Greece combines relatively low ownership taxes with a residency programme that recently became more expensive in the most popular areas. General information only.
This is general information, not tax, legal or financial advice. Rates and rules are summarised as of early 2026, vary by region and property value, and change frequently. Onora does not verify figures or give advice — always confirm with a qualified local adviser before acting. See our disclaimer.
At a glance
| Tax | Indicative basis (early 2026) |
|---|---|
| Transfer tax (resale) | ~3.09% of value |
| VAT (new-build) | 24% — periodically suspended for new builds |
| Annual property tax (ENFIA) | value-based, generally modest |
| Rental income (non-resident) | 15% / 35% / 45% progressive bands |
| Capital gains | 15% — application repeatedly suspended |
At purchase
A resale property attracts a transfer tax of about 3.09% of the taxable value. New-build property is technically subject to 24% VAT, but VAT on new builds has been suspended for extended periods — confirm the position for the specific property and year. Add notary, lawyer and land-registry fees (~1.5–2%, often more on islands).
