Updated 2026

Greek Property Transfer Tax Calculator (ΦΜΑ)

Estimate the tax you'll pay when buying property in Greece in 2026 — including the first-home exemption and the municipal surcharge.

Enter the property value to calculate the tax.

The higher of the objective value (αντικειμενική αξία) and the contract price.

Don't know the objective value? Estimate it

Find it on valuemaps.gov.gr.

⚠️ Very rough estimate (zone price × m²). The official calculation also factors in age, floor, frontage, commerciality, etc. For the exact objective value, check your ENFIA / E9 statement or ask a notary.

The exemption applies if you don't own another suitable home and are a permanent resident of Greece.

Advanced / special cases

Only affects the first-home exemption limits.

The residence limit includes one parking space and one storage room up to 20 m² each.

Total transfer tax

Indicative estimate — not legal or tax advice. Rate source: gov.gr / AADE. Exemption limits per Law 1078/1980 & 3842/2010. Updated: June 2026.

Guide to the property transfer tax

How much transfer tax you pay by property value (2026)

Indicative amounts (3% tax + municipal surcharge ≈ 3.09%). The first-home exemption depends on family status — use the calculator for your case.

Property value No exemption First home (single) First home (married)
€80,000€2,472.00€0€0
€100,000€3,090.00€0€0
€150,000€4,635.00€0€0
€200,000€6,180.00€0€0
€250,000€7,725.00€1,545.00€0
€300,000€9,270.00€3,090.00€1,545.00
€400,000€12,360.00€6,180.00€4,635.00

Frequently asked questions

How much is the Greek property transfer tax in 2026?

The property transfer tax (ΦΜΑ) is 3% of the taxable value, plus a municipal surcharge equal to 3% of the tax. The effective total is about 3.09% of the value.

How is the taxable value determined?

The taxable value is the higher of the property's objective value (αντικειμενική αξία) and the contract price stated in the deed.

What are the first-home exemption limits?

For a residence: single up to €200,000, married up to €250,000, plus €25,000 for each of the first two children and €30,000 for each additional child. Only the amount above the limit is taxed.

Who pays the transfer tax?

The buyer pays the property transfer tax, not the seller.

When is the ΦΜΑ paid?

The ΦΜΑ is paid before the deed is signed. The declaration is filed online via the AADE myPROPERTY platform.

Do I pay transfer tax or VAT on new builds?

On used (resale) property you pay the 3% transfer tax. Some new builds sold by the developer may be subject to VAT instead; VAT on new builds has been suspended at times, so confirm with your notary.