Ownership guide for Greece: how foreigners buy

What you need to know

1. What number do I need before buying in Greece?

   A buyer must obtain an AFM (Greek tax identification number) before completing a property purchase.

   Where this comes from

   • Independent Authority for Public Revenue — before buying property, read 8 September 2026

2. How is a home sale recorded in Greece's land office?

   For a sale between individuals of a property already on the Cadastre, the notary files the deed through the digital property transfer file at akinita.gov.gr, and the Cadastre's legal check is completed in one working day (Hellenic Cadastre press releases of 26 March 2024 and 1 July 2024).

   Where this comes from

   • Hellenic Cadastre, press release of 26 March 2024, "Start of operation of the Thessaloniki Cadastre Office", read 8 November 2026

3. How is a home's value for purchase tax worked out?

   The state's zone prices (τιμές ζώνης), the starting values a square metre from which the taxable value of a home is worked out for transfer tax, ENFIA and the other property taxes, were last reset by decision 57732 ΕΞ 2021 of the Ministry of Finance (Gazette B 2375/2021), in force from 1 January 2022, for 12,844 zones across Greece. In Attica's 1,350 zones they run from 450 euros a square metre in Ano Liosia to 10,800 in Vouliagmeni (zone A). The taxable value is the zone price adjusted for floor, age, size, frontage and condition, so it is a tax value, not what a home sells for.

   Where this comes from

   • Ministry of Finance, decision 57732 ΕΞ 2021/18.05.2021 of the Minister and Deputy Minister of Finance, "Readjustment of the starting prices of the areas in the objective system for the taxable value of property" (Government Gazette B 2375/7.6.2021; Diavgeia ΑΔΑ 65Ζ0Η-Μ5Γ), Annex A, the table of zone prices, read 8 November 2026

4. Is a higher purchase tax planned for some foreign buyers?

   Article 16 of the bill tabled on 3 November 2026 adds a paragraph 1A to article 27 of the Property Tax Code (Law 5219/2025): the 15% transfer tax on buying a home applies to an individual who, at the moment the tax falls due, is a tax resident of a country outside the European Union and the European Economic Area, whatever passport they hold; so an EU citizen living in, say, Dubai is covered, and a non-EU citizen who is a tax resident of Greece or another EU or EEA state is not. It does not apply to companies, to offices, shops or plots, or to a buyer entitled to the first-home exemption of article 42; article 52(8) applies it to final contracts signed from 1 July 2027. The bill was not law on 8 November 2026.

   Where this comes from

   • Hellenic Parliament, bill of the Ministry of National Economy and Finance "Strengthening disposable income, saving and investment; tax, pay and pension provisions and other social-policy provisions", tabled 3 November 2026 (articles 13, 16, 17 and 52), read 8 November 2026

5. Will the pause on value added tax (VAT) for new homes continue?

   Article 17 of the bill tabled on 3 November 2026 would extend the suspension of 24% VAT on new buildings for another year, to 31 December 2027: a builder applies for the suspension, and the sale then pays transfer tax instead of VAT; suspensions already granted to 31 December 2026 would run to 31 December 2027. Until the bill is passed and published in the Gazette the suspension ends on 31 December 2026 (Hellenic Parliament bill, article 17 amending article 70 of the VAT Code).

   Where this comes from

   • Hellenic Parliament, bill of the Ministry of National Economy and Finance "Strengthening disposable income, saving and investment; tax, pay and pension provisions and other social-policy provisions", tabled 3 November 2026 (articles 13, 16, 17 and 52), read 8 November 2026

6. When are Greek land registry offices open?

   Cadastre offices and branches are open to the public from 08:30 to 13:30 for filing deeds and applications for certificates, copies and diagrams, and from 08:30 to 14:00 for collecting them and for searching the books (Hellenic Cadastre, opening hours page, read 8 November 2026).

   Where this comes from

   • Hellenic Cadastre, "Opening hours of the Hellenic Cadastre's services" page, read 8 November 2026