🇬🇷 PENSIONER REGIME (7% FLAT)
Greece — Special Tax Regime
Status
Active
Effective From
Jan 1, 2020
📋 DETAILS
Summary
7% flat tax on foreign-source pension income for retirees transferring residence to Greece.
Eligibility
Must receive pension from abroad. Must not have been Greek tax resident for 5 of prior 6 years. Must transfer from treaty country.
Benefits
7% flat rate on all foreign-source income for 15 years.
Requirements
Must become Greek tax resident.
Limitations
Must transfer from a country with tax treaty or TIEA with Greece.
Income Types Covered
All foreign-source income (primarily pensions)
Duration Details
15 years
💰 FINANCIAL
Flat Rate
7.0%
Duration
15 years
Prior Non-Residency Required
5 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
44.0%
Corporate Tax
22.0%
FPA
24.0%
Capital Gains
15.0%
Treaty Count
57
📋 OTHER REGIMES IN GREECE
| Name | Type | Rate |
|---|---|---|
| Non-Dom Regime (50% Exemption) | Percentage exemption | -- |
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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