Greece expat tax guide
Europe · how a foreigner who moves to Greece is taxed · 2026 · High-tax for movers
If you move to Greece, you become a tax resident when 183+ days in a calendar year, or centre of vital interests in Greece. As a resident you are taxed on a worldwide basis — Greek tax residents are taxed on worldwide income, but new residents can elect one of three preferential regimes (7% pensioner flat tax, 50% worker exemption, or the EUR 100,000 non-dom lump sum). The top personal income tax rate is 44%. A foreign pension is treated as: Normally taxed on the 9%-44% progressive scale; under the pensioner regime a flat 7% on all foreign-source income (incl. pension) for up to 15 years. Greece also offers the 7% pensioner flat tax / non-dom EUR 100k regime, which can sharply change this picture. It has a US tax treaty and has a US totalization agreement. Overall it reads as high-tax for movers for an inbound mover. General information, not tax advice — verify with Greece's tax authority.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Greece expat tax at a glance
| Question | Greece (2026) |
|---|---|
| When you become tax resident | 183+ days in a calendar year, or centre of vital interests in Greece |
| Residency day-count trigger | 183 days |
| How residents are taxed | Worldwide — Greek tax residents are taxed on worldwide income, but new residents can elect one of three preferential regimes (7% pensioner flat tax, 50% worker exemption, or the EUR 100,000 non-dom lump sum). |
| Top personal income tax rate | 44% |
| Foreign pension treatment | Normally taxed on the 9%-44% progressive scale; under the pensioner regime a flat 7% on all foreign-source income (incl. pension) for up to 15 years |
| Foreign capital gains / dividends | Worldwide and taxable under normal rules (dividends 5%, most capital gains 15%); covered by the 7% flat rate under the pensioner regime or fully sheltered under the EUR 100k non-dom lump sum |
| Special expat / non-dom / retiree regime | 7% pensioner flat tax / non-dom EUR 100k |
| US income tax treaty | Yes |
| US social-security totalization | Yes |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Compiled from the primary source for Greece, cross-checked against PwC Worldwide Tax Summaries, the OECD, the IRS US-treaty list and the SSA totalization list. Rules change — confirm with the official tax authority. This is not tax advice.
What this means if you relocate to Greece
The first thing that matters is tax residency: 183+ days in a calendar year, or centre of vital interests in Greece. The 183-day line is the headline trigger, but a home, family or business ties can make you resident sooner — so counting days alone is risky.
Once resident, Greece taxes your worldwide income, so income earned abroad is in scope unless a treaty or special regime says otherwise. The top 44% rate only bites at the highest income band — an average earner pays less.
Foreign pensions and investments
Foreign pension: Normally taxed on the 9%-44% progressive scale; under the pensioner regime a flat 7% on all foreign-source income (incl. pension) for up to 15 years. Foreign capital gains and dividends: Worldwide and taxable under normal rules (dividends 5%, most capital gains 15%); covered by the 7% flat rate under the pensioner regime or fully sheltered under the EUR 100k non-dom lump sum. These outcomes can be overridden by a double-tax treaty, which decides whether the source country or Greece taxes each stream — a key reason retirees should map their specific income against the relevant treaty.
The 7% pensioner flat tax / non-dom EUR 100k regime
Foreign retirees who were non-resident 5 of the prior 6 years and move from a treaty/cooperation country pay a flat 7% on all foreign income for 15 years; relocating employees get a 50% exemption for 7 years; HNWIs investing EUR 500,000 pay a flat EUR 100,000 lump-sum tax on all foreign income for up to 15 years.
Special regimes have eligibility tests, time limits and sunset dates that change frequently. Treat the summary above as a starting point and verify the current terms with Greece's tax authority before relying on it.
US citizens and social security in Greece
| Question | Greece |
|---|---|
| US income tax treaty? | Yes |
| US social-security totalization agreement? | Yes |
| Tax basis for residents | Worldwide |
| Top personal income tax | 44% |
A US tax treaty with Greece helps reassign taxing rights and reduce withholding, and US citizens lean on the Foreign Earned Income Exclusion and Foreign Tax Credit to avoid double income tax. A totalization agreement means you generally pay social-security contributions to only one of the two countries. See our guides on FEIE vs the Foreign Tax Credit and totalization agreements.
Countries with a similar expat-tax profile to Greece
| Country | Tax basis | Top income tax | Special regime |
|---|---|---|---|
| Greece (this country) | Worldwide | 44% | 7% pensioner flat tax / non-dom EUR 100k |
| Italy | Worldwide | 43% | Lump-sum flat tax + impatriate regime |
| Cyprus | Worldwide | 35% | Non-dom (17 years) + expat exemptions |
| United States | Worldwide | 37% | FEIE / FTC for citizens abroad |
| Ecuador | Worldwide | 37% | 5-year new-resident territorial election |
| New Zealand | Worldwide | 39% | Transitional resident exemption |
Frequently asked questions
When do you become a tax resident of Greece?
183+ days in a calendar year, or centre of vital interests in Greece. The headline trigger is 183 days. Once resident, Greece taxes you on your worldwide income. This is general information for 2026, not tax advice — verify with the official authority.
How does Greece tax a foreign pension?
Normally taxed on the 9%-44% progressive scale; under the pensioner regime a flat 7% on all foreign-source income (incl. pension) for up to 15 years. Tax treaties can reassign who taxes a pension, so the outcome depends on your nationality and the source country. Confirm with a cross-border adviser before relying on this.
What is the 7% pensioner flat tax / non-dom EUR 100k regime in Greece?
Foreign retirees who were non-resident 5 of the prior 6 years and move from a treaty/cooperation country pay a flat 7% on all foreign income for 15 years; relocating employees get a 50% exemption for 7 years; HNWIs investing EUR 500,000 pay a flat EUR 100,000 lump-sum tax on all foreign income for up to 15 years. It is a headline summary for 2026; conditions and sunset dates change, so verify the current rules with Greece's tax authority.
Is Greece good for US citizens or retirees?
Greece has a US income tax treaty and has a US social-security totalization agreement. The totalization agreement means you generally pay social-security contributions to only one country. US citizens are taxed on worldwide income wherever they live, but the Foreign Earned Income Exclusion and Foreign Tax Credit usually prevent double income tax. Not tax advice.
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Sources & accuracy
Profile for Greece compiled from its primary source, cross-checked with PwC Worldwide Tax Summaries, the OECD, the IRS US-treaty list and the SSA totalization list. US income tax treaty is the old 1950 convention; US-Greece totalization in force since 1 Sept 1994. Top PIT rate 44% applies above EUR 60,000. Data as of June 2026 (2026 position). This page is general information, not tax advice — tax residency and special regimes are fact-specific and change often, so verify with Greece's official tax authority and a qualified cross-border adviser before acting. See our methodology and disclaimer.
Last updated: 2026-06-21