Greece 7% Flat Tax for Foreign Pensioners (Article 5B)

Researched from official sources ยท June 4, 2026

Greece offers an ฮตฮฝฮฑฮปฮปฮฑฮบฯ„ฮนฮบฮฎ ฯ†ฮฟฯฮฟฮปฯŒฮณฮทฯƒฮท (alternative taxation) regime for people who receive a pension from abroad and move their tax residence there.

Under ฮ†ฯฮธฯฮฟ 5ฮ’ (Article 5B) of Law 4172/2013, qualifying pensioners pay a flat 7% each year on all foreign income for up to 15 tax years. It is distinct from Article 5A (high-net-worth lump-sum) and Article 5C (employees and self-employed). The regime is administered by the ฮ‘ฮ‘ฮ”ฮ• (Independent Authority for Public Revenue).

Estimated time

Allow time to gather proof of your foreign pension and prior-residence evidence before the March 31 filing window. Once filed, the tax administration has a 60-day examination period before it decides.

Cost

โ‚ฌ0 application fee; the annual tax is 7% of your total foreign-source income

Before you start

What You Need

Tap to check off items as you gather them

Additional Items

  • The regime rests on Article 5B of Law 4172/2013 (Income Tax Code); the procedure and conditions are set by an implementing administrative decision of the tax authority.
  • Applications are administered by the Tax Office for Residents Abroad and Alternative Taxation of Tax Residents, not through a standalone online registry procedure page.
  • The 7% applies to your total foreign-source income โ€” pension plus other income arising abroad โ€” exhausting the Greek tax liability on that foreign income. The precise category-by-category scope of "all foreign income" derives from statutory wording reproduced by tax-law sources and should be confirmed against the implementing decision for any specific category such as foreign capital gains.
  • The regime runs for up to 15 tax years. Tax-law commentary describes this span as non-extendable; the up-to-15-years duration itself is corroborated across multiple independent sources.
  • Article 5B does not override Greece's double-taxation conventions, which continue to apply.

Step-by-Step

  1. 1

    Obtain a Greek tax number (AFM)

    ฮ‘ฮฆฮœ

    1. Secure a Greek tax number first โ€” it is the prerequisite for any tax-residence transfer
    2. If you do not yet hold one, complete the separate AFM attribution process before going further

    ๐Ÿ’ก Tip: Without a Greek tax number the Article 5B application cannot be processed, so treat this as step zero rather than a parallel task.

  2. 2

    Gather proof of pension and prior non-residence

    1. Obtain proof of your foreign pension entitlement from the foreign pension payer
    2. Assemble evidence that you were not a Greek tax resident for five of the six years before the transfer
    3. Confirm that the country you are transferring from has an administrative-cooperation agreement on taxation in force with Greece

    โš ๏ธ Watch out: If the country you transfer from does not have an in-force administrative-cooperation agreement on tax matters with Greece, you are ineligible regardless of pension status. This is broader than a double-taxation treaty alone, so verify your origin country against Greece's list of cooperating states.

  3. 3

    File the application by March 31

    ฮ”ฮŸฮฅ

    1. File the application for transfer of tax residence with inclusion under Article 5B with the competent tax office โ€” the Tax Office for Residents Abroad and Alternative Taxation of Tax Residents (*ฮ”ฮŸฮฅ* ฮšฮฑฯ„ฮฟฮฏฮบฯ‰ฮฝ ฮ•ฮพฯ‰ฯ„ฮตฯฮนฮบฮฟฯ)
    2. Submit by March 31 of the tax year for which you want inclusion

    โš ๏ธ Watch out: A late application pushes inclusion to the following tax year. The public registry text frames the deadline as: "Submission of an application for transfer of tax residence under the alternative method of taxation of income arising abroad under Article 5B โ€ฆ to the competent Authority of AADE (Tax Office for Residents Abroad and Alternative Taxation for Tax Residents), by March 31 of each tax year."

  4. 4

    Wait for examination

    1. The tax administration examines the application and decides within a 60-day examination period
    2. Cross-checks and an information exchange with the country of your last tax residence form part of the review

    ๐Ÿ’ก Tip: Do not assume instant approval โ€” the decision window is set at 60 days, and the authority coordinates with your previous country of residence during that time.

  5. 5

    On approval, you become a Greek tax resident

    1. On approval you are treated as a Greek tax resident from the tax year the application was submitted
    2. The Greek tax authority notifies the tax authority of your country of last residence about the transfer
  6. 6

    Pay the 7% tax annually

    1. For each year in the regime, pay 7% of your total foreign-source income
    2. Pay in a single instalment by the last working day of July

    โš ๏ธ Watch out: Non-payment of the full year's tax means you lose the regime for that year and are taxed under the ordinary progressive rules on your worldwide income.

Costs

Item Amount Payment Notes
Application / inclusion fee โ‚ฌ0 N/A No fee is published for the inclusion application under Article 5B. This 0 โ‚ฌ row reflects the absence of any published fee rather than a positive statement that the application is free of charge.
Article 5B annual tax โ‚ฌ0 One instalment by the last working day of July, each year The cost of the regime is the tax itself: a flat 7% of your total foreign-source income, payable each year. The euro amount is taxpayer-specific โ€” 7% of your own foreign income โ€” so no fixed figure is stated here.
Application / inclusion fee โ‚ฌ0
Payment:
N/A
Notes:
No fee is published for the inclusion application under Article 5B. This 0 โ‚ฌ row reflects the absence of any published fee rather than a positive statement that the application is free of charge.
Article 5B annual tax โ‚ฌ0
Payment:
One instalment by the last working day of July, each year
Notes:
The cost of the regime is the tax itself: a flat 7% of your total foreign-source income, payable each year. The euro amount is taxpayer-specific โ€” 7% of your own foreign income โ€” so no fixed figure is stated here.
Total: โ‚ฌ0

FAQ

General

How much tax will I actually pay?

A flat 7% of your total foreign-source income each year, paid in one instalment by the last working day of July. The exact euro amount depends on your own foreign income; it is not a fixed fee. As one source reproduces the statutory rule: "7% on their foreign-sourced income, with exhaustion of the tax liability โ€ฆ paid each tax year in one instalment until the last working day of July."

How is Article 5B different from Article 5A and 5C?

Greece has three separate "new tax resident" regimes under the same Income Tax Code. Article 5B (this guide) is the 7%-on-foreign-income regime for foreign-pension recipients. Article 5A is for high-net-worth individuals โ€” a fixed annual lump-sum tax of 100.000 โ‚ฌ on foreign-source income, conditional on a qualifying investment in Greece, and not pension-based. Article 5C is the regime for employees and the self-employed โ€” a 50% exemption on Greek-source employment or business income. They are different applications with different conditions.

Does the 7% cover only my pension, or all my foreign income?

It covers all your foreign-source income โ€” pension plus other income arising abroad โ€” exhausting the Greek tax liability on that foreign income. The precise handling of every income category (for example foreign capital gains) is governed by the implementing decision; confirm specific categories with the competent tax office.

How long does the regime last?

Up to 15 tax years, starting from the tax year in which you file the application. Tax-law commentary describes this span as not extendable beyond 15 years.

When do I apply, and how long is the decision?

By March 31 of the tax year for which you want to be included. The tax administration then has a 60-day examination period to decide, during which it cross-checks and exchanges information with your country of last tax residence.

What happens if I miss a July payment?

Non-payment of the full year's tax means you lose the regime for that year and are taxed under the ordinary progressive rules on your worldwide income. Single-instalment payment by the last working day of July is load-bearing.

Which country can I move from?

You must transfer your tax residence from a state that has an in-force administrative-cooperation agreement on tax matters with Greece, and you must not have been a Greek tax resident in five of the prior six years. The administrative-cooperation requirement is broader than a double-taxation treaty alone, so check your origin country against Greece's list of cooperating states.

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    Supports the 7% rate on foreign-sourced income with exhaustion of the tax liability; the requirement that the applicant not have been a Greek tax resident for the previous five of the six years prior to the transfer; transfer from a state with which an administrative-cooperation agreement on taxation is in force; submission required by March 31 of the respective tax year; tax paid each tax year in one instalment by the last working day of July; and that non-payment of the entire amount of tax due in one tax year results in the application of the general provisions of the Income Tax Code for the taxation of global income.

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    ck-taxservices.gr
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    Tax-law source reproducing the statutory rule on duration and examination period 2026-06-04

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