According to article 298 of L.4738 / 2020:

For the tax year 2020, the incomes provided in this article are exempted from the special solidarity contribution of article 43A of L.4172 / 2013 (see below), with the exception of the incomes from salaried work and pensions. If the income is determined in accordance with article 34, the exemption hereof is granted if for the two (2) previous tax years the alternative method of calculating the minimum tax has not been applied, according to articles 30, 31, 32, 33 and 34.

For the tax year 2021, the incomes obtained from paid work in the private sector are exempted from the special solidarity contribution of article 43A of Law 4172/2013 (see below). If the income is determined in accordance with Article 34, the exemption hereof shall be granted if for the two (2) previous tax years the alternative method of calculating the minimum tax in accordance with Articles 30, 31, 32, 33 and 34 has not been applied. "

article 43A of L.4172 / 2013

1. A special solidarity contribution is imposed on the incomes of more than twelve thousand (12,000) euros of natural persons or scholastic inheritance. For the imposition of the contribution, the total income is taken into account, as it results from the sum of the incomes from paid work and pensions, from business activity, from capital, from capital transfer capital good, taxable or exempt, real or imputed.

2. The income of persons with disabilities of any kind in the amount of eighty percent (80%) and above, the compensation for the termination or termination of employment in case e 'of paragraph 3 of Article 12 and Paragraph 1 of Article 14. Also excluded from the obligation to pay a special contribution are the long-term unemployed who are registered in the unemployment registers of OAED, as well as those who receive unemployment benefits from the organization in question, if in the year of certification have real incomes. The obligation to pay a special contribution is also exempted from the long-term unemployed seafarers who are registered in the lists offered for enrollment by the Maritime Employment Office (G.E.N.E.), which include the relevant lists of the Port Authorities that operate as its annexes, as well as those who receive unemployment benefit from this Institution, if at the time of certification they do not have real income. No special solidarity contribution is imposed on the capital gains arising from the exchange of Greek Government bonds within the liability management program of the Greek State, pursuant to decision No. 1332 / 15.11.2017 of the Deputy Minister of Finance (Β '3995 ). Also, the special solidarity contribution exempts the imputed incomes that result: a) from free concession of a house up to two hundred square meters (200 sq.m.), in order to be used as a main residence for anions or cations and b) from free concession of the use of real estate to the Greek State or to legal persons under public law.
Also excluded from the solidarity contribution are natural persons who are foreign tax residents for the income from interest on government bonds and interest-bearing bills of the Greek State, as well as for the income from interest on corporate bonds according to paragraph 5 of article 37.
Similarly, the special solidarity contribution exempts the income from salaried work obtained by foreign officers and foreign junior crew, who are foreign tax residents, on Merchant Navy ships with Greek flag, which perform exclusively international voyages.