Inherit a flat on Crete or a share of a family house in Athens and you owe Greek inheritance tax on it, wherever you live. Close family usually pays little or nothing. The real work is paperwork: an AFM, a tax return within nine months or one year, a notarial deed and Cadastre registration.
Buying rather than inheriting? See the AFM guide for property buyers.
The short answer
- Greek property is always taxed in Greece, whatever your nationality or residence.
- Close family pays little: spouses, children, grandchildren and parents have €150,000 tax-free each, then 1% to 10%. A spouse (married at least five years) and minor children get €400,000 tax-free.
- Siblings, nieces, nephews: €30,000 tax-free, then 5% to 20%. Everyone else: €6,000, then 20% to 40%.
- Deadline: nine months from the death, or one year if the deceased died abroad or you lived abroad.
- Renouncing: four months, or one year with a foreign link.
What Greece taxes
Inheritance tax now sits in the Property Tax Code (Law 5219/2025), which replaced Law 2961/2001 in July 2025 with the same categories and rates. Under AADE’s rules for non-residents:
- Property in Greece is taxed, whoever owned it and wherever they lived.
- Movable assets abroad are taxed only if the deceased was Greek or a foreigner resident in Greece.
Each heir is taxed on their own share, at the property’s objective (tax) value, after deducting the deceased’s debts.
Categories and rates
Your relationship to the deceased decides the scale (art. 78 and art. 79, formerly art. 29 of Law 2961/2001):
| Category | Who | Tax-free | Then |
|---|---|---|---|
| A | spouse or civil partner, children, grandchildren, parents | €150,000 | 1% to €300,000, 5% to €600,000, 10% above |
| B | siblings, nieces and nephews, aunts and uncles, grandparents, step- and in-law relatives | €30,000 | 5% to €100,000, 10% to €300,000, 20% above |
| C | everyone else, including cousins, unmarried partners and friends | €6,000 | 20% to €72,000, 30% to €267,000, 40% above |
A spouse or civil partner (at least five years) and minor children get €400,000 tax-free each (art. 75).
Example: two adult children inherit a flat with an objective value of €360,000. Each takes €180,000: 1% on the €30,000 above the threshold, so €300 each. A friend inheriting the same flat alone would owe €108,900.
Spouses and children who are Greek or EU/EEA citizens and own no suitable home may also claim a first-residence exemption of €200,000 (single) or €250,000 (married), plus extra per child, if the property is in a place of more than 3,000 inhabitants and they keep it for five years (art. 76).
Deadline and filing
The inheritance tax return is due (art. 85):
- within nine months of the death, if the deceased died in Greece;
- within one year, if the deceased died abroad or you lived abroad at the time.
Older guides still say six months; that rule is gone. With a will, the period runs from its publication.
Most returns are filed through myPROPERTY, by you or by the notary drafting the acceptance deed. Late filing is fined automatically.
Paying in instalments
You can pay in up to 12 equal bimonthly instalments of at least €500 (24 for minor heirs), or in full by the first deadline for a 5% discount (art. 87). Once paid, or if no tax is due, you download the inheritance tax certificate from myAADE; the notary needs it.
Your AFM
Every heir needs a Greek tax number: the return is filed under it and the notary cannot draft the deed without it. Non-residents apply online through myAADE with a video identification call, or through an accountant or lawyer under a power of attorney (what a Greek AFM is). An AFM does not make you a Greek tax resident.
Accepting the inheritance
Paying the tax does not make you the owner of record. You need:
- A notarial deed of acceptance (πράξη αποδοχής κληρονομιάς), signed in Greece, at a Greek consulate or by an attorney-in-fact.
- Registration at the Hellenic Cadastre. Until then, you cannot sell or mortgage the property.
Typical documents: death certificate, certificate of next of kin or the published will, court certificates on wills and renunciations, and the inheritance tax certificate. Foreign documents need an apostille and a Greek translation.
Costs: the notary’s fee is set by ministerial decision (a percentage of the value, under 1% and falling for larger estates) plus 24% VAT; add Cadastre fees, certificates and, usually, a lawyer. Ask the notary and lawyer for written quotes before you start.
If the deceased lived in another EU country, that country’s law usually governs the succession (EU Regulation 650/2012), and a European Certificate of Succession can replace some Greek certificates.
Renouncing the inheritance
Heirs also inherit debts, including tax arrears. You can renounce by declaration at the magistrate’s court of the deceased’s last residence (Civil Code art. 1847):
- within four months of learning of the inheritance;
- within one year if the deceased’s last residence was abroad, or you lived abroad when you learned of it.
Miss it and the inheritance counts as accepted, debts included.
After acceptance
- ENFIA: heirs owe the annual property tax from the year after the death (AADE circular E.2060/2022). Check your share on the E9.
- Renting: rent is taxed at 15–45% with an annual return; see rental income tax for foreign owners.
- Selling: the 15% capital gains tax on property sales by individuals is suspended until 31 December 2026. A bill tabled in Parliament on 4 November 2026 extends this to the end of 2027; it had not been voted on as of 8 November 2026.
Double taxation
Greece has inheritance tax treaties with very few countries; AADE lists the United States, Germany, Italy and Spain. The German agreement dates from 1910 and covers only movable assets, so Greek real estate is taxed under each country’s own law, and Germany credits the Greek tax (§ 21 ErbStG). Keep the Greek assessment and proof of payment.
Step by step
- Get the death certificate and any will; decide within four months (one year from abroad) whether to renounce.
- Apply for your AFM and collect the certificates.
- File the return within nine months or one year; pay in full (5% off) or in instalments.
- Sign the acceptance deed and register it in the Cadastre.
- Check your E9 and ENFIA.
Getting help
The deed is for a notary and often a lawyer. The tax side keeps going: myAADE notices in Greek, ENFIA, and a tax return if you let the property. At taxomade we prepare and file the inheritance tax return, E9 corrections and your annual returns as part of ongoing bookkeeping, in English, German or Greek, from €89/month. For a free compliance check, send us a message on WhatsApp or through our contact form.
Frequently asked questions
Do I have to pay inheritance tax in Greece if I live abroad?
Yes, on property located in Greece. Greek real estate is taxed in Greece whoever inherits it and wherever the deceased or the heirs lived. Movable assets abroad are taxed only if the deceased was Greek or a foreigner resident in Greece.
How much is inheritance tax in Greece for children?
Children are in category A: the first €150,000 per child is tax-free, then 1% up to €300,000, 5% up to €600,000 and 10% above. Minor children and a spouse married for at least five years get €400,000 tax-free each.
Do I need a Greek AFM to inherit property in Greece?
Yes. Every heir needs a Greek tax number to file the inheritance tax return and to sign the notarial acceptance deed. Non-residents apply online through myAADE, with identification by video call, or through a representative with a power of attorney.
What is the deadline to file inheritance tax in Greece?
Nine months from the death if the deceased died in Greece. One year if the deceased died abroad or the heir lived abroad at the time of death. The return is filed electronically through myPROPERTY in most cases.
Can I refuse an inheritance in Greece?
Yes, by a declaration at the magistrate’s court of the deceased’s last residence within four months of learning of the inheritance, or one year if the deceased’s last residence was abroad or you lived abroad. After that, the inheritance counts as accepted, debts included.
Can I pay Greek inheritance tax in instalments?
Yes. The tax can be paid in up to 12 equal bimonthly instalments of at least €500 each (24 for minors). Paying the full amount by the first instalment deadline earns a 5% discount.
Rules as of November 2026 (Law 5219/2025, arts. 75–87; AADE guidance for non-residents; Civil Code art. 1847; AADE circular E.2060/2022; § 21 ErbStG; the 2027 capital gains extension was a bill tabled on 4 November 2026, not yet voted).