7% flat tax for foreign pensioners (Art. 5B ITC) (Φορολόγηση συνταξιούχων αλλοδαπής (άρθρο 5Β ΚΦΕ))
7% flat tax for foreign pensioners (Art. 5B ITC) is a residence route in Greece (特殊稅務身份). Tax status, not a permit: transfer tax residence from a treaty country, receive foreign pension; then 7% on all foreign income for 15 yrs. Needs residence title (free movement, FIP, GV).
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
7% on all foreign-source income for 15 yrs
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| 類別 | 特殊稅務身份 |
|---|---|
| 投資 | — |
| 費用（家庭） | — |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | — |
| 入籍 | — |
| 工作 | yes |
| 申請資格 | foreign pension recipients; not Greek tax-resident 5 of last 6 yrs |
| 稅收 | 7% on all foreign-source income for 15 yrs |
| 截至 | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.