Eligibility check
Whether you hold a qualifying foreign pension, meet the prior-non-residency rule, and come from a country with a tax-cooperation agreement with Greece.
Greece 7% Pensioner Tax
7% on your foreign income, anywhere in Greece.
Greece taxes all foreign income at a flat 7% for eligible foreign pensioners who move their tax residence to Greece, with no town or region restriction. We map your eligibility and the duration, then hand a clean file to a licensed Greek tax adviser.
First call: leave knowing whether you qualify, what the 7% covers, how long it lasts, the deadline, and the adviser handoff.
Researching the route first? Browse the tax guides
What you get
What we coordinate on the 7% regime.
A 7% claim fails when the pension or prior-residency rule is missed. We test eligibility, map the foreign income, and hand a clean file to the adviser before 31 March.
Foreign-income map
The foreign income the 7% would cover, which is all of it, not just the pension, and how foreign tax paid is treated under the relevant treaty.
Duration and deadline map
How long the regime lasts and the 31 March application deadline, so it is planned, not assumed.
Adviser handoff
A clean file for a licensed Greek tax adviser who confirms eligibility and files the application.
7% on all foreign income
The regime applies a flat 7% to all foreign-source income, not just the pension, so foreign rental, dividends, and gains are covered too. Greek-source income is taxed normally.
No town or region restriction
Unlike Italy's southern-town version, the Greek 7% regime has no geographic limit, you can live anywhere in Greece and still qualify.
Up to 15 years
The regime runs up to 15 tax years. You must not have been a Greek tax resident for five of the prior six years, and must come from a country with a tax-cooperation agreement with Greece.
Treaties decide foreign-tax relief
The 7% is designed to settle the Greek tax on the covered foreign income. Whether tax paid abroad can be relieved or credited is treaty-specific, so do not assume a credit applies; a tax adviser confirms how your treaties work.
Who this fits
Why use Movingto for a 7% pensioner case?
The valuable work is checking eligibility carefully before you commit to the move, then getting a clean file to the adviser before 31 March, so the 7% is relied on, not assumed.
Good fit for
- Foreign pensioners planning to retire to Greece
- People who have not been Greek tax resident in five of the past six years
- Retirees who want to live anywhere in Greece, not only specific towns
- Pensioners with foreign rental, investment, or other income beyond the pension
Not the right fit for
- People without a qualifying foreign pension
- People from countries without a tax-cooperation agreement with Greece
- Anyone wanting Movingto to confirm eligibility or give tax advice
- People seeking a guaranteed admission or tax result
Service scope
What Movingto coordinates, and what the adviser confirms.
You get an eligibility triage and an organized file. Confirming eligibility, advice, and the filing stay with a licensed Greek tax adviser.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Eligibility triage
We test the foreign-pension, prior-non-residency, and source-country-agreement requirements against your facts.
Coordinated by Movingto
Foreign-income and credit mapping
We map the foreign income the 7% covers and the foreign-tax-credit questions for the adviser.
Coordinated by Movingto
Duration and deadline mapping
We map the duration and the 31 March application deadline so it is planned for.
Coordinated by Movingto
Adviser handoff
We hand a clean file to a licensed Greek tax adviser who confirms eligibility and files.
Handled separately
Confirming eligibility or filing as adviser
Movingto does not confirm eligibility, give tax advice, or file the application as the adviser. Those stay with the licensed adviser.
Handled separately
Approval or outcome guarantee
No adviser can guarantee the regime or a tax result. Eligibility depends on your facts and the rules in force.
Regime path
From a retirement plan to a filed application.
Each stage turns a plan into evidence: pension and residency, the foreign income, the deadline, then handoff to the adviser.
Case path05 managed stages
- Step 1 of 5
Confirm pension and residency
Confirm you hold a qualifying foreign pension, meet the five-of-six-year rule, and come from a tax-cooperation country.
- Step 2 of 5
Map foreign income
Map the foreign income the 7% covers and the foreign-tax-credit questions.
- Step 3 of 5
Map duration and deadline
Map how long the regime runs and the 31 March application deadline.
- Step 4 of 5
Organize the evidence
Build the evidence the adviser needs to confirm eligibility and file.
- Step 5 of 5
Hand off to the adviser
Deliver the file to a licensed Greek tax adviser who confirms and files the application.
At a glance
Greece 7% pensioner regime key terms
| Term | Detail |
|---|---|
| Rate | Flat 7% on all foreign income |
| Where | Anywhere in Greece (no geographic limit) |
| Eligibility | Foreign pension; not Greek tax resident 5 of prior 6 years; from a tax-cooperation country |
| Duration | Up to 15 tax years |
| Apply by | 31 March of the tax year, to AADE |
General guide only. Eligibility and treatment are confirmed by a licensed Greek tax adviser. Based on Article 5B of the Greek Income Tax Code (L.4172/2013).
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Greece - Other tax credits and incentives (pensioner regime, Article 5B)
View sourcePwC Worldwide Tax Summaries
Source
Tax incentives to attract new tax residents (articles 5A, 5B, 5C)
View sourceAADE (Greek Independent Authority for Public Revenue)
Common questions
Questions before you engage.
What income does the Greek 7% regime cover?
It applies a flat 7% to all of your foreign-source income, not only your pension but also foreign rental, dividends, interest, and capital gains, replacing ordinary Greek tax on that income. Greek-source income is taxed at normal rates.
Is there a town or region restriction like Italy's?
No. Unlike Italy's 7% pensioner regime, which requires moving to a small town in the south, the Greek regime has no geographic restriction. You can live anywhere in Greece and still qualify.
Who is eligible?
You must be the beneficiary of a foreign-paid pension, not have been a Greek tax resident for at least five of the six years before the move, and transfer your residence from a country that has a tax-cooperation agreement with Greece.
How long does the 7% last?
Up to 15 tax years from the year of application. After that, ordinary Greek tax applies. The regime can also be revoked or lost for non-payment.
Is foreign tax credited against the 7%?
Do not assume so. The 7% is designed to settle the Greek tax on the covered foreign income, and whether tax paid abroad can be relieved or credited depends on the relevant double-tax treaty. The treatment is treaty-specific and is confirmed by a tax adviser.
Does Movingto confirm eligibility or file for me?
No. Movingto tests eligibility and organizes the evidence. Confirming eligibility, any advice, and the filing stay with a licensed Greek tax adviser.
Private advisory call
Find out if the 7% regime fits your retirement.
Bring your pension, your residency history, and your foreign income. We test eligibility, map the foreign income and duration, and hand a clean file to a licensed adviser before 31 March.
First call covers
Leave knowing whether you qualify, what the 7% covers, how long it lasts, and the adviser handoff.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.