Non Habitual Tax Residents

New preferential tax conditions and a new quality of life for retirees abroad.

According to Law Ν. 4714/2020 of Greek state, an independent annual tax of 7% is provided to retirees abroad who will transfer their tax residence to Greece for a period of 10 years.


The new provisions provide the possibility of natural persons, entitled to a pension resulting from abroad, to be subject to alternative taxation of their income

of foreign origin.


The natural person who wishes to belong to above alternative tax regime,

will must satisfy the following criteria:


  1. not to be a tax resident of Greece the previous five (5) of the six (6) years prior to transferring the tax residence in Greece.


  1. to transfer his tax residence from a State with which an administrative agreement of cooperation is in force, in the field of taxation with Greece.

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