Selling property in Greece as a foreigner: a suspended gains tax, and the certificates first.
// Short answer
Capital gains tax on property sales by individuals in Greece is set at 15% but suspended until 31 December 2026. Extensions were announced in September 2026 and are not yet law. Before the deed, the seller provides certificates including the building's legal-status certificate, an energy certificate, a tax clearance and Cadastre certificates.
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
How much tax does a foreigner pay on selling Greek property?
As of September 2026, the 15% capital gains tax on property sales by individuals is suspended until 31 December 2026, under Art. 90 of Law 5162/2024, per PwC. After that date the 15% applies unless a new law extends the suspension.
Extensions were reported in 2026, to 2027 or to 2030, and one report said the tax may be abolished. None was legislated as of 22 September 2026.
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What certificates does a seller need in Greece?
Usually the Electronic Building Identity or an engineer's certificate that there are no unauthorised works, an energy performance certificate, an ENFIA tax clearance, and the Cadastre certificates. The notary pulls much of this digitally through the digital real estate file.
A 2026 survey reported by Kathimerini found 27.4% of buyers or sellers needed more than six months to complete a transaction, mainly because of the time to regularise buildings and issue the Electronic Building Identity. Start on the building certificate before listing.
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What does the seller check on the Cadastre?
That the Cadastre entries match the title being sold. The certificate of cadastral entries, the copy of the cadastral sheet showing ownership shares and encumbrances, and the diagram extract are all issued by KAEK. Since 4 September 2026 they are issued online.
See the AFM and the Hellenic Cadastre, explained.
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Who pays the costs when selling in Greece?
The buyer pays the 3.09% transfer tax before the deed. The agent's commission is freely negotiable, typically about 2% per side plus 24% VAT, per a commercial source. A lawyer's fee is negotiable too.
The buyer's side of the same deed: Greece property buying costs.
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Can a foreigner take the sale money out of Greece?
Yes. The capital controls imposed in 2015 are reported fully lifted, so proceeds can be transferred out. Cash of EUR 10,000 or more carried out of the EU must be declared. Confirm the exact lifting date with the Bank of Greece if it matters to you.
Detail: transferring money to Greece for a property.
// Buying in Greece?
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See the $499 report, page by pageFrequently Asked Questions
Is there capital gains tax on Greek property?
What is the Electronic Building Identity?
How long does a Greek sale take?
Can I repatriate the proceeds after selling Greek property?
Header photo: Yair Haklai, CC BY-SA 4.0, via Wikimedia Commons. All credits: image credits.