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U.S.–Greece Social Security Totalization Agreement

In force since 1994. Greece also offers a 7% flat tax regime on foreign pensions for qualifying retirees. Use the calculator to see where you owe social security tax and whether you can combine credits.

How coverage is decided

Sent by U.S. employer ≤ 5 yrs
Stay under U.S. Social Security; exempt from Greece. Get a Certificate of Coverage.
Assignment > 5 yrs
Coverage shifts to Greece's system.
Hired locally
Covered by Greece.
Self-employed
Generally covered by your country of residence (Greece).

Combining credits for a U.S. benefit

U.S. retirement benefits normally need 40 quarters (10 years) of credits. If you split a career between the U.S. and Greece, you might fall short in each country alone. As long as you have at least 6 quarters of U.S. credits, the agreement lets you add your Greece credits to reach eligibility — the U.S. then pays a benefit pro-rated to your U.S. credits only.

Certificate of Coverage

A Certificate of Coverage is the document that proves you're exempt from one country's social security. For U.S. coverage, the employer requests it from the SSA Office of Earnings & International Operations. Greece's authority issues the equivalent when Greece covers you.

Frequently asked questions

Do I pay U.S. or Greece social security if my employer sends me there?

Under the U.S.–Greece agreement, a worker sent by a U.S. employer for 5 years or less normally stays under U.S. Social Security only and is exempt from Greece's system. Your employer obtains a U.S. Certificate of Coverage as proof. Beyond 5 years, coverage shifts to Greece.

Can I combine my U.S. and Greece work credits?

Yes. If you have at least 6 quarters (about 1.5 years) of U.S. credits, the agreement lets you combine ("totalize") your U.S. and Greece credits to reach the 40-quarter (10-year) threshold for a pro-rated U.S. retirement benefit.

When did the U.S.–Greece totalization agreement take effect?

The agreement has been in force since 1994.

Will Greece tax my U.S. Social Security or pension?

Pension taxation depends on Greece's domestic law and the separate U.S.–Greece income tax treaty (if any), not the totalization agreement. The totalization agreement only governs which country's social security system covers you and how credits combine. Confirm pension taxation with a cross-border tax advisor.

Estimates only — not tax or legal advice. Verify with the SSA agreement page and IRS.