Law and taxes
Inheritance Tax for Direct Relatives in Greece in 2026
Inheritance Taxation in Greece
Inheriting property in Greece is subject to tax regardless of whether the heir resides in the country or abroad. The tax liability is determined by the net value of the inherited share and the degree of kinship with the deceased.
Category A: Direct Relatives
Category A includes the spouse or registered partner, children, grandchildren, and parents of the deceased. This category benefits from the most favorable tax scale:
| Share Value | Tax Rate |
|---|---|
| Up to €150,000 | 0% |
| €150,001 to €300,000 | 1% |
| €300,001 to €600,000 | 5% |
| Over €600,000 | 10% |
Tax is calculated individually for each heir. Confirmed debts of the deceased, distributed proportionally to the shares, can be deducted from the inheritance value.
Exemptions for Spouses and Minor Children
For spouses, registered partners (provided the union has lasted at least five years), and minor children, an increased tax exemption of up to €400,000 per heir applies. It is important to note that this exemption does not apply to adult children, grandchildren, or parents, who are subject to the standard Category A scale.
Filing Deadlines and Procedure
Deadlines for filing the tax declaration depend on the place of death and the heir’s residence:
- 9 months: if the deceased died in Greece.
- 1 year: if the death occurred outside Greece or the heir resided abroad at the time of death.
The declaration is submitted via the myPROPERTY system. In the case of a notarized inheritance, documents are usually prepared by a notary, and the heir confirms them electronically.
Tax Payment
The assessed tax can be paid in twelve equal installments (every two months). A 5% discount may apply for lump-sum payments over €500, unless the law requires immediate payment.
After accepting the inheritance, you must:
- Register the property in the Land Registry.
- Include the property in the E9 declaration.
- Register as a taxpayer for the annual ENFIA tax.
Recommendations for Foreign Heirs
Foreign citizens will need the following to process an inheritance:
- Obtain a Greek Tax Identification Number (AFM).
- Translate and legalize documents (death certificate, proof of kinship).
- Engage a lawyer or notary.
Errors in documentation or land registry data can lead to delays in accepting the inheritance. It is recommended to verify the legal status of the property and estimate future ownership costs before proceeding.
AILIT Group helps foreign owners organize property audits and coordinate with specialized professionals. To receive assistance, contact AILIT Group.
Note: Tax is calculated based on the composition of assets, debts, and shares. Before filing the declaration, it is necessary to obtain an individual calculation from a Greek tax specialist or notary.