Cited June 2026 · 3 primary sources · screening, not advice
What happens when Greece's 7 percent pensioner tax expires after 15 years?
What happens when Greece's 7 percent pensioner tax expires after 15 years?
The regime is capped at 15 years. On expiry there is no automatic renewal: worldwide income reverts to Greece's standard progressive rates, reaching 44 percent at the top band.
AADE (Independent Authority for Public Revenue), Useful Tax Guide for Greeks abroad and Non-residents (9.7.2025), verified 2026-06-25
The rule
Greece's Article 5B flat tax is capped at 15 consecutive years. On expiry there is no automatic renewal; the taxpayer returns to standard Greek progressive rates on worldwide income, which reach 44 percent at the top band. Non-payment in any single year also ends the regime early.
Supporting facts
| Headline flat rate under the regime | 7 Good PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25 Every tax year, individuals will pay tax at a rate of 7% on their foreign-sourced income, with exhaustion of the tax liability for this income. |
|---|---|
| Greece standard top personal income tax rate on reversion | 44 Good PwC Worldwide Tax Summaries, Greece, taxes on personal income Verified 2026-06-24 Top marginal personal income tax rate 44 percent on income above 60,000 euros (scale 9, 20, 26, 34, 39, 44 percent). |
| What ends the regime early (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 |
Cite this data
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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/what-happens-when-greece-7-percent-pensioner-tax-expires#answerFact -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/answers/what-happens-when-greece-7-percent-pensioner-tax-expires#supportingFacts.0 -
PwC Worldwide Tax Summaries, Greece, taxes on personal income, verified 2026-06-24, https://mysecondcountry.com/answers/what-happens-when-greece-7-percent-pensioner-tax-expires#supportingFacts.1 -
PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/answers/what-happens-when-greece-7-percent-pensioner-tax-expires#supportingFacts.2
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