Greece Tax Regimes for New Residents: 7%, 50% and Non-Dom

Using the calculator

1. Choose the regime: pensioner (7%), moving for work (50%) or non-dom (€100,000).
2. Say how many of the last 8 years you were tax resident in Greece — each regime is only for people who come from abroad.
3. 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.