{"id":10999,"date":"2023-11-14T15:25:50","date_gmt":"2023-11-14T13:25:50","guid":{"rendered":"https:\/\/siopi-law.gr\/?p=10999"},"modified":"2023-11-14T15:25:52","modified_gmt":"2023-11-14T13:25:52","slug":"tax-liability-of-digital-nomads-in-greece","status":"publish","type":"post","link":"https:\/\/siopi-law.gr\/en\/tax-liability-of-digital-nomads-in-greece\/","title":{"rendered":"Tax Liability of Digital Nomads in Greece"},"content":{"rendered":"\n

The doors opened to \u201cremote work\u201d, a term which was foreign to most people. One country after the other started to follow the global trend and welcome the Digital Nomad Visa for foreigners who wish to migrate to another country.

\u201cIf you can work from anywhere, why not work from Greece?\u201d With this slogan, Greece launched its campaign to allure digital nomads. The Greek Parliament approved the campaign and voted the Law 4825\/2021 (Government Gazette A\u2019 157\/4.9.2021), which introduced the Digital Nomad Visa in Greece.
Since then, Greece is amongst the most favorite destinations for digital nomads which can easily be explained due to the stunning Mediterranean weather, the costs of living and the quality\u00a0of healthcare. On top of that, certain tax incentives are offered by the Greek law to encourage digital nomads to come live and work in Greece.<\/p>\n\n\n\n

More specifically, there are two (2) levels of taxation applicable for digital nomads depending on the duration of their stay in Greece:

(a) Tax Exemption<\/strong>
If a digital nomad is working in Greece for fewer than 183 days per year either a) as a salaried employee of a company based outside Greece or b) whilst offering services on a self-employed basis to companies based outside Greece, there is absolutely no tax liability.

(b) A 50% tax break for the first seven (7) years<\/strong>
On the contrary, if a digital nomad does live in Greece for at least 183 days or more per year, he may need to move his tax residency to Greece, issue a Greek tax number (TIN\/AFiMi) and pay local taxes.

According to Article 5C of Income Tax Code (L. 4172\/2013) which was recently amended by L. 4916\/2022, a digital nomad can be benefited from a 50% tax break for the first seven years. More specifically, half the income earned by nomads who will reside in Greece with a Digital Nomad Visa, is NOT subject to taxes.

Some other countries like Estonia, allow a digital nomad to work there by providing him with a tax-free environment up to one (1) year. However, Greece offers a much more attractive tax regime so that individuals stay for longer periods of time.

In view of the above, and according to Article 5C, in order for a taxpayer to qualify for the favorable tax regime, the following conditions shall be met by the concerned individual:

i) Be a non-Greek tax resident for the previous five (5) out of six (6) years,

ii) Transfer of the tax residency from an EU Member \u2013 State or a State of the EEA or a State with which Greece has signed an administrative cooperation agreement,

iii) Has secured an employment contract as per article 12 par. 2 of Income Tax Code (L. 4172\/2013) with a Greek legal entity or a foreign legal entity having a permanent establishment in Greece or is a self-employed in Greece

iv) Declares that his stay in Greece will be for a duration of at least two years.

Greece has a progressive tax system as regards the individual tax income rate (business and employment income) which breaks down as follows:

Monthly Income Income Tax
Up to \u20ac 10,000 – 9%
\u20ac 10,001-20,000 – 22%
\u20ac 20,001-30,000 – 28%
\u20ac 30,001-40,000 – 36%
Over \u20ac 40,000 – 44%

A digital nomad, who meets the requirements of Article 5C of Income Tax Code, shall pay half the rates from the table above for the following two to seven years.

Are you thinking about moving to Greece already?<\/p>\n\n\n\n

<\/div>\n\n\n\n

*Our office has extensive experience in immigration law and international law (residence permits, citizenship, naturalization, deportation, asylum applications, etc.). For more information or legal advice, please do not hesitate to contact us at +30 2313 079293 or by email at <\/em>info@siopi-law.gr*<\/em><\/a><\/p>\n\n\n\n

<\/div>\n\n\n\n

Dafni I. Siopi<\/strong><\/p>\n\n\n\n

Attorney at Law, LLM<\/p>\n\n\n\n

<\/div>\n\n\n\n

52 Tsimiski Str, Thessaloniki<\/p>\n\n\n\n

T. +30 2313 079293, +30 6977 568673<\/p>\n\n\n\n

E. info@siopi-law.gr, dsiopi@siopi-law.gr<\/p>\n","protected":false},"excerpt":{"rendered":"

The doors opened to \u201cremote work\u201d, a term which was foreign to most people. One country after the other started<\/p>\n","protected":false},"author":8,"featured_media":11000,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[671,576],"tags":[587,672,589,673],"class_list":["post-10999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immigration-law","category-legal-advice-en","tag-digital-nomad-greece","tag-digital-nomad-tax-issues","tag-digital-nomad-visa","tag-digital-nomad-visa-greece"],"yoast_head":"\nTax Liability of Digital Nomads in Greece | Dafni I. Siopi<\/title>\n<meta name=\"description\" content=\"Following the outbreak of the COVID 19-pandemic, many people all around the globe were forced to work remotely and adjust into a new lifestyle. 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