is for
Employees, professionals and qualifying digital nomads transferring their tax residence to Greece. The reported common condition across the three special regimes is not having been a Greek tax resident for seven of the previous eight years — but the conditions differ in detail between regimes, and we have flagged the exact test as unverified rather than state it as settled. Confirm it for your own circumstances.
What it does not do
- It does not reduce social security. EFKA contributions are calculated separately and are unaffected. Your net pay improves by less than halving the tax rate suggests.
- It does not shelter foreign income. This regime is about Greek-source employment and self-employment income. For foreign income look at the non-dom lump sum; for pensions, the 7% regime.
- It does not last. After you move to the ordinary scale.
7 years — source and verification date
Maximum duration of the 50% inbound worker exemption
Before you can use it
You have to be a Greek tax resident, which means Days in Greece that trigger tax residency 183 days or more in a calendar year makes you a Greek tax resident regardless of the other tests. Residents are taxed on worldwide income.183 days — source and verification date
Questions people actually ask
What exactly is exempt?
Half of your Greek employment or self-employment income is exempt from income tax, for up to 7 years. It applies to income arising in Greece from the qualifying activity — it is not a shelter for income you already had elsewhere.
Who qualifies?
Employees, professionals and qualifying digital nomads who transfer their tax residence to Greece. The common condition reported across the three special regimes is not having been a Greek tax resident for seven of the previous eight years, though the detail differs between regimes and we have flagged it as unverified.
Does it apply to my foreign income too?
No. This regime addresses Greek-source employment and self-employment income. If your concern is foreign income, look at the non-dom lump sum or, for pensions, the 7% regime instead.
What happens after seven years?
You move onto the ordinary progressive scale. Seven years is a long runway but it is not permanent, and a financial plan that only works while the exemption lasts is a plan with an expiry date built into it.
When do I have to apply?
There is a formal application window and it is not generous. Missing it costs you a full year of the benefit, which on a reasonable salary is a large sum. This is the single strongest reason to have a Greek tax adviser engaged before you arrive rather than after.
Can I combine it with the non-dom regime?
They address different things and the conditions differ. Do not assume you can stack them. Someone with both substantial Greek employment income and substantial foreign income should model both regimes properly with an adviser before electing either.
Does it reduce my social security contributions?
No. This is an income tax exemption. EFKA contributions are calculated separately and are unaffected, which means the improvement to your net pay is smaller than halving your tax rate might suggest. Our net salary calculator shows both effects together.