The basis for taxation is Law 2961/2001 (Code on the Taxation of Inheritances, Gifts, and Parental Transfers), which has been repeatedly amended since its fundamental reform by Law 3842/2010. Under Art. 29 § 1 of the law, persons entitled to an inheritance (heirs, legatees, and other acquirers upon death) are divided into three categories.
Category A
This includes the deceased’s spouse or registered partner, first-order descendants, second-order blood descendants (grandchildren), and first-order blood ancestors (parents). Adopted children are treated the same as biological children for inheritance tax purposes; where there is a well-founded suspicion that an adoption took place solely to circumvent the rules, the competent tax authority may decline to recognize the degree of kinship in an individual case.
Value (€) | Rate | Cumulative Tax (€) |
Up to 150,000 | 0% | 0 |
150,001 to 300,000 | 1% | up to 1,500 |
300,001 to 600,000 | 5% | up to 16,500 |
Over 600,000 | 10% | — |
If the deceased leaves only a spouse and minor children, an increased allowance of €400,000 per heir applies to them; for the spouse, this requires at least five years of marriage up to the deceased’s death (or this requirement is waived where there are joint children).
Category B
This includes, among others, third- and further-order descendants, second- and further-order ancestors, siblings (including step-siblings), third-order blood relatives in the collateral line, stepparents, children of the spouse from a previous marriage, and parents-in-law.
Value (€) | Rate | Cumulative Tax (€) |
Up to 30,000 | 0% | 0 |
30,001 to 100,000 | 5% | up to 3,500 |
100,001 to 300,000 | 10% | up to 23,500 |
Over 300,000 | 20% | — |
Category C
This includes all other persons.
Value (€) | Rate | Cumulative Tax (€) |
Up to 6,000 | 0% | 0 |
6,001 to 72,000 | 20% | up to 13,200 |
72,001 to 267,000 | 30% | up to 71,700 |
Over 267,000 | 40% | — |
To calculate the tax due on real estate, the objective value is used, which is determined taking into account the property’s location, size, and age, and is updated regularly by the competent tax authority (AADE).
As of June 2026. All information on these pages is provided without guarantee or liability.