Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Greece 7% Pensioner Flat Tax
Foreign pensioners relocating to Greece can pay a flat 7% tax on all foreign-source income, including pensions, investments, and rentals, for up to 15 years.
Panoramica del regime
- Stato
- Active
- Tipo
- Preferential
- Istituito
- 2020
- Durata
- 15 anni
- Highlight
- 7% flat tax on all foreign income for retirees
Confronto dei regimi fiscali
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 9-44%
- Foreign Income
- Taxed
- Capital Gains
- 15%
- Dividends
- 5%
- Wealth Tax
- None
- Inheritance Tax
- 40%
7% Pensioner Flat Tax
- Eligibility
- Not resident 5 of prior 6 years
- Duration
- 15 years
- Income Tax
- 7% flat
- Foreign Income
- Taxed at 7%
- Capital Gains
- 7%
- Dividends
- 7%
- Wealth Tax
- None
- Inheritance Tax
- None
Non-Dom Regime
- Eligibility
- Not resident 7 of prior 8 years
- Duration
- 15 years
- Income Tax
- EUR 100K/year
- Foreign Income
- Substitute tax
- Capital Gains
- Covered by lump sum
- Dividends
- Covered by lump sum
- Wealth Tax
- None
- Inheritance Tax
- Foreign assets exempt
50% Employee Tax Exemption
- Eligibility
- Not resident 5 of prior 6 years
- Duration
- 7 years
- Income Tax
- 50% exempt
- Foreign Income
- Taxed
- Capital Gains
- Standard
- Dividends
- Standard
- Wealth Tax
- None
- Inheritance Tax
- Standard
| Tax Type | Default | 7% Pensioner Flat Tax | Non-Dom Regime | 50% Employee Tax Exemption |
|---|---|---|---|---|
| Eligibility | Any resident | Not resident 5 of prior 6 years | Not resident 7 of prior 8 years | Not resident 5 of prior 6 years |
| Duration | Indefinite | 15 years | 15 years | 7 years |
| Income Tax | 9-44% | 7% flat | EUR 100K/year | 50% exempt |
| Foreign Income | Taxed | Taxed at 7% | Substitute tax | Taxed |
| Capital Gains | 15% | 7% | Covered by lump sum | Standard |
| Dividends | 5% | 7% | Covered by lump sum | Standard |
| Wealth Tax | None | None | None | None |
| Inheritance Tax | 40% | None | Foreign assets exempt | Standard |
| Learn more | Learn more |
Vantaggi chiave
7% flat tax on all foreign income
No investment requirement
15-year duration
Requisiti e considerazioni
Must not have been resident 5 of in prior 6 years
Migration pathways
EU/EEA/Swiss Citizens
Free access
Dettagli del programma
Greece's 7% Flat Tax for Foreign Pensioners, established under Article 5B of the Greek Income Tax Code, is designed to attract retirees from other countries. This regime offers a significantly reduced tax rate compared to Greece's standard progressive rates (up to 44%) and is one of the most competitive pensioner regimes in Europe.
Under this regime, qualifying pensioners pay a flat 7% tax on all foreign-sourced income, not just pension income. This includes dividends, interest, rental income from properties abroad, and capital gains from foreign sources. The regime lasts for up to 15 consecutive years from the first year of application.
Eligibility requirements are less stringent than the HNWI Non-Dom regime: applicants must not have been Greek tax residents for 5 of the 6 years preceding the transfer, and must be transferring from a country that has a tax cooperation agreement with Greece.
Interested in 7% Pensioner Flat Tax?
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Prenota una consulenzaAltri regimi fiscali
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A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
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Personal income tax rates
Ministry of Economy and Finance - Income Taxation·Last checked: 12/01/26
Personal income tax rates
AADE - Income categories and income taxation in Greece·Last checked: 12/01/26
Capital gains tax
AADE - Property capital gains tax (Article 41 of the Civil Code)·Last checked: 12/01/26
Dividend taxation
AADE - Withholding and Prepaid Taxes Return (dividends, interest, royalties)·Last checked: 12/01/26
Wealth tax / Property tax (ENFIA)
AADE - Unified Tax on the Ownership of Real Estate (E9-ENFIA)·Last checked: 12/01/26
Inheritance/estate tax
AADE - Inheritance Tax·Last checked: 12/01/26
Foreign income treatment / Worldwide taxation
AADE - Taxation of non-Greek sourced income obtained by Greek tax residents·Last checked: 12/01/26
Consulenza esperta
Ottimizza la tua posizione fiscale
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