Greek diaspora

Moving back to Greece: tax breaks, paperwork and housing

Greek citizens can move back to Greece at any time and need no permit. People who start work in Greece after at least five of the last six years as tax residents abroad can have 50% of that work income exempt from income tax for seven tax years. Returning pensioners can choose a flat 7% tax on foreign income instead. Household goods and a car can come in free of duty, VAT and registration fee after at least two years of living abroad.

Last verified: 28 October 2026

50%

Income tax exemption on Greek work income, for 7 tax years, for people who move their tax residence to Greece

Income Tax Code, Article 5C

Flat tax on foreign income for pensioners who move their tax residence, up to 15 tax years

AADE decision A.1192/2026

€10,000

Grant for households moving their main home to listed northern and border areas, in two €5,000 instalments

Joint ministerial decision 22695/2026

24 months

Habitual residence abroad needed for duty-, VAT- and registration-fee-free import of belongings and a car

Law 5222/2025, Article 157

Who can move back and live in Greece

A Greek citizen has the right to live in Greece and needs no visa or residence permit. Descendants who are not yet recognised as Greek, and non-EU spouses, need their own legal basis to live there.

Your situation	Basis to live in Greece	Where to start
Greek citizen, entered in a municipal register	Citizenship	A valid Greek identity card or passport
Child or grandchild of Greeks, not yet registered	Citizenship by descent, or naturalisation as a person of Greek origin	Greek citizenship by descent
Spouse who is an EU or EEA citizen	EU free movement; registration of stay after three months	Moving to Greece
Spouse who is a non-EU citizen	Residence card for a family member of a Greek citizen (type O.3)	Decentralised Administration, aliens and migration directorate

Greek citizenship passes from a Greek parent at birth, but Greece recognises it only once the person is entered in a municipal register. Until then, a descendant who holds only a foreign passport is treated as a foreign national. Our citizenship by descent guide covers the consulate steps.

A non-EU spouse of a Greek citizen applies for the residence card for family members of a Greek citizen under Article 93 of the Migration Code (Law 5038/2023). The rules are:

Entry with a visa where the spouse’s nationality needs one.
Application within three months of entry to the aliens and migration directorate of the Decentralised Administration where the family lives.
The card is valid for five years and lets the holder work as an employee or self-employed person.
When it expires, it converts to a permanent residence card if the continuity-of-residence conditions are met.

For spouses, Article 93 refers to a marriage concluded in Greece or before a Greek consular authority. If you married abroad under local law, confirm how this applies to you with a Greek lawyer before applying.

Civil registry and municipal register

Greek authorities work from two records: the civil registry (ληξιαρχείο), which holds births, marriages and deaths, and the municipal register (δημοτολόγιο), which records citizens and their families. Both must be up to date before most other steps.

Events abroad: a birth or marriage that took place abroad is recorded in the Greek civil registry. Since 1 January 2022 civil events of Greek citizens abroad are generally recorded through the competent Greek consulate, according to the government’s procedures registry, Mitos.
Municipal register: most diaspora Greeks are registered in the municipality of family origin, not where they will live. Moving the registration is optional.
Transfer after two years (μεταδημότευση): after two years of permanent residence in a new municipality you can ask to be registered there. The application is free, can be filed on gov.gr with Taxisnet codes, at a citizens’ service centre (KEP) or at the municipality, and the usual time is 20 days. Residence is proven with a permanent residence certificate under Article 349 of the new Local Government Code (Law 5314/2026), which can be issued online through gov.gr.

Greek offices often ask for apostilled and translated copies of foreign birth and marriage certificates.

Becoming a Greek tax resident again

You become a Greek tax resident if your permanent or main home, your usual stay or your centre of vital interests is in Greece, or if you spend more than 183 days in Greece in any 12-month period (Income Tax Code, Article 4). Greek tax residents are taxed on worldwide income.

The 183 days are counted together, not consecutively. They do not count for people in Greece only for tourism, medical treatment or similar private reasons, as long as the stay does not exceed 365 days.

Tax number (AFM). If you have no AFM, you get one with your Taxisnet password through the AADE application for AFM and password on myAADE. See our AFM guide.
Change of tax residence. AADE’s FAQ for Greeks abroad says you file a request in “My requests” (Τα Αιτήματά μου) on myAADE, under changes to personal details in the Registry section.
Annual return. As a resident you file a return every year. Foreign income, assets and accounts are reported on form E1.

Your old country may still treat you as its tax resident for part of the year. The double tax treaty between Greece and that country decides which state taxes what. Confirm how this applies to you with a Greek lawyer or accountant.

The 50% tax break for people who start work in Greece

Article 5C of the Income Tax Code (Law 4172/2013) exempts 50% of Greek employment or business income from income tax for seven tax years. It applies to people who move their tax residence to Greece and work there, including returning Greeks who meet the conditions. It is in force.

Who qualifies

You were not a Greek tax resident in five of the six years before the move.
You move from an EU or EEA state, or from a state that has an administrative cooperation agreement on tax matters with Greece.
You work in Greece as an employee of a Greek legal entity or of the Greek permanent establishment of a foreign company, or you start a sole proprietorship in Greece.
You declare that you will stay in Greece for at least two years.

The regime also covers people who work as employees of the Greek public sector, after paragraph 6 of Article 5C was repealed on 28 July 2025. AADE decision A.1096/2026, announced by AADE and the Ministry of Finance on 5 May 2026, applies this to applications filed from 28 July 2025 and to applications pending on that date.

What you get

50% of income from work in Greece, or of business income for the self-employed, is exempt from income tax.
For the same seven years, the deemed living expenses based on homes and private cars do not apply, according to AADE’s guide to the incentives (12 November 2025).
The benefit ends after seven tax years in total (Article 5C(4)). If the work or stay conditions stop being met, or you move your tax residence abroad, the benefit ends from that year.

Deadlines and where to apply

You start work	First tax year	Apply by
By 2 July	That year, or the following year	The end of the chosen year
After 2 July	The following year	The end of the following year

For a sole proprietorship, the start of business counts as the start of work. AADE decides within 60 days. You apply on myAADE under Applications, Tax services, Income, “application for special taxation (Article 5C)”.

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Returning pensioners: the 7% regime

Pensioners who move their tax residence to Greece can pay a flat 7% on all foreign-source income for up to 15 tax years under Article 5B of the Income Tax Code. It is in force, and the procedure is set by AADE decision A.1192/2026 (Government Gazette B’ 5767/24.09.2026).

You receive a pension that arises abroad.
You were not a Greek tax resident in five of the six years before the move, and you move from a state with an administrative cooperation agreement on tax matters with Greece.
You apply by 31 October of the year you arrive or of the following tax year. If you arrive after 2 July, only the following year is possible.
You pay the tax in one instalment by the last working day of December. Instalments and offsetting are not allowed.

Article 5B is for people living on a foreign pension; Article 5C is for people who start work in Greece. Read Retire in Greece for deadlines, healthcare and worked details.

The €10,000 relocation grant

Greece pays €10,000 to households that move their main home to listed municipalities in 11 northern and border regional units. It runs under joint ministerial decision 22695 (Government Gazette B’ 6139/09.10.2026) and is in force.

€10,000 per household in two €5,000 instalments: the first on approval, the second after one year of proven permanent residence.
Up to 1,000 households and a €10 million budget, until the money runs out and no later than 31 December 2028.
Regional units: Evros, Drama, Florina, Kilkis, Serres, Pella, Kastoria, Kozani, Grevena, Ioannina and Thesprotia.
Housing: a purchase deed dated 1 January 2025 or later, a lease of at least three years declared from that date, a home declared as main residence on form E1, or free use granted by a relative up to the second degree from that date.
Applications go through relocation.vouchers.gov.gr with Taxisnet codes.

The decision’s household definitions refer to an adult Greek citizen who files tax returns. It covers households whose main home in the three years before the move was in listed Greek municipalities of origin or in another EU member state, and people coming from another EU state prove residence and tax filing there. The decision does not mention households moving from outside the EU, such as the United States, Canada or Australia. See the official rules.

Bringing your belongings and car

People who move their habitual residence to Greece after at least 24 months abroad can bring personal belongings and one vehicle of each category, such as one car, free of customs duty, VAT and registration fee. The relief is set by Article 157 of the National Customs Code (Law 5222/2025) and, for duty on goods from outside the EU, by EU Regulation 1186/2009. Both are in force.

The relocation certificate

The key document is the relocation certificate (πιστοποιητικό μετοικεσίας), issued by the Greek consulate where you live. Mitos lists a €120 fee, paid after approval. The date of issue counts as the date of the move, and the certificate is valid for 12 months. During that time goods can be cleared at customs in one or several lots.

Household goods

Furniture, clothes, books, computers and similar personal property are covered, as are pets.
Under the EU Regulation, goods must have been in your possession, and used, at your former home for at least six months.
Goods with commercial value or for business use are excluded, apart from portable instruments of a profession. Alcohol and tobacco are excluded.
For one year after customs clearance the goods cannot be sold, leased, pledged or lent.

Cars

Case	Condition	Relief
Car you already own	Used by you abroad for at least six months before the move	Full exemption from registration fee, VAT and, from outside the EU, customs duty
Moving from the Americas, Africa, Oceania, Iraq, Jordan, Kuwait, Saudi Arabia, Bahrain, Qatar or the UAE	New or used car or motorhome, no six-month rule	80% off the registration fee up to 2,000 cc, 50% above 2,000 cc; VAT is paid

Cars of Euro 1, 2 or 3 standard, or of conventional technology whose emissions cannot be proven, cannot be imported and registered under these rules, according to AADE.
Selling the car within five years needs customs approval and a share of the registration fee: 50% in the second year, falling to 20% in the fifth. After five years no approval is needed.
The exemption is used once per person.

AMKA and healthcare

The social security number (AMKA, ΑΜΚΑ) is the key to Greek public healthcare, employment and benefits. Adult Greek citizens get it in person, free, at a KEP or an e-EFKA office, with a Greek identity card or passport and proof of their AFM.

Working in Greece: employees and the self-employed pay social insurance contributions and use the public National Health System (ESY) through them.
Not insured: Greek citizens and people of Greek origin who are not insured have free access to public health facilities, and receive medicines through EOPYY-contracted pharmacies, possibly with a co-payment, if they hold an AMKA (Law 4368/2016, Article 33).
EU and UK state pensioners: can register an S1 form with EOPYY. See Retire in Greece.

Schools and foreign qualifications

Greek state schools are free and teach in Greek; private and international schools charge fees. Foreign degrees are recognised by DOATAP for academic purposes and by the Ministry of Education for regulated professions.

Academic recognition: DOATAP, the Hellenic NARIC, handles recognition of foreign university degrees through its eDoatap portal.
Professional recognition: people qualified in a regulated profession in an EU or EEA state or Switzerland, and holders of degrees from EU or other countries seeking professional equivalence, apply to the Ministry of Education’s department for European legislation (ATEEN) under Presidential Decree 38/2010. Mitos lists online filing through mydocs.minedu.gov.gr with Taxisnet codes or at a KEP, and a three-month decision period.

The authority can require an aptitude test or an adaptation period where training differs substantially.

Housing: renting or buying a first home

Many returning families rent first and buy later. A Greek citizen buying a first home can be exempt from transfer tax up to set value limits, if they live in Greece or settle within two years.

First-home transfer tax exemption

Under Articles 40 to 44 of the Property Tax Code (Law 5219/2025), Greek citizens who live permanently in Greece or settle there within two years of buying are exempt from transfer tax on a first home, up to set value limits and only if they do not already own a home that meets their family’s housing needs. It is in force.

Buyer	Home: exempt up to	Building plot: exempt up to
Single	€200,000	€50,000
Married	€250,000	€100,000
Each of the first two children	+€25,000	+€10,000
Third and each later child	+€30,000	+€15,000

Neither you, your spouse nor your minor children may already own a home that covers the family’s needs in a municipal unit or community of more than 3,000 residents.
Above the limit, tax is due only on the excess, according to AADE.
If you do not settle in Greece within two years, or sell the home or create a right over it other than a mortgage within five years, the exempted tax becomes payable (Article 44).

Without the exemption, transfer tax on resales is 3% plus a 3% municipal surcharge on the tax, or 3.09% in total. A bill tabled in Parliament on 3 November 2026 would raise it to 15% for buyers who are not EU or EEA tax residents, for final contracts from 1 July 2027. The bill is based on tax residence, not citizenship, and does not apply to buyers who qualify for the first-home exemption described above. It is not yet law. See our report.

Spiti mou II

The “Spiti mou II” (Σπίτι μου ΙΙ) subsidised first-home loan programme has ended. Its loan-contract phase closed on 31 August 2026, with 14,114 loans signed, according to the Hellenic Development Bank.

Read buying property in Greece from abroad, how to buy property in Greece and the full costs of buying, or run the buying cost calculator. Rents by area are on our rent in Athens data page.

Driving licence

An EU or EEA driving licence stays valid in Greece and usually does not have to be exchanged. Licences from the US, Canada, Australia, Japan, South Africa and South Korea can be converted to a Greek licence.

EU and EEA licences: you do not usually have to exchange them, according to the European Commission’s Your Europe portal.
US, Canada, Australia, Japan, South Africa, South Korea: gov.gr lists a service to convert a valid licence into a Greek one.
UK licences: usable for up to six months; after six months of residence the UK government says to exchange it for a Greek licence.

Checklist for moving back to Greece

The tax and customs rules depend on dates, so the steps below are listed in order.

Confirm your citizenship status and municipal registration; descendants start with citizenship by descent.
Record foreign births and marriages in the Greek civil registry through the consulate.
Check whether you were a Greek tax resident in any of the last six years.
Get an AFM and Taxisnet password on myAADE.
Apply for the relocation certificate at the Greek consulate before leaving.
Plan your start date around the 2 July cut-off for Article 5C, or 31 October for Article 5B.
Clear belongings and car at customs within 12 months of the certificate’s issue.
Declare your change of tax residence on myAADE.
Get your AMKA at a KEP or e-EFKA office.
Start the non-EU spouse’s residence card application within three months of entry.
Apply for Article 5C or 5B by the deadline.
Rent or buy; check the first-home exemption before signing.
Convert or exchange your driving licence.

Frequently asked questions

Can I move back to Greece if I was born abroad to Greek parents?

Yes, if you are recognised as a Greek citizen. Citizenship passes from a Greek parent at birth, but it counts only once you are entered in a Greek municipal register, usually through the consulate. Until then you are treated as a foreign national. See Greek citizenship by descent.

Is there a tax break for Greeks moving back to Greece?

Yes. Under Article 5C of the Income Tax Code, people who were not Greek tax residents in five of the six years before the move and who start work in Greece have 50% of that work income exempt from income tax for seven tax years. Pensioners can instead choose a flat 7% on foreign income under Article 5B.

Do I pay Greek tax on my US or Australian income after moving back?

Greek tax residents are taxed on worldwide income. You become resident if your main home or centre of interests is in Greece, or after more than 183 days in Greece in any 12 months. The double tax treaty with your former country decides which state taxes each income. Confirm how this applies to you with a Greek lawyer or accountant.

Can I bring my car to Greece when I move back?

Yes, if you lived abroad for at least 24 months and used the car there for at least six months. You need a relocation certificate from the Greek consulate. People moving from the Americas, Africa, Oceania and some Gulf states can instead bring a new or used car with 80% or 50% off the registration fee, paying VAT. AADE says Euro 1 to 3 cars, or older cars whose emissions cannot be proven, cannot be imported and registered under these rules.

Can my non-Greek spouse live in Greece with me?

An EU spouse uses EU free movement rules. A non-EU spouse of a Greek citizen applies, within three months of entry, for a five-year residence card for family members of a Greek citizen under Article 93 of the Migration Code. The card allows work and can become permanent after five years.

Can I get the €10,000 relocation grant if I move back from the US or Australia?

The decision covers households whose main home in the three previous years was in listed Greek municipalities or in another EU member state, moving to listed northern and border areas. It does not mention households moving from outside the EU. Applications and eligibility checks are on relocation.vouchers.gov.gr.

Sources

This page explains published rules and data; it is not legal, tax or investment advice. Proposals and announcements are marked as such and are not law until published in the Government Gazette. Confirm how this applies to you with a Greek lawyer or accountant. Track changes in the regulation tracker.

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