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Property

Greece — Property: Property Taxes

Greece charges 3% real estate transfer tax, an annual ENFIA ownership tax with an additional charge above EUR 500,000 of property, and 24% standard VAT.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Greece, Individual, Other taxesLast reviewed: 2026-10-23

Key facts

  • Real estate transfer tax is 3% of taxable value, with reductions for certain co-owner distributions and exchanges.
  • ENFIA is levied on real estate held on 1 January; natural persons pay an additional charge only if total property value exceeds EUR 500,000.
  • From 2025 residences of insured individuals get a 20% ENFIA reduction up to EUR 500,000 taxable value, and from 2026 a 50% reduction applies for main residences in villages up to 1,500 inhabitants.
  • VAT is 24% standard, 13% reduced and 6% super-reduced, with 30% lower rates on some islands.

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