About Smart Tax Advisors

Smart Tax Advisors is a Greece-based firm specializing in personal taxation, global mobility, and tax advisory services. With deep expertise in Greek tax legislation and extensive experience supporting internationally mobile employees, the firm provides tailored compliance and advisory solutions for individuals and companies managing cross-border assignments.

As tax and business environments evolve, Smart Tax Advisors offers proactive, dependable guidance helping clients navigate complex regulations with clarity and confidence. Their commitment to personalized service and technical excellence makes them a trusted partner for mobility tax matters in Greece.

Key Mobility Tax Considerations for Assignments Involving Greece

When initiating an international assignment to or from Greece, companies should carefully evaluate several mobility tax, payroll, and registration requirements to maintain compliance and optimize tax outcomes. Proper planning ensures a smooth transition for both the organization and the assignee.

  1. Employee Tax Registration

Before employment begins, all individuals providing services in Greece must obtain a Greek Tax Identification Number (AFM) through the electronic platform of the Greek tax authorities. This registration is essential for filing taxes, receiving income, and meeting compliance obligations.

  1. Understanding Greek Tax Residency

Tax residency status significantly affects the scope of taxation.

An individual is considered a Greek tax resident if:

  • They have their primary residence, habitual abode, or center of vital interests (personal or economic ties) in Greece, or
  • They spend more than 183 days in Greece within any 12-month period.

Greek tax residents are taxed on their worldwide income, while non-residents are taxed only on Greek-sourced income. Advance assessment of residency status is critical before an assignment begins.

  1. Employer Tax Registration

To employ workers in Greece, companies must register with the Greek tax authorities and obtain a Greek Tax Identification Number. This must be completed before the start of any assignment to avoid administrative penalties and payroll disruptions.

  1. Definition of Greek-Sourced Employment Income

Greek-sourced income includes compensation for services physically performed in Greece, whether paid directly or provided as benefits in kind. Employers should evaluate payroll allocations and benefit structures to ensure accurate reporting.

  1. Beneficial Tax Regime for Inbound Workers

Greece offers an alternative taxation regime for individuals transferring tax residence to Greece for employment or self-employment. Eligible assignees may exempt 50% of their Greek-sourced employment income from income tax for up to seven years.

To qualify, individuals must:

  • Not have been Greek tax residents for five of the previous six years,
  • Transfer tax residence from an EU/EEA country or one with a tax cooperation agreement,
  • Be employed by a Greek entity or local branch of a foreign company, and
  • Commit to remaining in Greece for at least two years.

Applications, with supporting documentation, must be filed electronically to obtain approval.

  1. Greek Tax Year and Rates

The Greek tax year aligns with the calendar year (January 1 – December 31).

Employment income is taxed progressively:

  • €0–10,000 → 9%
  • €10,001–20,000 → 22%
  • €20,001–30,000 → 28%
  • €30,001–40,000 → 36%
  • Above €40,000 → 44%

The following tax rates will apply starting January 1, 2026:

  • €0–10,000 → 9%
  • €10,001–20,000 → 20%
  • €20,001–30,000 → 26%
  • €30,001–40,000 → 34%
  • €40,001-€60,000 → 39%
  • Above €60,000 → 44%

Depending on the number of minor children the taxpayer has, additional tax reductions may apply. Specifically, the above tax rates of 20% and 26% are reduced by 2% for each minor child. For example, if a taxpayer has two minor children, the applicable tax rates would be adjusted as follows:

  • €0–10,000 → 9%
  • €10,001–20,000 → 16%
  • €20,001–30,000 → 22%
  • €30,001–40,000 → 34%
  • €40,001-€60,000 → 39%
  • Above €60,000 → 44%

Plan Ahead for Successful Assignments

To manage assignments effectively, employers should confirm employee and employer tax registrations, assess residency and payroll implications, and evaluate eligibility for beneficial regimes before deployment. Early planning helps prevent compliance issues and reduces total tax costs for both company and employee.

Need Support in Greece?

Smart Tax Advisors helps organizations and mobile employees navigate Greek tax compliance with confidence.

Contact us today to discuss how we can support your global mobility program and help your employees make a seamless transition to or from Greece.