Greece's 7% Tax for Foreign Pensioners: New 31 October Deadline

Short answer: If you moved your tax residence to Greece and live on a pension from abroad, you can pay a flat 7% on all your foreign income for up to 15 years. The deadline to apply has moved from 31 March to 31 October. If you moved to Greece by 2 July 2026, you can still get the 7% rate for 2026, but the application must be filed by 31 October 2026.

Apply before 31 October

We check that you qualify, register your tax residency, prepare your documents and file the application. All in English.

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1. What changed in 2026

Until now, the application had to be in by 31 March. Many people who moved to Greece in spring or early summer missed it and lost a full year of the regime.

A June 2026 law took the fixed date out of the Income Tax Code and let the Greek tax authority (AADE) set it.¹ AADE’s decision A.1192/2026 then moved the deadline to 31 October. It also applies to applications already under review and to the 2025 tax year.² It replaces the old 2020 decision, which had the 31 March date.³

2. Who qualifies

You need all three:

1. You were not a Greek tax resident for at least 5 of the last 6 years before you moved.⁴
2. You move from a country that has a tax cooperation agreement with Greece. That includes every EU and EEA country, and most large countries people retire from. The tax office checks this itself for your country.⁴
3. You receive a pension from abroad. A state pension, an occupational pension, or a group pension plan through a former employer all count.⁵

You also have to become a Greek tax resident. In practice that means living in Greece and registering the move with the tax office. Our guide to the 183 day rule explains how residency works.

3. What the 7% covers

• Covered: all of your income from abroad, not only the pension. Foreign rent, dividends and interest are included.
• The rate: a flat 7%, whatever the amount.
• How long: up to 15 tax years. It cannot be extended.⁶
• Not covered: income from Greece, such as rent from a Greek flat, is taxed under the normal Greek rules.⁶

The 7% tax is paid once a year, in full, by the last working day of December. It cannot be paid in instalments. If you do not pay it, you leave the regime from that year on and are taxed on the normal Greek scale.⁷

One thing to check: under some tax treaties, certain pensions stay taxable in the country that pays them. Government service pensions are the usual example. The 7% regime does not override a treaty.⁸ We check your pension against the treaty before you apply.

4. Deadlines, by the date you moved

The application is accepted even if some documents are missing. You can complete the file until 30 November of the year you applied.²

5. Documents you need

1. Proof of tax residence abroad, only where AADE has no record. If this is your first Greek tax number (AFM), or AADE’s records already show you lived abroad, you do not need it. Otherwise, for each missing year: a certificate of tax residence from your previous country. If that country does not issue one, a copy of your tax assessment or tax return there. If neither exists, a certificate from another public authority showing that you lived there.⁴
2. Proof of your pension. An official document from your pension provider, fund or insurer showing that you receive a pension.⁴
3. The application itself, where you state your last country of tax residence.²

Foreign public documents usually need an apostille and an official Greek translation. There are exceptions, for example a residence form issued under a tax treaty, and copies certified by a lawyer are accepted.⁴ Where they apply, they take time, so start early.

6. How to apply

The application is made online in myAADE, under “My Requests”, or by post or appointment at the competent tax centre (KEFODE Attica, or KEFODE Thessaloniki for the rest of Greece). An application is not an approval: the tax office examines each case and decides within 60 days, and no later than the end of December.⁹

You can do it yourself if you read Greek. Most of our clients prefer to hand it over, because the portal, the documents and the follow up are all in Greek.

7. Common mistakes

1. Waiting until the last week. The apostille and the translation are what take time, not the filing.
2. Forgetting to register the move of tax residence. Your residence is decided separately from the 7% application, and the regime only works if you are a Greek tax resident.⁹
3. Assuming only the pension is covered. The 7% covers all foreign income, which is usually good news.
4. Missing the December payment. A missed payment ends the regime.
5. Mixing regimes. The 7% regime cannot be combined with the non-dom regime (Article 5A).⁵ Our 5A guide explains that one.

Want us to handle it?

We check that you qualify, move your tax residency to Greece, list the documents for your country, check each one, and have the application filed by our licensed accountant. We follow up until the tax office decides. From €399, fixed price.

See the packages and apply →

Frequently asked questions

Is it only for EU citizens? No. What matters is the country you move your tax residence from, and that it exchanges tax information with Greece. The UK, the US, Canada and Australia are covered.

I moved in 2025. Is it too late? If you moved in 2025, you can still apply for the 7% rate from 2026, but the application must be in by 31 October 2026. If you already applied for 2025 and are waiting for a decision, the new rules also apply to you.²

Does my spouse need to apply too? Each person applies for their own pension. If you both receive a foreign pension, you both apply.

What happens if I leave Greece? The regime ends when you stop being a Greek tax resident. Our guide to leaving Greece covers what to do.

How long does approval take? The tax office has 60 days, and must decide by the end of December at the latest.⁹ We follow up for you until there is a decision.

Can I leave the regime later? Yes. You can ask to leave it by 31 October of any year. Once you leave, you cannot come back in.¹⁰