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).
FAQ
The basis is Law 2961/2001 (Code on the Taxation of Inheritances, Gifts and Parental Transfers), which has been amended several times since its fundamental reform by Law 3842/2010. The 2026 reform of civil inheritance law (Law 5303/2026) has not changed the tax classes, allowances or rates.
Under Art. 29 § 1 of Law 2961/2001, heirs, legatees and other acquirers upon death are divided into three tax categories (A, B and C) according to their relationship to the deceased. The category determines the tax-free allowance and the tax rates.
Category A includes the deceased's spouse or registered partner, children (first-order descendants), grandchildren (second-order blood descendants) and parents (first-order blood ancestors).
Yes. For inheritance tax purposes, adopted children are treated in the same way as biological children. Where there is a well-founded suspicion that an adoption took place solely to circumvent the tax rules, the tax authority may refuse to recognise the degree of kinship in an individual case.
The tax is calculated progressively on the following brackets:
• up to €150,000: 0%
• €150,001 to €300,000: 1% (cumulative tax up to €1,500)
• €300,001 to €600,000: 5% (cumulative tax 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 a marriage of at least five years up to the death; this requirement does not apply where there are joint children.
Category B includes, among others, great-grandchildren and further descendants, grandparents and further ancestors, siblings (including half-siblings), third-degree relatives in the collateral line (nieces and nephews, uncles and aunts), stepparents, children of the spouse from a previous marriage and parents-in-law.
The tax is calculated progressively on the following brackets:
• up to €30,000: 0%
• €30,001 to €100,000: 5% (cumulative tax up to €3,500)
• €100,001 to €300,000: 10% (cumulative tax up to €23,500)
• over €300,000: 20%
Category C includes all other persons, in particular more distant relatives and persons not related to the deceased (for example friends or unmarried partners).
The tax is calculated progressively on the following brackets:
• up to €6,000: 0%
• €6,001 to €72,000: 20% (cumulative tax up to €13,200)
• €72,001 to €267,000: 30% (cumulative tax up to €71,700)
• over €267,000: 40%
The tax is calculated on the basis of the objective value of the property. It is determined by taking into account the property's location, size and age and is updated regularly by the Greek tax authority (AADE).
The return must be filed electronically via the AADE's myPROPERTY platform within six months of the death or the opening of the will; if the heir is resident abroad, the deadline is twelve months.
As a rule, no. Only after electronic clearance by the tax office and payment of any inheritance tax due can real estate be re-registered in the land register or cadastre and the deceased's bank accounts be released.
No. For gifts and parental transfers (γονική παροχή) to Category A relatives, considerably higher tax-free allowances apply under certain conditions (in particular payment by bank transfer) than for inheritances. Transferring assets during one's lifetime can therefore be worthwhile from a tax perspective; this should be planned on an individual basis.
As of June 2026. All information on these pages is provided without guarantee or liability.