Greece promotes two incentives for people who move here: the Digital Nomad Visa (DNV) and the Article 5C 50% tax break. It is tempting to assume you can combine them: move on a DNV, keep working remotely, and pay tax on half your income. You cannot. This guide explains why, how DNV income is taxed instead, and which routes do qualify.
The short answer
- No combination: the DNV forbids work for a Greek employer and business activity in Greece; Article 5C requires one of them.
- DNV taxation: once you are Greek tax resident, you pay the normal scale (9% to 44%) on worldwide income, with treaty relief.
- EU citizens need no DNV and can use 5C through a Greek sole proprietorship or a Greek employer.
- Non-EU citizens who want 5C need a residence status that allows Greek employment or self-employment, which must be planned before the move.
The Digital Nomad Visa in brief
The DNV, now regulated in Article 68 of the Migration Code (Law 5038/2023), is for non-EU citizens who work for employers or clients outside Greece. The main conditions:
- at least €3,500 a month in income (net, after tax, for employees and freelancers alike), plus 20% for a spouse and 15% per child;
- health insurance and proof of accommodation;
- a declaration that you will not work for an employer based in Greece, and self-employment that is based outside Greece.
It starts as a national (Type-D) visa of up to 12 months, applied for at a Greek consulate before you travel (Law 5275/2026), followed by a two-year renewable residence permit.
Why it rules out Article 5C
To qualify for Article 5C, you must:
- transfer your tax residence to Greece from an EU/EEA country or a country with a tax cooperation agreement with Greece;
- not have been Greek tax resident in five of the previous six years;
- declare that you will stay at least two years; and
- take up employment with a Greek legal entity (or the Greek branch of a foreign company), or register your own individual business in Greece.
The fourth condition is exactly what the DNV excludes. That is why DNV holders cannot use the 50% exemption.
How DNV holders are taxed
A residence permit and tax residence are separate questions. You become Greek tax resident when your main home or centre of life is here, or after more than 183 days within any 12 months (see the 183-day rule). From then on Greece taxes your worldwide income on the normal scale, and the double tax treaty with your home country decides how double taxation is avoided. Keeping a DNV does not change this.
Remote work for a foreign employer
Working from your laptop in Athens for a foreign company does not trigger Article 5C on its own, whatever your nationality. For EU citizens, the usual route is to register as a sole proprietor in Greece and invoice the former employer, ideally alongside other clients, from the Greek business. Non-EU citizens on a DNV cannot do this, because the permit gives no right to business activity in Greece. More in 5C for employees and remote workers.
Routes that can qualify for non-EU citizens
A permit that allows self-employment. Residence permits for self-employment are very limited under the current Migration Code. A non-EU route into self-employment in Greece is narrow and must be checked case by case with an immigration lawyer, before you move.
Employment with a Greek entity. A job with a Greek company, or the Greek branch of your employer, meets the employment condition, but you need a work-based permit, such as the EU Blue Card or an employer-initiated work permit under the Migration Code. An Employer of Record that is itself a Greek company and employs you under a Greek contract may also meet the wording, but AADE has not published guidance on such setups, so check before relying on it.
The Golden Visa. It gives residence through property investment but generally no right to employment. Holders can be shareholders or board members of a Greek company such as an IKE, but that does not bring 5C: the company’s profits are taxed at company level (22% corporate tax plus 5% on dividends). See setting up an IKE in Greece.
Frequently asked questions
Can Digital Nomad Visa holders get the 50% tax break in Greece?
No. The Digital Nomad Visa forbids work for an employer based in Greece and gives no right to business activity in Greece. Article 5C requires one of the two, so DNV holders cannot use it.
How are Digital Nomad Visa holders taxed in Greece?
Once you become Greek tax resident (main home or centre of life in Greece, or more than 183 days in 12 months), you pay the normal progressive rates of 9% to 44% on your worldwide income, with relief under the double tax treaty with your home country.
Can I switch from a Digital Nomad Visa to Article 5C?
Only by changing to a residence status that allows Greek employment or self-employment and then meeting all 5C conditions. For non-EU citizens these routes are narrow and should be checked with an immigration lawyer before you move.
Do EU citizens need a Digital Nomad Visa for Greece?
No. EU citizens can live and work in Greece without a visa and can use Article 5C, for example by registering as a sole proprietor and invoicing their clients from Greece, if they meet the other conditions.
Next steps
If you are an EU citizen, or already hold a status that allows work in Greece, the Article 5C tax calculator shows what the exemption would save you. We prepare and file the 5C application and the ongoing filings as part of our ongoing bookkeeping; send us a message for a free check of your situation.
Rules as of October 2026 (Law 5038/2023 art. 68 as amended by Law 5275/2026, Income Tax Code art. 5C).