Greece Applies a 7% Flat Tax to Foreign Income of Foreign Pensioners

According to the sources, a pensioner who relocates and becomes a Greek tax resident may replace ordinary taxation of foreign income with a 7% flat rate for up to 15 years. This is particularly relevant for people whose main income is a foreign pension or other overseas proceeds. The regime does not change entry or residence eligibility, but it can materially affect the financial model of relocation and should be considered when comparing Greece with other countries.