Cited June 2026 · 2 primary sources · screening, not advice
Does Greece tax foreign pensions at 7 percent?
Does Greece tax foreign pensions at 7 percent?
Qualified yes. Greece applies a flat 7 percent on foreign-source income for foreign pensioners who transfer tax residence and meet the rules, for up to 15 years.
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25
The rule
Greece offers a flat 7 percent tax on all foreign-source income for qualifying foreign pensioners who transfer their tax residence; applicants must not have been Greek tax residents in five of the prior six years, and must pay the tax due in full each year to keep it; the regime lasts up to 15 years.
Supporting facts
| How long the regime lasts (years) | 15 Good AADE (Independent Authority for Public Revenue), Useful Tax Guide for Greeks abroad and Non-residents (9.7.2025) Verified 2026-06-25 |
|---|---|
| Prior non-residency requirement | Must not have been a Greek tax resident for five of the six years prior to transferring tax residence to Greece. Good PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25 not have been Greek tax residents for the previous five of the six years prior to the transfer of their tax residence to Greece |
| What ends the regime (annual payment catch) | Non-payment of the full tax due in any single year triggers exit from the regime: the general Greek income tax rules then apply to worldwide income from that year onward. Good PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25 non-payment of the entire amount of tax due in one tax year results in the application of the general provisions of the ITC for the taxation of their global income from the relevant tax year onwards |
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PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/answers/does-greece-tax-foreign-pensions-at-7-percent#answerFact -
AADE (Independent Authority for Public Revenue), Useful Tax Guide for Greeks abroad and Non-residents (9.7.2025), verified 2026-06-25, https://mysecondcountry.com/answers/does-greece-tax-foreign-pensions-at-7-percent#supportingFacts.0 -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/answers/does-greece-tax-foreign-pensions-at-7-percent#supportingFacts.1 -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/answers/does-greece-tax-foreign-pensions-at-7-percent#supportingFacts.2
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