Quick answer
Beyond income tax, Greece's main specific taxes in 2026 are VAT at 24%, the annual ENFIA property tax, a 3.09% property transfer tax, inheritance and gift tax from 1% to 40%, and flat withholding on investment income: 5% on dividends and 15% on interest. The 15% tax on property gains remains suspended.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You have sorted your income tax in Greece. Now come the other bills: buying a flat, renting it out, receiving dividends or inheriting from family. This guide covers each specific tax you are likely to meet in 2026, what it really costs, and the legal ways to pay less.
Greece specific taxes in 2026: the key figures
| Tax | Rate or rule for 2026 |
|---|---|
| VAT | 24% standard; 13% and 6% reduced rates |
| Property transfer tax | 3.09% of the taxable value (3% plus a municipal surcharge) |
| ENFIA (annual property tax) | Main tax by size and zone, plus a supplementary tax on high property values |
| Tax on property capital gains | 15%, suspended until 31 December 2026 |
| Inheritance and gift tax | 1%–10% for close family after a EUR 150,000 tax-free band; up to 40% for others |
| Dividends / interest / royalties | 5% / 15% / 20% withholding |
| Rental income | 15% up to EUR 12,000, then 25%, 35% and 45% |
| Short-term rental resilience fee | Fixed amount per night, higher from April to October |
Is this guide for you?
Read on if you…
- are buying, owning or selling property in Greece;
- receive dividends, interest or rental income as a Greek resident or non-resident;
- expect to give or receive gifts or an inheritance involving Greek assets.
Probably not your case if you…
- only need your income tax rates – see the Greece tax landscape overview;
- want rules on selling shares or crypto – read capital gains tax in Greece.
How much VAT do you pay in Greece?
VAT – FPA in Greek – is 24% on most goods and services. Reduced rates apply to some basics:
- 13%: many foods, energy, hotel stays and restaurant food;
- 6%: medicines, books and theatre tickets.
Some Aegean islands, such as Lesvos, Chios, Samos, Kos and Leros, have rates cut by 30%.
If you freelance, you charge VAT once your turnover passes the small-business threshold. Our guide to legal forms of business in Greece covers VAT registration.
What taxes apply when you buy, own or sell property?
Buying
On resale property you pay transfer tax of 3.09% on the higher of the price and the objective value – a state-set minimum value per zone. New buildings carry 24% VAT instead, but this VAT has been suspended in recent years.
Notary, lawyer and land registry fees come on top, often 1% to 2% in total.
Owning
ENFIA is the annual property tax. Every owner of Greek property on 1 January pays it, resident or not. It has two parts:
- a main tax, based on size, zone value, age and use;
- a supplementary tax for individuals whose total property value passes a threshold.
Good news: ENFIA is cut for homes insured against natural disasters.
Renting out
Rent is taxed on its own scale, separate from salary. Long-term rent pays 15% up to EUR 12,000 a year. Short-term rentals also pay a per-night resilience fee, which replaced the old stay tax in 2025.
Selling
The 15% tax on property capital gains is suspended until the end of 2026. If you plan to sell, timing matters. Watch whether the suspension is extended again.
How are dividends, interest and royalties taxed?
Greece taxes investment income at flat withholding rates, separate from your salary:
| Income | Rate in 2026 | Comment |
|---|---|---|
| Dividends | 5% | Final tax for Greek residents |
| Interest | 15% | Withheld by Greek banks; declared if foreign |
| Royalties | 20% | Reduced by treaty for non-residents |
For a Greek company owner, 22% corporate tax plus 5% on dividends gives about 25.9%. That often beats salary taxed up to 44%. New residents under Article 5A pay a EUR 100,000 lump sum covering all foreign income instead. See tax incentives for expats and digital nomads in Greece.
How do inheritance and gift tax work in Greece?
Rates depend on how close you are to the giver or the deceased.
| Category | Who | Tax-free band (inheritance) | Rates above it |
|---|---|---|---|
| A | Spouse, children, grandchildren, parents | EUR 150,000 | 1% to 10% |
| B | Siblings, nephews, nieces, more distant relatives | EUR 30,000 | 5% to 20% |
| C | Anyone else | EUR 6,000 | 20% to 40% |
Gifts from parents to children (goniki parochi) have a much larger tax-free band. Spouses can be fully exempt on inheritance after several years of marriage.
Residents vs non-residents. Greek property is always in scope. Movable assets abroad are taxed if the deceased or giver was Greek resident. Art. 5A non-doms pay no Greek inheritance or gift tax on foreign assets.
Other taxes you may meet
- Stamp duty of up to 3.6% on some contracts and loans not subject to VAT.
- Insurance premium tax on non-life policies.
- Annual road tax on cars, based on CO2 emissions and registration date.
- Excise duties on fuel, tobacco and alcohol.
Greece has no general wealth tax and no exit tax on individuals. If you are leaving, read how to cease Greek tax residency.
Example – Claire, French remote worker in Athens
Claire buys a resale flat in Koukaki for EUR 300,000 in 2026. Transfer tax is 3.09%, so EUR 9,270, plus about EUR 4,500 of notary and registry fees. She lets it long-term for EUR 12,000 a year: 15% gives EUR 1,800 of tax. She also pays ENFIA each year. If she sold in 2026 at a profit, the property gains tax would still be suspended.
Claire's flat triggered four different taxes. Yours probably does too.
Find out which Greek taxes apply to your assets and where you can legally save.
Find my savings →Common mistakes (and what they cost)
- Budgeting only on the purchase price → transfer tax is based on the objective value if higher, so your bill can be larger.
- Forgetting ENFIA as a non-resident → unpaid instalments add interest and block your tax clearance when you sell.
- Running short-term rentals without the resilience fee → AADE cross-checks platform data, and missing fees lead to fines.
- Assuming the property gains suspension lasts forever → selling after it ends could cost 15% of your gain.
- Gifting outside the parental gift rules → the wrong form of transfer can move you into higher rates.
Frequently asked questions
What is the VAT rate in Greece in 2026?
The standard VAT rate is 24%. Reduced rates of 13% and 6% apply to items such as food, energy, hotels, medicines and books. Some Aegean islands have rates cut by 30%. Freelancers and companies charge VAT once turnover passes the small-business threshold, and file VAT returns through myAADE.
How much is property transfer tax in Greece?
Resale property carries transfer tax of 3.09%: 3% plus a municipal surcharge. It is calculated on the higher of the agreed price and the state-set objective value. New buildings are normally subject to 24% VAT instead, though this VAT has been suspended in recent years. Notary and registry fees add roughly 1% to 2%.
Do I pay tax when I sell property in Greece?
Not in 2026, as things stand. Greece's 15% tax on property capital gains has been suspended repeatedly and runs to 31 December 2026. If you sell through a business or as a property developer, different rules apply. Check whether the suspension is extended before you set a sale date for 2027.
Does Greece have an inheritance tax?
Yes. Close family pays 1% to 10% after a EUR 150,000 tax-free band. Siblings and other relatives pay 5% to 20% after EUR 30,000, and unrelated heirs pay 20% to 40% after EUR 6,000. Greek property is always in scope, and foreign movable assets are taxed if the deceased was Greek resident.
Is there a wealth tax in Greece?
No general wealth tax. ENFIA, the annual property tax, works like a wealth tax on Greek real estate only. It applies to residents and non-residents who own Greek property on 1 January. Owners with high total property values also pay a supplementary part. Shares, bank accounts and crypto are not taxed on their value.
How are dividends taxed in Greece?
Dividends paid to Greek resident individuals carry 5% withholding tax, which is final. Foreign dividends are also taxed at 5%, with credit for foreign tax up to that amount. Non-residents receiving Greek dividends pay 5%, often reduced by treaty or EU rules. Art. 5A lump-sum taxpayers pay nothing extra on foreign dividends.
Related guides
- Capital gains tax in Greece
- Personal tax deductions and benefits in Greece
- Tax incentives for expats and digital nomads in Greece
- Greece tax landscape overview
- Specific taxes in Portugal
- Overview of specific taxes in Spain
- All country tax guides
Sources
- AADE – Independent Authority for Public Revenue
- Hellenic Ministry of National Economy and Finance
- National Printing Office – Government Gazette
- European Commission – VAT rates in the EU
- PwC Worldwide Tax Summaries – Greece, other taxes
This guide is general information, not personalised tax advice. See how we research and review.
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