Greece is rolling out new tax incentives aimed at bringing home doctors, researchers, engineers, professors and other highly skilled professionals who have been working abroad, and for the first time, the program now covers those taking up positions in the Greek public sector.
The expansion was formalized through a joint decision by Deputy Finance Minister Georgios Kotsiras and the Governor of the Independent Authority for Public Revenue (AADE), George Pitsilis. Until now, Greece’s “brain regain” tax framework — a series of policies introduced to reverse the mass emigration of skilled Greeks during the country’s decade-long financial crisis — had applied only to private sector employees. The new measure extends it to those taking up salaried positions in the public sector as well.
What the incentives offer
Eligible returnees who transfer their tax residence to Greece and take up salaried employment in the public sector will receive, for a period of seven years:
- A 50% reduction on income tax applied to earnings from salaried work in Greece
- An exemption from annual objective living expenses (presumptions) on their primary residence and vehicles
That second benefit is particularly significant in the Greek tax system. Greece applies so-called “annual objective living expenses,” or presumptions — essentially, the tax authority estimates a taxpayer’s minimum annual expenditure based on assets like homes and cars, and taxes them accordingly, regardless of declared income.
Who qualifies
To qualify, applicants must have lived outside Greece for tax purposes for at least five of the six years before their return. They must be moving back from an EU or European Economic Area country, or from a country that holds an active tax cooperation agreement with Greece. A minimum two-year commitment to remaining in the country is also required.
The measure applies retroactively, so those who have already relocated may also be eligible.
Why it matters
According to senior economic officials, the expansion aims to help the state attract specialized talent at a time when sectors like healthcare, research and technology are facing acute staffing shortages.
The financial crisis that gripped the country from 2010 onward triggered a wave of emigration, with roughly 659,547 Greeks leaving the country in search of better job prospects abroad over the following decade. Government figures drawn from Eurostat data show that around 422,688 of them — about 64% — had returned by 2023. In addition, 2023 was the first year since 2009 where more Greeks came home than left. Since 2020, approximately 6,000 returnees have already made use of existing tax incentives to ease their transition back.
How to apply
The application process is fully digital. Interested individuals can submit their application through the AADE portal at myaade.gov.gr, navigating to: Applications > Tax Services > Income > Submit application for special taxation regime (Article 5C of the Income Tax Code).
For questions, AADE operates the my1521 helpline — reachable by phone at 1521 on weekdays from 7 a.m. to 8 p.m., or digitally around the clock at my1521, under the category “Income Tax Issues > Personal Income Tax > Greeks Abroad and Non-Residents / Alternative Income Taxation.”
Source: ot.gr
