Tax Residence Transfer for Foreign Pensioners

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Tax Residence Support in Greece for you & your family


The government is formally inviting foreign pensioners to shift their tax residence to Greece with the introduction of a single tax rate of 7% for their entire income obtained abroad.



According to new L.4714/2020, foreign pensioners may transfer their tax residence in Greece and shall be taxed with 7% in Greece for any income source outside of Greece.

  1. Specific criteria should be met for applying on this regime:
    Individual has not been Greek tax resident for any of the last five years out of six years before the relocation
  2. Tax residence must transfer from a country that has an agreement for administrative cooperation with Greece.
    The foreign pensioner may apply to alternative regime till 31 of March of relevant tax year and the regime will be in force for a maximum period of 15 years.

During these years, the taxpayer should make the payments on time (in lump sum by end of July) in order to remain under this tax regime and can apply for revocation in any time. In case of revocation, individual would be taxed under the general regime.

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Are you a foreign pensioner and you want to apply for Tax residence in Greece?

Greece is ideal destination for elderly people due to its sunny climate, happy lifestyle, home to the healthy Mediterranean diet and more!

We are your Trusted Partners and we consult you for all the legal, financial andtaxation issues regarding your tax “relocation” plan.

Let’s make Greece your second home!

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