If you own property in Greece, Greek inheritance and gift tax applies to it when it passes to someone else, wherever you or your heirs live. The bill depends on how closely the heir is related to you. This guide sets out the categories, rates, thresholds and deadlines, using the tax authority’s own guidance for people living abroad.
Last checked: October 2026
At a glance
- All property located in Greece is subject to Greek inheritance tax, whether the owner is Greek or foreign and wherever they live, according to AADE, the tax authority.
- Heirs fall into three categories (A, B and C), each with its own scale. Close family pay far less.
- Spouses, civil partners and minor children get a tax-free amount of €400,000 each.
- Parental gifts and gifts to Category A relatives made from 1 October 2021 are tax-free up to €800,000, then taxed at 10%.
- Heirs who live abroad, or whose relative died abroad, have one year to file.
- The tax can be paid in 12 instalments, or in one sum with a 5% discount.
Who pays Greek inheritance tax
The tax is paid by the heir or legatee, not by the estate. It covers all property located in Greece, owned by Greeks or foreigners. It also covers movable assets abroad of a Greek national, or of a foreign national who lived in Greece.
For a foreign owner of a Greek flat or villa, this means the Greek property is taxed in Greece even if the owner never lived there. Greece has treaties to avoid double taxation of inheritances with the United States, Spain, Germany and Italy, according to AADE. Tax paid abroad on foreign movable property can be deducted under certain conditions.
The tax is charged on the net value of each heir’s share, after the deceased’s debts are deducted in proportion, unless the deceased specified otherwise.
Our article on the Greek inheritance law reform covers the civil-law side: who inherits, forced shares and liability for debts.
The three categories of heir
- Category A: spouse or civil partner, children, grandchildren and parents of the deceased.
- Category B: more distant relatives, including great-grandchildren, grandparents, siblings, nephews and nieces, stepparents, stepchildren, children-in-law and parents-in-law.
- Category C: any other relative by blood or marriage, and anyone unrelated.
The rates
Each category has its own progressive scale, set in article 29 of the Inheritance, Gift and Parental Gift Tax Code (Law 2961/2001). The scales below apply to the taxable value of each share.
Category A
| Slice of the share (€) | Rate | Tax on slice (€) |
|---|---|---|
| First 150,000 | 0% | 0 |
| Next 150,000 (to 300,000) | 1% | 1,500 |
| Next 300,000 (to 600,000) | 5% | 15,000 |
| Above 600,000 | 10% | – |
Category B
| Slice of the share (€) | Rate | Tax on slice (€) |
|---|---|---|
| First 30,000 | 0% | 0 |
| Next 70,000 (to 100,000) | 5% | 3,500 |
| Next 200,000 (to 300,000) | 10% | 20,000 |
| Above 300,000 | 20% | – |
Category C
| Slice of the share (€) | Rate | Tax on slice (€) |
|---|---|---|
| First 6,000 | 0% | 0 |
| Next 66,000 (to 72,000) | 20% | 13,200 |
| Next 195,000 (to 267,000) | 30% | 58,500 |
| Above 267,000 | 40% | – |
An heir with a disability of 67% or more pays 10% less tax.
Tax-free amounts and exemptions
- Spouse, civil partner and minor children: a tax-free amount of €400,000 per person, which widens the Category A brackets accordingly.
- Main home: a primary residence inherited by a spouse, civil partner or child can be exempt under specific conditions. The exemption is open only to Greek nationals and citizens of EU or EEA countries, who no longer need to live in Greece permanently. Heirs from outside the EU and EEA cannot use it.
- Joint bank accounts: deposits held jointly by two or more people pass to the surviving holders tax-free, except for accounts in countries that do not cooperate on tax matters.
- Greeks abroad: movable assets abroad of a Greek national who lived there for at least 10 consecutive years are exempt.
Gifts and parental gifts
Giving Greek property during your lifetime is taxed under the same Code. The recipient pays. Any asset located in Greece is covered, with or without a notarial deed, according to AADE’s guidance on gifts.
For parental gifts and gifts to Category A relatives made from 1 October 2021, the first €800,000 is taxed at 0%. Any value above that is taxed at a single rate of 10%. AADE set this out in circular Ε.2077/2022. The €800,000 is granted once, and gifts from 1 October 2021 onwards are added together against it.
Cash gifts not made through a bank are taxed at a flat 10% for Category A, with no threshold. Cash gifts are taxed at 20% for Category B and 40% for Category C. Other property given to Category B or C follows the graduated scales.
A first home given by a parent to a child can be exempt under specific conditions, again only for Greek and EU or EEA nationals.
Filing and paying
- Get a Greek tax number. Heirs and recipients need one to file. Our guide to getting an AFM from abroad explains how.
- Check the deadline. An inheritance return is due within 9 months if the owner died in Greece. It is due within one year if the owner died abroad, or if the heirs lived abroad at the time of death. The period runs from the death, or from publication of the will for heirs under a will.
- File with the right office. If the deceased lived abroad, the competent office is the tax office for non-residents (ΔΟΥ Κατοίκων Εξωτερικού). Returns are filed online through AADE’s myPROPERTY application, or on paper by post, courier or in person.
- For gifts, file before signing. Both giver and recipient file a gift return before the notarial deed is drawn up.
- Pay. The tax is paid in 12 equal instalments every two months, each of at least €500 except the last. Paying the full amount by the first instalment’s deadline earns a 5% discount, where the total is above €500.
Many heirs abroad sign through a representative. See our guide to a power of attorney for Greek property.
Worked example: a €400,000 share
The table applies the scales above to an inherited share with a taxable value of €400,000. It ignores the disability reduction and the main home exemption.
| Heir | Category | How it is worked out | Tax (€) |
|---|---|---|---|
| Spouse or minor child | A, with €400,000 tax-free | Whole share within the tax-free amount | 0 |
| Adult child or parent | A | 0 + 1,500 + 5% of 100,000 | 6,500 |
| Brother or sister | B | 0 + 3,500 + 20,000 + 20% of 100,000 | 43,500 |
| Friend, or partner without marriage or civil partnership | C | 0 + 13,200 + 58,500 + 40% of 133,000 | 124,900 |
| Adult child, as a lifetime gift | A (gift) | Within the €800,000 threshold | 0 |
The same share can cost nothing or almost a third of its value, depending on who receives it.
Common mistakes
- Assuming non-residents are outside Greek tax. Greek property is taxed in Greece whoever owns it and wherever they live.
- Counting on the main home exemption as a non-EU heir. It applies only to Greek and EU or EEA nationals.
- Missing the deadline. Heirs abroad have one year, not indefinitely.
- Forgetting that the €800,000 gift threshold is used once. Earlier gifts since 1 October 2021 count against it.
- Leaving property to an unrelated partner without checking Category C rates, which rise to 40%.
Frequently asked questions
Do I pay Greek inheritance tax if neither I nor the deceased lived in Greece?
Yes, on property located in Greece. The tax applies to Greek property regardless of the owner’s nationality or residence.
How long do heirs living abroad have to file?
One year from the death, or from publication of the will. The same applies if the owner died abroad.
Can I give my Greek flat to my child tax-free?
Up to €800,000 of value, yes, for gifts from 1 October 2021. Above that, the excess is taxed at 10%.
Does a spouse pay inheritance tax?
A spouse is in Category A and has a €400,000 tax-free amount, so a share up to that value pays no tax.
Can the tax be paid in instalments?
Yes. It is normally paid in 12 instalments every two months, with a 5% discount for paying in full by the first deadline.
Does my country’s tax treaty help?
Greece has inheritance tax treaties with the United States, Spain, Germany and Italy. Owners from other countries should check how their home country taxes the same estate.
For the yearly costs of holding Greek property, see our guide to ENFIA for non-resident owners, and for selling, our note on capital gains tax.
Buyers and owners should confirm how these rules apply to them with a Greek lawyer or accountant.
Sources
- AADE: Inheritance tax for residents abroad
- AADE: Gift and parental gift tax for residents abroad
- AADE circular Ε.2077/2022 on the €800,000 tax-free amount
- Inheritance, Gift and Parental Gift Tax Code (Law 2961/2001), article 29
