Published: 11.08.2026
Individuals with their centre of vital interests in Greece or who spend more than 183 days there are generally treated as Greek tax residents. Certain new residents may qualify for a €100,000 annual flat tax on foreign-source income, while foreign pensioners may qualify for a 7% rate on foreign income subject to the programme’s conditions.
Moving to Greece can change a person’s tax status from the first year, particularly when they spend more than 183 days there or transfer their main personal and economic ties to the country. According to the sources, ordinary tax residents are taxed on worldwide income, while special regimes may be relevant to wealthy investors and pensioners receiving income from abroad. Eligibility conditions, investment requirements, and proof of transferred tax residence are important, and the benefit depends on the structure of the applicant’s income. Future residents and investors should consider this when choosing a relocation route and before planning their taxes.