Article 5B ITC - Alternative Taxation for Foreign Pension Income (Relocating Pensioners)
Individuals who receive a pension from abroad and move their tax residence to Greece, under the conditions of article 5B.
Tax at a rate of 7% each year on all income earned abroad, for 15 tax years. Apply to AADE by 31 October (for the year of arrival if you moved by 2 July, otherwise for the following year); documents by 30 November; the 7% tax is paid in one go by the last working day of December.
This information has not been checked by us yet — please confirm it at the official source.
Who can get it
Official evidence · Άρθρο 5Β ν.4172/2013 · Checked: 2026-09-26
Official evidence · Άρθρο 5Β παρ. 1 ν. 4172/2013 (ΚΦΕ), όπως ισχύει μετά το άρθρο 94 παρ. 2 ν. 5313/2026 (Α΄ 102/2026): «α) δεν ήταν φορολογικός κάτοικος Ελλάδας τα προηγούμενα πέντε (5) από τα έξι (6) έτη πριν από τη μεταφορά της φορολογικής κατοικίας του στην Ελλάδα, και β) μεταφέρει τη φορολογική του κατοικία από κράτος με το οποίο είναι σε ισχύ συμφωνία διοικητικής συνεργασίας στον τομέα της φορολογίας με την Ελλάδα» · Checked: 2026-10-12
Official evidence · Άρθρο 5Β παρ. 1 α΄ ν. 4172/2013 (άρθρο 94 παρ. 2 ν. 5313/2026): «δεν ήταν φορολογικός κάτοικος Ελλάδας τα προηγούμενα πέντε (5) από τα έξι (6) έτη πριν από τη μεταφορά της φορολογικής κατοικίας του στην Ελλάδα» · Checked: 2026-10-12
Based on official sources. For the latest criteria, contact the relevant authority.
How to apply
The steps to apply yourself. Free: you don’t need to pay anyone.
Required Documents
Usually the details gov.gr already holds about you are enough.
Step by step
- 1
Apply on myAADE
Τα Αιτήματά μου > Νέο Αίτημα > Φορολογία > Εναλλακτική Φορολόγηση Εισοδήματος, by 31 October (for the year of arrival if you moved by 2 July, otherwise for the following year). Alternatively by post or by appointment at KEFODE Attica or Thessaloniki.
- 2
Submit the documents
The documents are submitted by 30 November.
- 3
Pay the tax
The 7% tax is paid in one go each year by the last working day of December.
Authority: ΑΑΔΕ
Good to know
- Sign in to gov.gr with your TAXISnet codes. You sign in ONLY through the official government page. Never enter your codes anywhere else.
- Fill in and submit the application. Enter your details, upload anything requested and submit. Keep the protocol number.
- Track your application. Progress and the final decision appear in your account on the authority / gov.gr.
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What it is
Individuals who receive a pension from abroad and move their tax residence to Greece, under the conditions of article 5B.
Conditions: you were not a Greek tax resident in 5 of the previous 6 years, and you move your tax residence from a state with which Greece has an administrative cooperation agreement in tax matters.
Deadlines (AADE decision A.1192/2026): if you move your tax residence by 2 July, you may choose the regime for the year of arrival (apply by 31 October of that year) or for the following year (apply by 31 October of the following year); if you move after 2 July, only for the following year. Documents are submitted by 30 November. The 7% tax is paid in one go each year by the last working day of December.
Apply on myAADE: Τα Αιτήματά μου (My requests) > Νέο Αίτημα (New request) > Φορολογία (Taxation) > Εναλλακτική Φορολόγηση Εισοδήματος (Alternative income taxation), or by post or by appointment at KEFODE Attica or Thessaloniki.
Lifecycle*
ActivePermanent/ongoing benefit
No fixed end date is currently recorded.
*Cycles, deadlines, and availability may change regularly. Always confirm with the official source before applying.
Benefit details
- Provider
- ΑΑΔΕ
- Category
- Taxes & Debts
- Status
- Under review
- Type of benefit
- Tax relief
Details last verified: 12/10/2026