Non Habitual Tax Residents 


The procedure described in the decision sets out the following conditions

  1. a) the person concerned must not have been a tax resident of Greece for the previous 5 of the 6 years prior to the transfer of his/her tax residence to Greece, and
  2. b) the person concerned must transfer his/her tax residence from a State with which an administrative cooperation agreement in the field of taxation is in force with Greece.

In order to prove the status of a beneficiary of income from pensions arising abroad, it is required to submit any documents from the insurance institution or other public authority or professional fund or insurance company, which show the payment of a pension, abroad, from the main and subsidiary compulsory insurance institution, from professional funds established by law, or the payment of an insurance premium (as a one-time payment or in the form of a periodic benefit) under group pension insurance policies.

On the basis of the final decision, if the pensioner fulfils the above conditions and his/her application is accepted:

– the individual pays tax every tax year at a rate of 7% on the total income obtained abroad

– the 7% tax is not imposed on amounts exempt from tax in the State of residence under the provisions of the Double Taxation Avoidance Conventions – DTAs.

– any tax paid by the taxpayer abroad on income covered by the alternative method of taxation is deductible from the 7% tax if either the DTAs provide for a right of taxation in both states or there is no DTA with the source state of the income.

Payment of the tax

The tax at a rate of 7% will be paid every tax year in one instalment by the last working day of July and will not be offset against any other tax liabilities or any credit balances of the person subject to the alternative tax treatment.


The request for transfer of tax residence will be submitted to the Tax Administration by the retiree by March 31st of the tax year in question. Within 60 days of the submission of the application, the Tax Administration will review the application and issue a decision approving or rejecting it. The pensioner, for his part, will indicate in his application the state in which he had his last tax residence until the submission of his application. The Tax Administration will then inform the tax authorities of that State of the transfer of the tax residence of that taxpayer.


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