Greece Extends Special Tax Regime Deadline for Foreign Pensioners

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The Independent Authority for Public Revenue (AADE) has extended the deadline for foreign pensioners seeking to transfer their tax residence to Greece and enter the country’s alternative taxation regime.

Under a decision by AADE Governor Giorgos Pitsilis (A.1192/2026), the application deadline moves from March 31 to October 31, giving taxpayers seven additional months to organise and complete the process.

The decision also sets out the application procedure, the territorial responsibilities of the Attica and Thessaloniki Centres for Tax Procedures and Service (KEFODE), and other procedural requirements.

New deadlines

People who transfer their tax residence to Greece by July 2 of a given year can apply for the alternative taxation regime under Article 5B of the Greek Income Tax Code (ITC):

• For the year of arrival, if they submit their application by October 31 of that year.
• For the following year, if they submit their application after October 31 of the year of arrival and by October 31 of the following year.

Those who transfer their tax residence after July 2 can apply under Article 5B only for the year following their arrival. They must submit their application by October 31 of that following year.

Applicants can then submit the necessary supporting documents to complete their file no later than November 30 of the tax year for which they requested inclusion in the regime.

How to submit an application

Applicants can submit their application and supporting documents in three ways.

Digitally: Through the myAADE digital portal at myaade.gov.gr, by selecting My Requests > New Request > Taxation > Alternative Income Taxation > Inclusion in alternative taxation of income for individuals receiving foreign pension income who transfer their tax residence to Greece – Article 5B ITC.

By post: Applicants can send a physical file by registered mail or courier to the competent KEFODE in Attica or Thessaloniki, based on their tax address. AADE publishes the contact details on its website under aade.gr > Contact > Contact Details of AADE Services.

In person: Applicants can visit the competent KEFODE in Attica or Thessaloniki after booking an appointment through the My Appointments service on the myAADE digital portal.

Applicants can also visit myPoint Attica, Tax Service Offices (YFE), or their local tax offices (DOY) and receive assistance from AADE staff when submitting their applications.

The competent KEFODE examines applications based on the taxpayer’s address. KEFODE Attica handles taxpayers based in the Attica region and on the islands of Kea, Kythnos, Andros and Milos. KEFODE Thessaloniki handles taxpayers across the rest of Greece.

Tax benefits and obligations

When an individual submits their annual income tax return, the tax administration issues a single tax assessment covering both income earned in Greece and income earned abroad.

Under Article 5B of the ITC, the tax on income earned abroad:

• applies a 7% flat tax rate, unless a tax exemption or different taxation applies under a double taxation agreement or another international treaty;
• must be paid in a single annual payment by the last working day of December; and
• once paid, fully settles the taxpayer’s tax liability on income earned abroad.

To qualify for the Article 5B regime, an individual must meet both of the following conditions:

• They must not have been a tax resident of Greece for five of the six years preceding the transfer of their tax residence.
• They must transfer their tax residence from a country with which Greece maintains an agreement on administrative cooperation in tax matters.

The new rules apply to new applications, applications currently pending examination by the Tax Administration, and tax assessment acts for the 2025 tax year.

For further information, taxpayers can contact AADE’s my1521 Taxpayer Service by calling 1521 on working days from 7:00am to 8:00pm, or use the my1521 digital platform 24 hours a day, seven days a week.

Applicants should select Income Tax Matters > Personal Income Taxation > Greek expatriates and residents abroad / Alternative income taxation > Inclusion in alternative taxation and transfer of tax residence to Greece due to foreign pension income (A.1217/2020).

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