Greece: the first-home exemption from transfer tax

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On 2 November 2026, the AADE page on property transfer tax was fetched. It says that on every purchase of immovable property, or of a real right in immovable property, situated in Greece, a transfer tax is imposed, and the buyer is the person liable to pay it. The rate is 3 percent of the taxable value. On that amount of principal tax, a levy for municipalities and communities is imposed at a rate of 3 percent. Before the transfer deed is drawn up, the parties file a joint return and pay the whole tax within three working days of filing the return or of the issue of the act that determines the tax.

The same page says contracts for the purchase of a residence or a plot, in full and in full ownership, by a married person or an adult unmarried person are exempt when the buyer, the spouse, or any minor child does not have a right of full ownership, usufruct, or habitation in a residence, or an ideal share of one, that meets the family’s housing needs, and does not have full ownership of a buildable plot, or an ideal share corresponding to a building area that meets those needs, in a municipal or local community, or a municipality without a further subdivision, with a population above 3,000.

The page prints the exemption amounts

For a residence, the page states an exemption up to 200,000 euro for an unmarried buyer, 250,000 euro for an unmarried buyer with a disability of at least 67 percent from intellectual disability or a physical disability, 250,000 euro for a married buyer, and 275,000 euro for a married buyer with that disability. The amount increases by 25,000 euro for each of the first two children and by 30,000 euro for the third and each later child. For a plot, it states 50,000 euro for an unmarried buyer and 100,000 euro for a married buyer, increased by 10,000 euro for each of the first two children and by 15,000 euro for the third and each later child. If the value exceeds the band, the exemption is given up to that amount and transfer tax is due on the excess. For a residence, the exemption amount also includes one parking space and one storage space, each up to 20 square metres, if they are in the same property and acquired by the same purchase contract. The page says the buyer must live permanently in Greece or intend to settle there within two years of the purchase.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are that AADE page. They are not the purchase-budget worksheet, which was not rewritten, and they are not the annual ENFIA page. A pin or a contact reveal does not establish title. This page does not set out the return.