Who Pays the Transfer Tax and When

The transfer tax is paid by the buyer, and it is paid before the deed is signed. The declaration is filed online via myPROPERTY.

Last updated: June 2026

Who bears the tax

The tax is borne solely by the buyer. The seller does not pay transfer tax (though they may have other obligations, e.g. a capital-gains tax where applicable).

When it is paid

The ΦΜΑ is paid before the deed is drawn up. The notary cannot prepare the sale contract unless the tax has been paid and the receipt attached.

How the declaration is filed — myPROPERTY

1. The ΦΜΑ declaration is completed online on the AADE myPROPERTY platform.
2. The system calculates the tax based on the taxable value.
3. Buyer and seller accept the declaration electronically.
4. The buyer pays the tax (payment code / bank).
5. The deed is signed before a notary.

The notary's role

A notary is mandatory for a property transfer. They check the documents, draw up the deed and usually coordinate the ΦΜΑ declaration and any first-home exemption. Their fee is a separate cost from the tax.

Indicative information — not legal or tax advice. See our privacy policy. Greek source: Ελληνικά.