Digital Application Process for Special Tax Regime
As of Friday, October 3, the Independent Authority for Public Revenue (AADE) enables individuals who transfer their tax residence to Greece to submit electronically their application for inclusion in the special taxation regime on employment income and business profits, as set out in Article 5C of the Income Tax Code. This process is governed by ministerial decision Β 5301/2025 (ΦΕΚ Β 5301/2025), which establishes the full framework for digital submission.
Eligible individuals who have commenced employment or started business activity in Greece must meet certain cumulative conditions, which are verified automatically at submission. If all criteria are satisfied, the inclusion decision is issued immediately. Where additional documentation is required, applicants can upload the necessary files digitally for review. To ensure smooth processing, personal and contact information in AADE’s system must be fully up to date. Applicants who previously filed through the “My Requests” portal for 2025 and whose cases remain pending may resubmit via the new platform, provided they still meet the requirements.
Digital nomads professionals working remotely for foreign employers or clients while residing in Greece are also eligible to apply under the same Article 5C regime. To qualify, digital nomads must transfer their tax residence to Greece and satisfy the cumulative conditions related to relocation and income sources. Their eligibility is verified automatically, and once approved, the inclusion decision is issued immediately; if further documentation is needed, digital nomads can upload supporting files digitally. Digital nomads benefit from the same streamlined process and immediate decisions as other applicants under Article 5C.
Why Digital Nomads Should Choose Greece:
Greece presents an exceptional destination for digital nomads seeking the perfect balance of affordability, lifestyle, and tax benefits. The country offers a significantly lower cost of living compared to other European destinations, with affordable accommodation, dining, and transportation costs that allow nomads to maximize their earning potential. Greece’s Mediterranean climate provides over 300 days of sunshine annually, creating an ideal work environment with mild winters and warm, pleasant summers.
The rich cultural heritage and vibrant local communities offer digital nomads an immersive experience, from ancient historical sites to bustling modern cities and picturesque islands. Greece’s strategic location serves as a gateway between Europe, Asia, and Africa, making it perfect for those who need to travel frequently for business. Combined with excellent internet connectivity in major cities and tourist areas, plus the new favorable tax regime, Greece positions itself as one of the most attractive European destinations for location-independent professionals.
For more information, please feel free to express your request at tax@privelpartners.gr
