Tax
Tax regimes, source by source.
Special tax routes for foreign residents and pensioners, kept separate from country rankings and shown with their headline claims.
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Regime files
These files screen published rules. They do not replace tax advice, and they should be checked against official sources before action.
Greece foreign-pensioner 7% flat tax
Greece offers a flat 7 percent annual tax on all foreign-source income for qualifying foreign pensioners who transfer their tax residence to Greece, for up to 15 years (Article 5B, Income Tax Code). Eligibility requires at least five years of non-Greek tax residence in the prior six years and transfer from a country with an administrative-cooperation tax agreement with Greece. The figures cited here are screened, sourced, and dated to 2026-06-25. They are not advice.
Greece non-dom 100,000 euro lump-sum tax (Article 5A)
Greece's Article 5A non-dom regime lets a qualifying individual who transfers tax residence to Greece pay a flat lump sum of 100,000 euros per year on all foreign-source income, regardless of amount, for up to 15 years, in return for a 500,000 euro Greek investment. The figures below are screened, sourced, and dated. They are not advice.
Portugal IFICI 20% regime (NHR successor)
Portugal's IFICI regime, the successor to NHR from the 2024 State Budget, applies a flat 20 percent rate to eligible Portuguese employment and professional income for ten years, with most foreign-source income exempt apart from pensions. It is open only to people who were not Portuguese tax residents in the prior five years and never used NHR. The figures below are screened, sourced, and dated. They are not advice.
Italy 7% flat tax for foreign pensioners (southern Italy)
Italy taxes a qualifying foreign pensioner's foreign-source income at a flat 7 percent for up to ten years, provided they move their tax residence to a small municipality in southern Italy. The figures below are screened, sourced, and dated. They are not advice.