Greece Property Tax for Non-Residents

Using the calculator

1. Choose what you want to work out: buying, owning or selling.
2. Enter the figures the form asks for: the price (and the objective value, if you know it); or the area and the zone value; or the sale and purchase prices.
3. Each tax and cost appears on its own line with how it is worked out, and the total below.

Buying

Greece charges a transfer tax of 3% plus a municipal surcharge of 3% of the tax — 3.09% in total — on the higher of the price and the property's objective (tax) value. New buildings normally pay 24% VAT instead, but that VAT is suspended until the end of 2026, so they pay the transfer tax too. Add the notary, the land registry and your lawyer, each around 0.5–1%. You need a Greek tax number (AFM). A bill in consultation in October 2026 proposes a 15% transfer tax from July 2027 for some buyers from outside the EU and EEA; it is not law yet.

Owning

The yearly ENFIA tax is worked out per square metre, by the zone value of the area (from €2 to €16.20 per m²), adjusted for the building and reduced by up to 30% for owners of modest property. Rent is taxed at 15% up to €12,000 a year, 25% up to €24,000, 35% up to €36,000 and 45% above — the same for non-residents.

Selling

The 15% tax on gains from selling property is suspended until 31 December 2026, and a bill proposes to extend it through 2027. A lawyer checks the title, the permits and the tax position before you buy or sell.