Greece indtroduced a low tax regime for Retired Migrants in December 2019. Individual beneficiaries of foreign pension income who transfer their tax residency to Greece can benefit from a flat 7 % per cent tax on the total of their foreign income for a 10 ten years period.

The eligibility crieteria are the following:

1) Only people who have not been Greek tax residents within the last six years will be eligible.

2) They must change their tax domicile from a country with which Greece has a valid agreement for administrative cooperation on tax issues.

3) They have to prove with official goverment document that they receive pention from abroad.