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.

The tax is paid in a single payment each year, by the last working day of December, and settles all tax obligations on your foreign income — unless a double taxation treaty provides for an exemption or different treatment.

Main conditions

The regime is not available to everyone. Both conditions must be met: you were not a Greek tax resident in 5 of the 6 years before moving your tax residence, and you are moving from a country that has an administrative cooperation agreement on tax matters with Greece.

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

New application deadline: 31 October

Under AADE decision A.1192/2026, the application deadline has moved from 31 March to 31 October.

If you moved your tax residence on or before 2 July, you can join the regime from your year of arrival by applying by 31 October of that year — or from the following year by applying by 31 October of the following year. If you moved after 2 July, the regime is available only from the following year, with an application by 31 October of that year.

Supporting documents can be submitted by 30 November of the tax year you applied for. Moved in 2026 on or before 2 July? To pay 7% already for 2026, the application must be filed by 31 October 2026.

We prepare and file the application and all supporting documents for you.

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.