Flat rate
7.0%
Duration
15 years
Prior non-residency
5 years
required before applying
Standard top income tax
44.0%
Greece, without the regime
Overview
- Regime
- Article 5B (7% Foreign Pension Regime)
- Country
- Greece
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2020
- Expires on
- —
Details
- Summary
- 7% flat tax on aggregate foreign-source income for pensioners transferring tax residence to Greece.
- Eligibility
- Must receive pension from abroad. Must not have been Greek tax resident for five of the prior six years. Must transfer from a treaty country.
- Benefits
- 7% flat rate on aggregate foreign-source income for 15 years.
- Requirements
- Must become Greek tax resident and apply to AADE.
- Limitations
- Cannot combine with Article 5A. Greek-source income taxed normally unless covered by the alternative regime.
- Income types covered
- Aggregate foreign-source income (primarily pensions)
- Duration details
- 15 years
Other regimes in Greece
| Name | Type | Rate |
|---|---|---|
| Article 5A (HNW Alternative Taxation) | Lump sum | — |
| Article 5C (50% Employment Income Exemption) | Percentage exemption | — |
View source AADE / Income Tax Code art. 5B