Taxes for Foreign Pensioners in Greece

What the 7% regime is

For people who receive a pension from abroad and move their tax residence to Greece, Article 5B of the Greek Income Tax Code provides an alternative regime: all foreign-source income is taxed at a flat 7% for up to 15 years.

Main conditions

The regime is not available to everyone. Among other things, you must not have been a Greek tax resident in the previous years, and you must be moving from a country that has an administrative cooperation agreement on tax matters with Greece. The application must be filed within a set deadline.

We check every condition in advance — ideally before you move.

Annual support

Once approved, you need to file an annual tax return and pay the tax on time. We take care of this, as well as ENFIA if you own property in Greece.