What is the tax-free limit for a single buyer?

For buying a residence as a single person, the tax-free limit is €200,000. Only the amount above the limit is taxed at 3%.

How much does the limit increase per child?

The limit increases by €25,000 for each of the first two children and by €30,000 for each additional child.

Can non-residents get the first-home exemption?

The exemption requires the buyer to be a permanent resident of Greece (Greeks, EU citizens, recognised refugees, long-term residents). Non-resident foreign buyers generally do not qualify.

First-Home Exemption from the Transfer Tax

If you buy your first home in Greece, you are exempt from the transfer tax up to a tax-free limit that depends on your family status and children. The 3% tax applies only to the amount above the limit.

Last updated: June 2026

Note for foreign buyers The exemption requires permanent residence in Greece. Non-resident investors buying a holiday or rental property generally do not qualify and pay the full 3% (+ surcharge).

Tax-free limits — Residence

Family status	Tax-free limit
Single	€200,000
Married	€250,000
Married with disability ≥ 67%	€275,000
Increase for 1st & 2nd child	+ €25,000 each
Increase from 3rd child	+ €30,000 each

The residence limit includes the value of one parking space and one storage room up to 20 m² each, if in the same property and acquired together.

Tax-free limits — Plot of land

Family status	Tax-free limit
Single	€50,000
Married	€100,000
Increase for 1st & 2nd child	+ €10,000 each
Increase from 3rd child	+ €15,000 each

See how much you save The calculator applies your family's limit automatically

Example

Married with 2 children → limit = 250,000 + 2×25,000 = €300,000. For a €320,000 residence, only the €20,000 excess is taxed: €600 tax + €18 surcharge = €618 instead of €9,270 without the exemption.

Conditions

The buyer must be a permanent resident of Greece (Greeks, EU citizens, recognised refugees, long-term residents).
The buyer, spouse or minor children must not already own another suitable home or plot covering the family's housing needs.
The exemption is granted once (with exceptions, e.g. if the previous home no longer suffices).
The property must cover a housing need; a plot must be buildable.

How to claim it

The exemption is requested together with the ΦΜΑ declaration, filed online via the AADE myPROPERTY platform, before the deed is signed. The notary usually handles the process.

Documents & process

The exemption is claimed with the ΦΜΑ declaration, before the deed, online via myPROPERTY. Typically required: a family-status certificate, evidence of permanent residence in Greece, and a declaration that no other suitable home exists for the family. The notary usually guides you on the exact documents.

When the exemption is revoked

The exemption can be revoked and the tax claimed back (with surcharges) if, as a rule, the beneficiary sells the property within 5 years without acquiring an equivalent one, or if it later emerges the conditions were not met. This is why documenting permanent residence from the start matters.

Indicative information under Law 1078/1980 & 3842/2010 — not legal or tax advice. See our privacy policy. Greek source: Ελληνικά.