Selling a Greek flat or house from abroad is mostly paperwork. The 15% capital gains tax is suspended, the buyer pays the transfer tax, and your costs are the agent and the certificates.
Inherited it? You cannot sell before the acceptance deed is registered; see inheriting property in Greece.
The short answer
- Greek capital gains tax: 15% in law, suspended for sales by individuals until 31 December 2026. A bill extending it to the end of 2027 was tabled on 4 November 2026; not yet voted.
- Transfer tax: 3.09%, paid by the buyer.
- Your costs: agent (often 2–3% plus 24% VAT, negotiable), lawyer, certificates.
- Payment: by bank only. Cash makes the deed void.
- At home: with no Greek tax to credit, your country of residence may tax the full gain.
Capital gains tax: suspended, for now
Gains on property sold by individuals fall under article 41 of the Income Tax Code (Law 4172/2013), at 15%. The gain is the sale price minus the inflation-adjusted acquisition price, reduced for longer holding periods. But the tax has been suspended year after year; the current suspension (article 72(33) of the same code, extended by article 90 of Law 5162/2024) covers sales signed until 31 December 2026, residents and non-residents alike.
The government’s tax bill, tabled in Parliament on 4 November 2026, extends the suspension to the end of 2027. It went to committee on 6 November and has not been voted on yet. Signing in 2027? Check that it has passed.
The suspension covers private individuals, not companies or property traders.
Who pays what
The buyer pays the transfer tax: 3% plus a 3% municipal surcharge on the tax, so 3.09% of the taxable value. Both sides file the return through myPROPERTY before the deed. By custom the buyer also pays the notary and Cadastre registration.
The seller pays:
- Estate agent: commission is not fixed by law and is negotiable; 2% to 3% of the price plus 24% VAT is a common asking rate, and agents often charge both sides. Agree it in writing.
- Lawyer: not mandatory, but useful from abroad. Agree a written fee.
- Certificates (below), usually a few hundred euros each.
- Unpaid ENFIA and municipal fees, settled before signing.
The certificates you need
This takes most of the time. Start before you accept an offer.
Tax side
- ENFIA certificate. Confirms that the property is in your ENFIA returns and that the tax has been paid, or is being paid in instalments. Issued only electronically, with your own Taxisnet credentials (decision A.1114/2024).
- An up-to-date E9. No ENFIA certificate if your E9 does not match the property; correct wrong square metres first.
- Tax clearance for the transfer (αποδεικτικό ενημερότητας). If you owe tax, it can still be issued, but part of the price goes straight to the tax office (decision A.1162/2023, as amended by A.1072/2025).
Property side
- Engineer’s certificate on unauthorised works (βεβαίωση μηχανικού). Required for every sale since November 2017, originally under Law 4495/2017 and now article 368 of the Urban Planning Code (Law 5306/2026). It confirms there are no unauthorised works, or that they were legalised, and is valid for two months. Undeclared extensions and enclosed balconies are where sales stall.
- Energy performance certificate (ΠΕΑ), issued by a registered energy inspector after a site visit.
- Cadastre certificates from the Hellenic Cadastre, plus your title deed.
- TAP certificate from the municipality, confirming the municipal property fee is paid.
- Building permit and plans.
Your AFM and the tax representative
You already have an AFM from the purchase or inheritance (what a Greek AFM is). What owners abroad often lack is working Taxisnet access.
A tax representative is no longer required. Since 9 September 2024, non-residents can instead accept notices at their registered contact details (decision A.1069/2024). Keep your email and address in myAADE current.
You do not have to travel: your lawyer can sign under a power of attorney made at a Greek consulate or before a local notary with an apostille.
Getting paid and moving the money
Since 11 December 2023, the price must be paid exclusively by bank means: bank transfer or banker’s cheque. A deed that records any cash payment is void, and anyone in breach faces a fine of 10% of the price not paid by bank, at least €10,000 (AADE circular E.2075/2024). That includes the deposit.
The money can go to a Greek or foreign account. There are no capital controls, but banks check large transfers, so keep the deed handy (bank accounts in Greece).
Tax in your country of residence
Greece may tax gains on Greek property, but while its tax is suspended there is nothing to credit. Your home rules decide:
- UK: UK residents pay capital gains tax on worldwide gains, currently 18% or 24%. The 1953 UK–Greece convention has no capital gains article (UK guide).
- US: citizens and residents report the gain; the main-home exclusion ($250,000, or $500,000 for couples) applies only if it was your main home for two of the last five years (US guide).
- Germany: under the 1966 treaty, gains on Greek property are exempt in Germany but taken into account for the rate on your other income (German treaty guide).
Golden Visa holders
An investor residence permit is renewed only while the property remains in your ownership and possession (Ministry of Migration). Sell without a replacement investment and you lose the basis for renewal, likely for family members too. See an immigration lawyer before the preliminary contract.
The 4 November bill would also raise transfer tax for buyers resident outside the EU/EEA to 15% from 1 July 2027 (AFM guide for buyers), which may affect demand and timing.
Step by step
- Check Taxisnet access, your E9 and unpaid ENFIA.
- Instruct an engineer and energy inspector.
- Agree terms; deposit by bank.
- Collect ENFIA, tax clearance, TAP and Cadastre certificates.
- File the transfer tax return with the buyer; the buyer pays.
- Sign in person or by power of attorney; get paid by bank.
- Declare the gain at home.
After the sale
myPROPERTY updates your E9 from the deed; check it. ENFIA for the year of sale is still yours (it is assessed on 1 January). Rent up to the sale goes on your last Greek return (rental income tax for foreign owners).
At taxomade we prepare and file your E9 corrections, ENFIA matters and Greek tax returns as part of ongoing bookkeeping, in English, German or Greek, from €89/month. For a free compliance check before you sell, send us a message on WhatsApp or through our contact form.
Frequently asked questions
Do non-residents pay capital gains tax when selling property in Greece?
Not at the moment. The 15% tax on gains from property sales by individuals is suspended for sales signed until 31 December 2026, for residents and non-residents alike. A bill tabled in Parliament on 4 November 2026 extends the suspension to the end of 2027; it had not been voted on as of 8 November 2026.
Who pays the transfer tax when selling property in Greece?
The buyer. The transfer tax is 3% plus a 3% municipal surcharge on the tax, so 3.09%, and the buyer also pays the notary and the Cadastre registration. The seller pays the estate agent’s share, their own lawyer and the certificates needed for the deed.
What documents does a seller need to sell a property in Greece?
An ENFIA certificate, a tax clearance certificate for the transfer, an engineer’s certificate on unauthorised works, an energy performance certificate, a municipal TAP certificate, the title deed and the Cadastre certificates. Your E9 property declaration must match the property, or the ENFIA certificate cannot be issued.
Can I sell my property in Greece without travelling there?
Yes. You can sign through an attorney-in-fact, usually your lawyer, under a power of attorney signed at a Greek consulate or before a local notary with an apostille. Most certificates are issued online through myAADE or by the professionals you hire.
Will my home country tax the gain on my Greek property?
Often, yes. Greece keeps the right to tax the gain, but while its tax is suspended there is no Greek tax to credit. UK and US residents usually pay their own capital gains tax on the full gain. Germany exempts gains from Greek property under the treaty, but they can raise the rate on your other German income.
Rules as of November 2026 (Income Tax Code arts. 41 and 72(33); Law 5162/2024, art. 90; AADE guidance on transfer tax; AADE decisions A.1114/2024, A.1162/2023 (as amended by A.1072/2025) and A.1069/2024; circular E.2075/2024; Law 5306/2026, art. 368; Germany–Greece treaty 1966, arts. XIII and XVII; the 2027 capital gains extension was a bill tabled on 4 November 2026, not yet voted).