Greece Inheritance Tax for Foreigners

Using the calculator

1. Choose how you were related to the deceased.
2. Enter the value of your share of what is in Greece — a property at its objective (tax) value, money in Greek banks, other assets in Greece.
3. Tick whether you will pay at once; otherwise the tax is paid in 12 instalments.

The result shows the tax-free part, the tax on each band and the total.

What Greece taxes

Greek inheritance tax is paid by each heir on their own share. Property in Greece is always taxed, whoever the deceased and the heir are. Property abroad is taxed only when the deceased was a Greek national or lived in Greece — so a foreigner who lived abroad leaves only the Greek home, bank accounts and other Greek assets to Greek tax.

Rates by relationship

Category A — spouse, civil partner of at least 2 years, children, grandchildren and parents — inherits the first €150,000 tax-free, then pays 1% up to €300,000, 5% up to €600,000 and 10% above. A spouse married at least 5 years and children under 18 receive €400,000 tax-free each. Category B — siblings, nephews and nieces, grandparents, in-laws and step-relations — has €30,000 tax-free and rates of 5%, 10% and 20%. Category C — everyone else, including an unmarried partner — has €6,000 tax-free and rates of 20%, 30% and 40%.

Deadlines and paying

The declaration is due within 9 months of the death, or 1 year when the death happened abroad or the heir lived abroad. The tax can be paid in 12 instalments every two months, or at once with a 5% discount. To sell or register the property you also need a Greek tax number (AFM) and a notarial deed of acceptance. A lawyer in Greece prepares the declaration and the deed and checks the exemptions that apply to you.