Calculate income tax as a digital nomad in Greece on the D-visa. Foreign-source income taxed at flat 7% under the special expat regime (Law 4758/2020).
Enter your annual foreign-source income to compare the 7% flat tax under the Greek special regime with the standard 5-bracket income tax you would otherwise pay.
Tax under 7% special regime
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Standard tax (brackets)
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Annual tax saving
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Net under special regime
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Net under standard system
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Your breakdown
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Greece digital nomad visa and tax overview
Greece introduced a Type D digital nomad visa in 2021 to attract remote workers. Visa holders who establish Greek tax residency may benefit from the Article 5B special regime, which taxes qualifying foreign-source income at a flat 7% for up to 15 years. This contrasts sharply with the standard 5-bracket system where the same income could be taxed at 22% to 44%. The regime is particularly attractive for higher earners with stable foreign income.
Example: 50,000 EUR foreign income
Under the 7% regime: 50,000 EUR times 7% = 3,500 EUR tax. Net: 46,500 EUR. Under the standard system (after EFKA at 13.87%): taxable income approximately 43,065 EUR, income tax approximately 8,040 EUR, EFKA 6,935 EUR. Net: approximately 35,025 EUR. Total saving under special regime: about 11,515 EUR per year, or approximately 172,725 EUR over the 15-year term at this income level.
Practical considerations for digital nomads in Greece
The 7% regime requires formal application to AADE with documentation of foreign income and proof of non-residency in Greece for the prior 5 out of 6 years. Greek-source income is taxed separately under standard rules. Social security obligations depend on applicable EU/bilateral agreements. Consult a licensed Greek tax advisor before relocating, as the law is relatively new and administrative interpretation is still evolving.
Frequently asked questions
What is the digital nomad visa in Greece and how is income taxed?
Greece introduced a digital nomad visa (Type D) in 2021, allowing non-EU remote workers employed by or running companies outside Greece to reside in Greece for up to 12 months (renewable). The visa itself does not automatically grant a special tax regime, but digital nomads who establish Greek tax residency may qualify for the special 7% flat tax on foreign-sourced income under Law 4758/2020 (Article 5B), which was designed for foreign retirees but has been interpreted more broadly. The regime applies for 15 years. Eligibility conditions include not having been a Greek tax resident in the previous 5 of 6 years and having a stable foreign pension or income source.
What income is covered by the 7% flat tax for digital nomads in Greece?
The 7% flat rate under Law 4758/2020 Article 5B applies to foreign-source income transferred to Greece. For digital nomads working remotely for foreign clients or employers, the relevant income is fees or salary paid from non-Greek sources. The flat 7% is a final tax on this income: no further tax credits, deductions, or bracket calculations apply to the covered income. Greek-source income (if any) would still be taxed under standard rules. EFKA social contributions are also generally not owed on foreign-source income where no Greek employer exists, though the situation can be complex for self-employed digital nomads.
How does the 7% regime compare to standard Greek income tax?
At most income levels, the 7% flat tax is significantly more favorable than the standard 5-bracket system. For example, on 50,000 EUR of income, the standard system (after EFKA) would generate roughly 9,000 to 10,000 EUR in income tax (effective rate about 18%-20% of gross). Under the 7% regime, the same 50,000 EUR generates 3,500 EUR in tax. The annual saving is 5,500 to 6,500 EUR. At higher incomes the savings are even larger: 100,000 EUR under the standard system would generate about 28,000 EUR income tax, versus 7,000 EUR under the flat regime, a saving of 21,000 EUR.
What are the conditions to qualify for the Greek digital nomad tax regime?
The key conditions for the Article 5B regime include: the applicant must not have been a Greek tax resident in at least 5 of the 6 years before the application year; the applicant must transfer their tax residence to Greece; the income must be foreign-sourced (pension or other qualifying foreign income under the law); and the applicant must satisfy certain investment conditions (bringing at least 500,000 EUR of assets to Greece in some cases) or qualify through the foreign pensioner route with a minimum pension transfer requirement. Digital nomads using the D-visa should consult a licensed Greek tax attorney to verify they qualify for and correctly apply the regime, as misapplication can result in back tax assessments.