Tax guide for Greece: tax on rent and sale

What you need to know

1. What tax do I pay on rent from a home in Greece?

   Tax on rent from a home in Greece, for an owner who lives abroad: Rent is taxed at 15% up to €12,000, 25% to €24,000, 35% to €36,000 and 45% above (from tax year 2026), also for non-residents.

   Where this comes from

   • Ministry of National Economy and Finance, Φορολογικός οδηγός: Φορολογία Εισοδήματος, read 8 October 2026

2. Do I pay tax on the gain when I sell?

   A bill tabled in the Greek Parliament on 3 November 2026 (article 13) would extend the suspension of the tax on gains from selling property (article 41 of the Income Tax Code) from 31 December 2026 to 31 December 2027. Until it is passed and published in the Gazette the suspension ends on 31 December 2026; after that a seller pays 15% on the gain, worked out as sale price less purchase price reduced by a coefficient for the years held, with a nil gain for a home acquired up to 31 December 1994 (Hellenic Parliament bill and impact analysis; AADE article 41 guidance).

   Where this comes from

   • Αναστολή επιβολής φόρου υπεραξίας από μεταβίβαση ακινήτων (Hellenic Government housing policy portal (stegasi.gov.gr)), read 4 November 2026
   • Φόρος υπεραξίας ακινήτων (Άρθρο 41 ΚΦΕ) - service page (Independent Authority for Public Revenue (AADE)), read 4 November 2026
   • Οδηγίες συμπλήρωσης: Φόρος υπεραξίας ακινήτων (Άρθρο 41 ΚΦΕ) (Independent Authority for Public Revenue (AADE)), read 4 November 2026
   • Hellenic Parliament: list of tabled bills (Κατατεθέντα Σχέδια/Προτάσεις Νόμων) (Hellenic Parliament), read 4 November 2026
   • Bill 'Ενίσχυση του διαθέσιμου εισοδήματος, της αποταμίευσης και των επενδύσεων, φορολογικές, μισθολογικές, συνταξιοδοτικές διατάξεις και λοιπές διατάξεις κοινωνικής πολιτικής', article 13 (Hellenic Parliament (bill as tabled by the Ministry of National Economy and Finance)), read 4 November 2026
   • Regulatory impact analysis of the bill, article 13 (Ministry of National Economy and Finance (tabled in the Hellenic Parliament)), read 4 November 2026

3. How do I pay Greece's yearly property tax?

   ENFIA, the yearly property tax, is paid in up to ten equal monthly instalments of at least 10 euros each, the last by the last working day of February of the following year; the E9 property statement is filed by 31 March of the year after a purchase, or is created automatically when the transfer tax return was filed on myPROPERTY (AADE, E9-ENFIA page for non-residents, read 8 November 2026 from the Internet Archive's copy of 24 October 2026).

   Where this comes from

   • AADE (Independent Authority for Public Revenue), "Unified Tax on the Ownership of Real Estate (E9-ENFIA)" page for Greeks abroad and non-residents, read 8 November 2026

4. What tax paper do I need before I sell?

   An owner who wants to sell a property in Greece, resident abroad or not, must give the notary an ENFIA certificate showing the yearly property tax is settled; it is issued online on myAADE (Applications > Tax Services > Properties > E9 Statement/ENFIA), or by the tax office for a deceased owner (AADE, E9-ENFIA page for non-residents, read 8 November 2026 from the Internet Archive's copy of 24 October 2026; article 54A of Law 4987/2022).

   Where this comes from

   • AADE (Independent Authority for Public Revenue), "Unified Tax on the Ownership of Real Estate (E9-ENFIA)" page for Greeks abroad and non-residents, read 8 November 2026

5. How much tax do heirs pay on a home in Greece?

   Inheriting a home in Greece: Greece taxes any property in Greece on death, whoever owns it; the heir pays. Husband, wife, children, grandchildren and parents: nothing on the first €150,000, then 1% to €300,000, 5% to €600,000 and 10% above. Brothers, sisters and other close relatives: nothing on the first €30,000, then 5%, 10% and 20%. Anyone else: nothing on the first €6,000, then 20%, 30% and 40%. A husband or wife and children under 18 can each have up to €400,000 tax-free.

   Where this comes from

   • Greek Ministry of Economy and Finance: Tax guide, Capital taxation (inheritance tax scales; ENFIA; transfer tax), read 12 October 2026

6. How am I taxed if I move to Greece to live?

   Tax for someone who moves to Greece to live: you count as resident if your main home or life is there, or after more than 183 days in 12 months. A resident is taxed on income from everywhere: work at 9% to 44% (less with children), rent at 15% to 45%; the tax on property gains is suspended to the end of 2026. Three schemes for newcomers: a flat €100,000 a year on all foreign income if you invest €500,000 and lived abroad 7 of the last 8 years; 7% on all foreign income for pensioners who lived abroad 5 of the last 6 years; or half your Greek work income tax-free for 7 years. The first two cover foreign rent and gains, for 15 years. There is no wealth tax and no exit tax.

   Where this comes from

   • Ministry of Economy and Finance: Codification of the Income Tax Code (Law 4172/2013) to Law 5264/2025, arts. 4, 5, 8, 11 (ΑΔΑ Ε7ΔΠΗ-Φ32), read 17 October 2026