POSTERN

Greece

7% flat tax regime for foreign pensioners. Retirees who move their tax residence to Greece can elect a flat 7% rate on all foreign income for up to 15 years.

Free, with the law behind every answer

7% flat tax regime for foreign pensioners

Not a residence permit — a tax election available to anyone who becomes a Greek tax resident, most commonly retirees using the FIP visa or an EU-citizen’s free-movement right.

Who qualifies

You keep your U.S. citizenship.

1

It could fit.

Retirees who move their tax residence to Greece can elect a flat 7% rate on all foreign income for up to 15 years.

Every option that fits your family

Not legal advice.

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What it takes.

Time
Filed by 31 March of the year residence begins; decided within 60 days.
Cost
The 7% flat tax itself, plus advisory fees of roughly $2,000–5,000 to file correctly.
The hard part
Proving genuine non-Greek tax residence for 5 of the prior 6 years.
3

Citizens by 2035.

If your first permit is issued in 2027 and you keep living there, this is the road.

  1. 2027
    Residence begins

    No permit term of its own; the clock runs on legal residence.

  2. 2032
    Permanent residence

    Five years of legal, continuous residence (absences under 6 months in a row and 10 months in total are allowed), enough income, full health insurance, and integration: Greek schooling, a B1 language certificate, or the special state certificate based on an A2 Greek plus Greek history and culture exam.

  3. 2034
    Apply for citizenship

    With a language test and a civics test.

  4. 2035
    Citizenship
Language
Greek at about B1, tested in the written part of the naturalisation exam (the PEGP).
Civics
The PEGP exam (Certificate of Adequacy of Knowledge for Naturalisation), run twice a year: Greek language plus Greek geography, history, culture and political institutions. Pass mark 70%.
Time away
Seven years of lawful residence in a row immediately before applying. The law sets no day count, but the years must be real residence under a permit type the Citizenship Code accepts; long stays abroad can lead to refusal.
Two passports
Yes. You keep your U.S. citizenship.
  • A tax election, not a permit; it does not change the citizenship clock, which runs on whatever residence permit you hold.
  • How long the decision takes isn’t published; we allow a year.
The law behind these dates
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Living there.

Time you must spend there
The program sets no minimum number of days. Renewal still expects it to be your home.
Tax
This is the tax regime itself: a flat 7% on all foreign-source income, including the pension, for up to 15 consecutive tax years, instead of ordinary progressive Greek tax.

We never file a tax return. We tell you what applies and brief the professional who does.

5

Start today.

  1. File the Art. 5B application with AADE, Greece’s independent tax authority.Open aade.gr ↗
  2. Gather these documents.
    • Become resident in Greece under a residence program
6

Postern can’t run this for you yet.

The official application forms, submission and recovery specification are not complete. Postern cannot run this application yet.

Options open to you today →
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ISSUED TO

YOUR FAMILY

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