Tonia
Accountant · Athens, Greece
- 220 cases handled · 8 in this service
- Speaks: English, Greek
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5.00(10 reviews)
Tax Regime for Foreign Pensioners (Article 5B) in Greece
Lawyers who help retirees moving to Greece with the Article 5B regime — εναλλακτική φορολόγηση συνταξιούχων — from checking that the pension and the previous residence qualify to the application to the tax authority and the yearly payment.
About Tax Regime for Foreign Pensioners (Article 5B) in Greece
Greece's tax regime for foreign pensioners — Article 5B of the Income Tax Code, in Greek εναλλακτική φορολόγηση συνταξιούχων — taxes the income from abroad of a retiree who moves their tax residence to Greece at one reduced flat rate, for a fixed number of years. It is what people mean by the Greek pensioner flat tax or “retire in Greece tax”, and it is the second of Greece's three alternative taxation regimes, next to the non-dom regime (Article 5A) for investors and the relief for relocating workers (Article 5C). Some older lists and lawyer pages call this service “5B Foreign Pensioner Registration Service”.
Who it is for
People who receive a pension from another country — state, occupational or private — and intend to live in Greece. The pension comes from a country that exchanges tax information with Greece, and the applicant has not been a Greek tax resident for most of the years before the move. Nationality does not matter; the right to live in Greece does — a non-EU retiree usually arrives on the Financially Independent Person (FIP) visa, which is a separate procedure.
How it works in Greece
- The retiree obtains a Greek tax number (AFM) and moves tax residence to Greece.
- The application is filed with the tax authority (AADE), online through myAADE, within the window set for the year, with proof of the pension and of the previous residence; the file sits with the tax office for residents abroad and alternative taxation.
- Once approved, the reduced tax applies to the whole of the foreign income — not only the pension — and is paid in one sum each year by a fixed date.
- Greek-source income, such as rent from a Greek flat, is taxed normally and declared in the yearly Greek tax return.
Points to watch
Tax already paid abroad on the same income may be credited under the treaty with the home country, within limits. A late or partial yearly payment can end the regime for that year and the years after, with ordinary taxation taking over. The home country may still tax the pension, or ask for a certificate of Greek tax residence before it stops withholding. The rules have been restated by the tax authority more than once; a lawyer confirms the current version before the move is planned around it.
What the lawyer does
Reviews the pension documents and the treaty, confirms the residence history, prepares and files the application, deals with questions from the tax office, obtains the tax residence certificate for the home country and, together with an accountant, keeps the yearly payment and return on track. More in tax services.
Questions and answers
Does the regime cover only my pension?
No — once approved it applies to all income from outside Greece, including rents and investment income abroad.
Do I need to buy property in Greece?
No investment is required for Article 5B; it is enough to become a Greek tax resident and qualify on the pension.
Can I apply after I have already moved?
Applications are tied to a yearly window; whether a given year is still open depends on the date of the move. A lawyer checks it.
What happens if I leave Greece again?
The regime ends with Greek tax residence; ending residence properly is a procedure of its own.
Will my home country stop taxing the pension?
That depends on the treaty and on the type of pension — pensions for public service often stay taxable at home. It is checked case by case.
Greece Tax Regimes for New Residents: 7%, 50% and Non-Dom
Open the full tool →See what you would pay in Greece under the 7% regime for pensioners, the 50% relief for people moving for work or the €100,000 non-dom tax — against the ordinary tax.
How it works
Using the calculator
- Choose the regime: pensioner (7%), moving for work (50%) or non-dom (€100,000).
- Say how many of the last 8 years you were tax resident in Greece — each regime is only for people who come from abroad.
- Enter the yearly figures it asks for: the foreign pension; or the salary in Greece, your age and children; or your income from abroad.
The result shows the ordinary tax, the tax under the regime and the difference a year.
The 7% regime for foreign pensioners
Under article 5B of the Income Tax Code, a person who receives a pension from abroad and moves their tax residence to Greece pays 7% on all income from abroad for up to 15 years, instead of the scale of 9–44%. You must not have been tax resident in Greece in 5 of the 6 previous years, and you must come from a country that has a tax-cooperation agreement with Greece. Income from Greece is taxed normally.
The 50% relief for people moving for work
Article 5C exempts half of the salary (or of the business income of the self-employed) earned in Greece for 7 years. It is for people who were not tax resident in Greece in 5 of the last 6 years, who come from the EU/EEA or a cooperating country, work for a Greek employer or a Greek branch, and stay at least 2 years.
The non-dom regime
Article 5A lets a wealthy new resident pay a flat €100,000 a year (plus €20,000 for each family member included) instead of the tax on all foreign income, for up to 15 years. You must not have been tax resident in Greece in 7 of the last 8 years and must invest at least €500,000 in Greece within 3 years — unless you already hold a golden visa.
The ordinary side uses the 2026 scale with its lower rates for parents and for people up to 30. Deadlines, the documents and how a treaty with your country treats your income decide the details — a Greek lawyer or tax adviser checks them before you apply.
1Your details
2Your result
| Ordinary tax on the pensionThe 2026 scale 9–44% less the tax reduction | €8,683 |
| 7% regime (art. 5B)7% on all your foreign income, for 15 years | €2,800 |
| The regime saves you a year | €5,883 |
- The 7% covers ALL income from abroad — pensions, rent, interest, dividends — paid once a year by the end of December.
- You must move from a country with a tax-cooperation agreement with Greece. A tax treaty may still give your country the right to tax some pensions (usually government pensions).
- Apply by 31 October of the year you move (if you move by 2 July) or of the next year — a 2026 decision of the tax authority (AADE).
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: Income Tax Code art. 5A, 5B, 5C (taxheaven), Income Tax Code art. 15 — the 2026 scale (Law 5246/2025), Income Tax Code art. 16 — the tax reduction, e-EFKA circular 4/2026 — the 2026 cap.
Ask a lawyer about your case2 lawyers who provide Tax Regime for Foreign Pensioners (Article 5B) in Greece
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
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Giannis
Accountant · Symi, Greece
- 11 cases handled · 5 in this service
- 3+ years in practice
- Speaks: English, Greek
- Accounting and Finance, Hellenic Mediterranean University
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