The Greek rules that apply when you buy, own, rent out or sell property: transfer tax, annual property tax (ENFIA), notary and lawyer fees, the tax number (AFM), powers of attorney, tax residence, short-term rental rules and capital gains. We explain what the law or the tax authority says, when a change takes effect and who it applies to, and we separate what has been announced from what has been legislated. These articles are general information, not advice; confirm how a rule applies to you with a Greek lawyer or accountant.
Inheritance tax in Greece applies to all Greek property, wherever the owner or heirs live. The three heir categories, rates from 0% to 40%, the €400,000 and €800,000 thresholds, deadlines for heirs abroad and a worked example.
Greece’s 15% tax on individuals’ property gains is suspended to 31 December 2026; a bill tabled in Parliament on 3 November 2026 would extend this to 2027. How the gain would be calculated and what it means for resale plans.
Airbnb in Greece needs an AADE registry number, safety standards and a climate fee. New lets are frozen in central Athens to 31 December 2026, and fines start at €5,000.
Article 5B lets foreign pensioners who move their tax residence to Greece pay a flat 7% on foreign income for up to 15 years. Who qualifies, the new deadlines and what it does not cover.
ENFIA is Greece’s annual property tax, owed by anyone who owns Greek property on 1 January. Who pays, how the bill is built, the 2026 timetable, the insurance reduction and late payment.
AADE decision A.1204/2026 sets a new procedure for binding advance tax rulings on planned transactions, with fees of €10,000 to €50,000 and a 150-day standard review.
Greece’s tenant rent refund pays out in late November 2026 and relies on lease declarations filed with AADE. The window to correct tax return errors closed on 30 September.
AADE decision A.1192/2026 sets a 31 October application deadline for Greece’s 7% foreign pensioner regime and requires the tax to be paid in one sum by the last working day of December.
Greece’s new inheritance law applies to deaths from 16 September 2026. It caps heirs’ liability for debts and turns the forced share in a home into a cash claim.
Greece’s 15% transfer tax on homes bought by tax residents of non-EU/EEA countries is in a bill tabled in Parliament on 3 November 2026, not yet law. It would apply to final contracts signed from 1 July 2027.
The week's Greek property news, rule changes and one number that matters. Every Friday, free.
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