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
- Pensioner Regime (7% Flat)
- Country
- Greece
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2020
- Expires on
- —
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
Other regimes in Greece
| Name | Type | Rate |
|---|---|---|
| Non-Dom Regime (50% Exemption) | Percentage exemption | — |
View source PwC Worldwide Tax Summaries