Greece is attracting more and more people who change their tax residence to the country, pushed by regimes that promise lower taxes, with emphasis on a fixed rate of 7% for foreign pensioners and long-term incentives for investors and workers.
The trend arises in a European context in which digital payments are gaining weight and the use of physical money and “traditional” services is losing ground, leading several countries to reposition policies and services to attract taxpayers and investment.
According to the Greek newspaper Kathimerini, cited by the Spanish newspaper AS, the Greek tax authority (AADE) has already registered more than 8,000 applications for these regimes, with 750 requests in the first half of 2025, numbers seen as a sign that the “formula” is working.
7% for foreign pensioners: how the scheme works
The most talked about incentive is that aimed at pensioners with income earned abroad: anyone who transfers their tax residence to Greece may be covered by a 7% tax applied to the total income earned outside the country, including pensions.
According to information released by AADE, membership implies meeting previous residence criteria (not having been a tax resident in Greece in five of the previous six years) and coming from a country with an administrative cooperation agreement in tax matters.
The regime is valid for up to 15 years and does not eliminate the need to take into account international rules, such as conventions to avoid double taxation, duly applied on a case-by-case basis.
Investors: 100,000 euros per year and benefits for the family
To attract great fortunes, there is also an alternative regime for those who change their tax residence and make a minimum investment: AADE describes taxation “not by income”, but by a fixed annual amount of 100,000 euros on income obtained abroad, for 15 years.
The central condition is not having been a tax resident in Greece in seven of the previous eight years and demonstrating a minimum investment of 500,000 euros, with its own rules and deadlines to prove completion.
There is also a family “extra”: the scheme can be extended to family members, with an additional fee of 20,000 euros for each family member, depending on the conditions provided.
Workers and new residents: half tax for seven years (and online orders)
In addition to pensioners and investors, Greece has created a framework for those who move to work or open an activity: the regime provides, for seven years, a tax exemption on 50% of income from work and/or business activity obtained in Greece, as long as the requirements are met.
According to , and in addition to the benefits, Athens has tried to reduce bureaucracy. Since October 3, 2025, AADE has started to allow online submission of applications for special regimes through the digital portal, with the aim of making the process simpler and faster.
In the background is also the attempt to reverse losses from the years of the crisis: Greece registered a strong wave of emigration in the last decade, and political leaders have spoken of the need to recover talent and active population, in a challenge that goes beyond taxes
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