Greece (Atomiki Epicheirisi & Art. 5C) vs. Italy (Regime Forfettario) — 2026 Comparison
Compare Southern Europe’s two flagship Mediterranean relocation and sole-proprietor regimes in 2026: Greece’s uncapped Atomiki Epicheirisi (with fixed e-EFKA & Art. 5C −50%) vs. Italy’s 85,000 € Partita IVA Regime Forfettario.
- Up to 85,000 € (Standard Rules): Italy’s Regime Forfettario (5% 5-year startup or 15% standard substitute tax on a 67%/78% ATECO base + 85,000 € VAT exemption) beats standard domestic Greek progressive rates (~45,062 € vs. ~41,391 € net at 60,000 €).
- Inbound Relocation (Greece Art. 5C vs. Italy 5% Startup): Foreign relocators qualifying for Greece’s 7-year Art. 5C 50% exemption + fixed e-EFKA keep ~51,778 € net at 60,000 € (13.7% burden, or ~53,069 € with Year 1–5 Special e-EFKA), beating even Italy’s 5% startup Forfettario (~48,034 € net) with zero revenue ceiling!
- Above 85,000 €/yr: Italy’s Regime Forfettario terminates at 85,000 € (100,000 € immediate mid-year exit into 23%–43% IRPEF + ~26% INPS), whereas Greece stays uncapped with flat Cat. 1 e-EFKA frozen at 3,129.24 €/yr.
- Is Italy’s Regime Forfettario or Greece’s Atomiki Epicheirisi more tax-efficient at 60,000 € in 2026?
- For domestic residents without inbound relocation relief at 60,000 €, Italy’s 15% Regime Forfettario (67% ATECO + INPS Gestione Separata) keeps ~45,062 € net (24.9% burden) vs. ~41,391 € net in Greece on Cat. 1 e-EFKA (31.0% burden). For inbound foreign relocators, Greece’s 7-year Art. 5C (−50% taxable profit) reverses the ranking, delivering ~51,778 €–53,069 € net vs. ~48,034 € on Italy’s 5-year 5% startup Forfettario.
- What happens when freelance revenue exceeds 85,000 € in Greece vs. Italy?
- In Italy, exceeding 85,000 € disqualifies a Partita IVA from Regime Forfettario the following year (and exceeding 100,000 € triggers immediate mid-year exit and retroactive IVA), exposing income to ordinary 23%–43% IRPEF plus ~26.07% proportional INPS. Greece has no regime revenue ceiling, and mandatory Cat. 1 e-EFKA stays fixed at 260.77 €/mo (3,129.24 €/yr) even at 150,000 €+.
- How do domestic VAT exemptions compare between Greece and Italy in 2026?
- Italy’s Regime Forfettario exempts domestic sales from 22% IVA all the way up to 85,000 €/yr, whereas Greece’s Art. 39 small-enterprise exemption caps at 10,000 €/yr (24% standard FPA VAT above that; intra-EU B2B services remain 0% reverse-charge in both countries).
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).