Taxes in Greece for Israelis
The basic rules to know before and after you move: tax residence, the incentives for people moving to Greece, the treaty with Israel and reporting income from abroad. Every rule links to its official source.
✓ Checked against the sources: October 2026⚠️ This isn't tax advice. It's general information checked against official sources, and it can change. Before deciding, talk to an accountant who knows both Israel and Greece.
When you become a Greek tax resident
Under Greece's income tax code, someone whose permanent or principal residence, habitual abode or centre of personal and economic interests is in Greece is a Greek tax resident. So is someone who spends more than 183 days in total in Greece in any 12-month period, from their first day in Greece. Greek tax residents are taxed on worldwide income.
Tax incentives for people moving to Greece
Greek law has three special regimes for people who move their tax residence to Greece:
- Article 5C, for employees and the self-employed: if you weren't a Greek tax resident in five of the six years before the move, work in Greece and declare you'll stay at least two years, 50% of your Greek employment or business income is tax-free for seven tax years. You apply through myAADE.
- Article 5A, for investors: a flat €100,000 a year on all foreign income, for up to 15 years, with an investment of at least €500,000 in Greece.
- Article 5B, for pensioners with a pension from abroad: 7% tax on all foreign income, for up to 15 years.
Each regime has conditions, including about the country you move from, and filing deadlines. Check with an accountant whether and how they apply to a move from Israel.
Source: AADE: Tax incentives for new tax residents · AADE: Articles 5A, 5B, 5C guide (PDF, Nov 2025)
🔒 4 more sections in this guide
- 🇮🇱 The Israel and Greece double tax treaty
- 🗂️ Foreign income and the annual return
- 🔢 A tax number (AFM) first
- 🧑💻 Self-employed
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