Greece property buying costs: 3.09% tax, then the fees around it.
// Short answer
Transfer tax on a Greek purchase is 3.09% of the higher of the price and the objective value, as of September 2026. New builds pay it too while 24% VAT stays suspended, currently to 31 December 2026. Notary, Cadastre registration, agent and lawyer fees come on top; buyer guides put the total at 7% to 11%.
What an agent can charge, who pays it and how to check their licence: real estate agent fees in Greece.
Rules and rates as of September 2026. Several tax and letting changes were announced that month but are not yet law, so check the dated items again before you sign. Every figure links to its source.
On this page
What are the one-off costs of buying property in Greece?
Transfer tax of 3.09%, the notary's fee plus 24% VAT, Cadastre registration of about 0.5%, an agent's commission of about 2% plus VAT, and a lawyer's fee of about 1%, as reported. Buyer guides put the total at 7% to 11% of the price.
| Cost | Rate as reported |
|---|---|
| Transfer tax (PwC) | 3.09% of the higher of price and objective value |
| Notary (regulated scale, plus 24% VAT) | 0.80% to EUR 120,000; 0.70% to 380,000; 0.65% to 2,000,000 |
| Cadastre registration | about 0.5%, no VAT |
| Agent | about 2% per side, plus 24% VAT, negotiable |
| Lawyer | about 1%, negotiable, with minimums |
The notary, Cadastre, agent and lawyer figures come from commercial sources, not the fee decisions themselves. Ask for written quotes.
Sources
How is Greek transfer tax calculated?
At 3% of the taxable value, which is the higher of the contract price and the government's objective value, plus a 3% municipal surcharge on the tax itself, giving 3.09%. The buyer pays it before the deed is signed. It is now governed by Law 5219/2025, the Property Tax Code.
So declaring a price below the objective value does not lower the tax.
Sources
Is there VAT on new builds in Greece?
In principle 24% on new buildings with a permit issued from 1 January 2006, but it has been suspended since 1 January 2020 on the seller's application, and the current suspension runs to 31 December 2026. Qualifying new builds pay the 3.09% transfer tax instead.
A further suspension to 2030 was announced in September 2026 but not legislated. One report describes it as limited to new builds intended for long-term rental. Check the law in force at the date of your deed.
Sources
Greece pack
Everything on the Greece pages, in one document
Border areas, the golden visa, the Cadastre, every cost from deed to sale with its source, the announced 15% for buyers from outside the EU, and one EUR 450,000 apartment worked two ways: bought to live in, and bought to rent out. 22 pages, in the order you meet them as a buyer.
Will non-EU buyers pay 15% transfer tax in Greece?
Not under any law in force as of 22 September 2026. A rise from 3% to 15% for home purchases by non-EU citizens was announced on 5 and 6 September 2026, with reported start dates of 1 January or 1 July 2027. Scope and exemptions were not published.
At the Thessaloniki International Fair on 5 and 6 September 2026 the Prime Minister announced that the transfer tax on home purchases by citizens of non-EU countries would rise from 3% to 15%. As of 22 September 2026 it is an announcement, not law. Reports give different start dates, 1 January 2027 or 1 July 2027, and one reports it covers homes only, not commercial premises or plots. Exemptions, the treatment of golden-visa purchases and whether EFTA or UK citizens count as non-EU were not stated in any source found. Check the published bill before you sign.
Sources
Who pays the closing costs in Greece, buyer or seller?
The buyer pays the property transfer tax: the law names the buyer as liable for it. On a new build, VAT is suspended until 31 December 2026 and the buyer pays transfer tax instead. ENFIA falls on whoever owns the property on 1 January, and the agent is paid by whoever signed the brokerage contract.
| Cost | Rate | Who pays | Set by |
|---|---|---|---|
| Property transfer tax (FMA), resale | 3% plus a 3% municipal levy on the tax (3.09%) | Buyer | Law |
| VAT on a new build | 24%, suspended to 31 Dec 2026 on the builder's application (FMA instead) | Buyer | Law |
| ENFIA, the annual property tax | ENFIA scale | Owner on 1 January | Law |
| Agent commission | Freely negotiated | Whoever signed the brokerage contract | Law (Law 4072/2012 art. 200) |
Agent fees in full: real estate agent fees in Greece.
Sources
Frequently Asked Questions
What is the property transfer tax in Greece?
Who pays the transfer tax in Greece?
Is VAT charged on new homes in Greece?
How much are total buying costs in Greece?
Header photo: Cayambe, CC BY-SA 4.0, via Wikimedia Commons. All credits: image credits.