Greece foreign-pensioner 7% flat tax

What would disqualify you

These are published eligibility rules reported from their source on the verified date. Each rule describes a condition that, if it does not hold, would exclude an applicant from this regime. They are not advice and they change. Confirm your own position with a licensed professional and the official source.

• Published rule: Must not have been a Greek tax resident for five of the six years prior to transferring tax residence to Greece. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  medium 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

• Published rule: Must transfer tax residence from a state with which an administrative-cooperation agreement in the field of taxation with Greece is in force. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  medium PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25

  transfer their tax residence from a state with which an agreement on administrative cooperation in the field of taxation with Greece is in force

• Published rule: Must become and remain a Greek tax resident during the regime years; required to declare worldwide income to Greek authorities. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  medium PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25

  Pensioners subject to this regime are required to declare their income earned both in Greece and abroad.

• Published rule: Apply by 31 March of the tax year of transfer; applications submitted after that date are deferred to the following tax year. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  medium PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-25

  The application for the tax residence transfer and submission to this regime is submitted by the pensioner until 31 March of the respective tax year.

• Published rule: 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. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  medium 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

What to verify with a tax adviser

Use this page to identify the published rule, then verify the individual application outside this site. In particular, check:

• your prior Greek tax-residence history against the five-of-six-year rule;
• whether the country you transfer from has administrative cooperation in tax matters with Greece;
• the 31 March application timing for the tax year you are targeting;
• how your pension source, treaty position, payment timing, and Greek filing obligations apply to your own case.

Headline facts

Common questions