Property transfer tax in Greece (2026): what the buyer pays
One flat rate, two details that change the bill: which value is taxed, and how far the first-home exemption reaches.
Checked by Radif Partners · Editorial policy
For a flat bought at €250,000 with an objective value of €190,000, the buyer pays €7,725 in Greek property transfer tax: 3 % of €250,000, which is €7,500, plus 3 % of that sum for the municipality, €225. The Property Tax Code (Law 5219/2025) taxes the higher of the contract price and the objective value, the official zone-based valuation (article 25), at the rate set in article 27. A first home is exempt up to €200,000 for a single buyer and €250,000 for a couple, plus €25,000 for each of the first two children and €30,000 for each further child, if the family does not already own a suitable home; the exemption covers the value up to that limit. It is open to Greek and EU citizens living in Greece, not to most other foreign buyers. The tax is paid once, by the buyer, before signing. The calculator works it out for a home or a plot.
Property transfer tax
€5,562
Effective rate 3.09 % on €180,000
| Taxable value (the higher one) | €180,000 |
| Amount taxed | €180,000 |
| Tax at 3 % | €5,400 |
| Municipal 3 % of the tax | €162 |
| Total paid by the buyer | €5,562 |
Purchase from a private seller. New builds subject to VAT, gifts and inheritance follow other rules.
Rates from the Greek Income Tax Code and Property Tax Code as in force in 2026 · calculated in your browser, nothing is sent.
The rules in five lines
| Item | Rule |
|---|---|
| Value | Contract price or objective (zone-based) value, whichever is higher |
| Rate | 3 % of that value |
| Municipal surcharge | 3 % of the tax, so 3.09 % in all |
| Who pays | The buyer, in one go, when the joint declaration is filed before the contract |
| First home | Exempt up to €200,000 (single) or €250,000 (married), plus children |
The objective value is computed from the zone price and the property’s coefficients, and is certified on a value sheet by an engineer or the notary. Declaring a price below it saves nothing, because the higher of the two is taxed anyway.
Transfer tax on a given value
Transfer tax
€3,708
| Tax at 3 % | €3,600 |
| Municipal share | €108 |
| Effective rate | 3.09 % |
First-home exemption limits
How much you can buy free of transfer tax
Home exemption limit
€300,000
| Limit for a plot | €120,000 |
| Tax if you pay €50,000 more | €1,545 |
Housing needs count as already met if the family owns 70 m², plus 25 m² for each of the first two children and 30 m² for each further child. A parking space and a storage room of up to 20 m² each, bought in the same contract and building, fall within the exemption amount. Buying from a parent, a child or a spouse never qualifies. A married couple with two children can buy a first home worth up to €300,000 without transfer tax.
What this calculator leaves out
Gifts from parents, donations and inheritances, which have their own scales, the transfer of bare ownership or usufruct with age coefficients, and the costs of the notary, land registry and lawyer.