Calculate Greek inheritance tax on property for 2025. Category A heirs (spouse, children) pay 1-10%, Category B (siblings, grandchildren) 5-20%, Category C 20-40%.
Enter the property's ENFIA objective value and the heir's relationship to the deceased to calculate Greek inheritance tax in 2025.
Inheritance tax due
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How property inheritance tax works in Greece
Greek inheritance tax is levied on the net value of the inherited estate at the date of death. For property, the ENFIA objective value is used as the tax base. The tax scale depends on the heir's family relationship to the deceased and is applied after deducting the applicable tax-free threshold. Category A heirs (spouses, children, parents) benefit from the most favourable rates and highest exemption threshold of 150,000 EUR per heir. The surviving spouse's main residence is fully exempt from inheritance tax.
Example calculation
Property ENFIA objective value: 200,000 EUR. Category A heir (child). Tax-free threshold: 150,000 EUR. Taxable amount: 50,000 EUR. Tax at 5% on the first 150,000 EUR above threshold bracket = 50,000 x 5% = 2,500 EUR. Effective rate on full value: 1.25%. Category B heir (sibling): threshold 30,000 EUR, taxable 170,000 EUR, tax: 30,000 x 5% + 140,000 x 10% = 1,500 + 14,000 = 15,500 EUR.
Tips and considerations
File the inheritance tax declaration promptly within the statutory deadline (6 months for Greek residents) to avoid surcharges. For properties with multiple heirs, each heir's share is assessed separately with the full threshold available to each heir individually. If the property is jointly held with the deceased in undivided shares, only the deceased's share enters the inheritance calculation. Consider gifting property during lifetime under the gift tax rules if this produces a better tax outcome, though gift tax rates are similar to inheritance tax rates.
Frequently asked questions
What are the Greek inheritance tax rates on property?
Greece imposes inheritance tax on property transfers on death, with rates depending on the relationship between the deceased and the beneficiary. Category A heirs (spouse, children, grandchildren, parents, and legally adopted children) receive a tax-free threshold of 150,000 EUR per heir, with rates of 1% on the next 150,000 EUR, 5% on 150,001-300,000 EUR, and 10% above 300,000 EUR. Category B heirs (siblings, children's spouses, grandchildren's parents, aunts, uncles, nieces, nephews) face a threshold of 30,000 EUR and rates of 5%, 10%, and 20%. Category C (all others, including non-family members) face rates of 20%, 30%, and 40% with no meaningful threshold.
What is the tax base for Greek property inheritance?
The inheritance tax base for Greek property is the ENFIA objective value of the property at the date of death, not the market value. The objective value is calculated using the zone value per square metre multiplied by the area and adjusted for floor, age, and other factors, as for ENFIA purposes. In areas where market values significantly exceed objective values (central Athens, tourist islands), this means the inheritance tax is effectively lower than it would be if based on market value. The beneficiary should obtain the current ENFIA assessment for the property to confirm the tax base.
When must Greek inheritance tax be paid?
Greek inheritance tax is assessed by filing an inheritance tax declaration (dilosei forologias klironomias) with the relevant AADE tax office within 6 months for residents of Greece or 12 months for residents abroad following the date of death. The tax authority then issues an assessment, which must be paid in installments. Failure to file within the deadline results in surcharges of 5-20% of the tax owed. Before the inherited property can be transferred into the heir's name and the title registered, the inheritance tax must either be fully paid or a payment plan agreed with AADE. Outstanding inheritance tax becomes a charge on the property title.
Can I receive inherited Greek property tax-free?
Yes, for Category A heirs receiving property up to the 150,000 EUR threshold per heir (based on the ENFIA objective value), no inheritance tax is due. Many small Greek apartments in secondary locations have objective values below this threshold, meaning children inheriting from parents often pay no inheritance tax at all. For surviving spouses, the main residence is exempt from inheritance tax entirely, regardless of value, under specific conditions set out in the inheritance tax law. Category A heirs inheriting agricultural land used for farming also benefit from reduced rates under special provisions for agricultural property succession.