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Inheritance tax in Greece 2026
Each heir is taxed separately on their own share: spouses, children, grandchildren and parents get EUR 150,000 tax-free each, then pay just 1–10%.
Lifetime giving is even softer — since 1 October 2021, parental gifts and gifts between first-degree relatives are tax-free up to EUR 800,000, granted per parent for parental gifts.
At a glance
- top rate
- 10% close family; 20% wider family; 40% unrelated heirs
- entry band
- 0% up to EUR 150,000 per close-family heir
- tax year basis
- Charged per beneficiary at death or on the gift
- filing deadline
- Declared per transfer; no annual cycle
- residency basis
- All property in Greece; worldwide movables if the deceased was a Greek national or resident
- regime flag
- Spouses married 5+ years and minor children: first EUR 400,000 exempt
Rates
Close family — spouse, cohabitation partner (2+ years), children, grandchildren, parents
| Taxable amount (EUR) | Rate on this band | Note |
|---|---|---|
| First 150,000 | 0% | |
| Next 150,000 | 1% | |
| Next 300,000 | 5% | |
| Over 600,000 | 10% |
Marginal rates apply within each band.
Wider family — siblings, grandparents, uncles and aunts, in-laws, step-relatives
| Taxable amount (EUR) | Rate on this band | Note |
|---|---|---|
| First 30,000 | 0% | |
| Next 70,000 | 5% | |
| Next 200,000 | 10% | |
| Over 300,000 | 20% |
Marginal rates apply within each band.
All other heirs
| Taxable amount (EUR) | Rate on this band | Note |
|---|---|---|
| First 6,000 | 0% | |
| Next 66,000 | 20% | |
| Next 195,000 | 30% | |
| Over 267,000 | 40% |
Marginal rates apply within each band.
Thresholds & allowances
- Parental gift allowanceEUR 800,000
For parental gifts and gifts between first-degree relatives made from 1 October 2021; granted per parent for parental gifts
- Spouse and minor childrenEUR 400,000 exempt
For a surviving spouse after 5+ years of marriage, and children under 18
- Main dwelling exemptionEUR 200,000 – 250,000+
EUR 200,000 per single heir, EUR 250,000 if married, plus EUR 25,000–30,000 per child, for a home inherited by a spouse or children without adequate housing
- Cash gifts10% / 20% / 40% flat
By kinship group, where the EUR 800,000 first-degree allowance does not apply
- Disabled heirs10% tax reduction
For beneficiaries with a disability of 67% or more
Residency
Residency trigger
Everything located in Greece is in scope whoever is involved; movable assets abroad are also taxed if the deceased or donor was a Greek national or Greek resident — though movables abroad escape if a Greek national had lived abroad for at least 5 years.
Non-resident treatment
Foreign heirs pay the same — kinship and value drive the tax, not the heir's residence; treaties with Germany, Italy, Spain and the United States relieve double taxation, and foreign inheritance tax on movables abroad is credited.
Notes
- Greece has no wealth tax; the annual property ownership tax (ENFIA) applies to holding real estate, separately from inheritance.
- The rates above already include the 3% municipal duty and 7% highway duty.
- Members of the EUR 100,000 non-dom lump-sum regime can pass foreign assets free of Greek inheritance and gift tax, under conditions.
- The main-dwelling exemption is lost if the heir sold a home that met the family's needs within the previous 5 years.
FAQ
How much can children inherit tax-free in Greece?
EUR 150,000 each, then 1–10% above it; minor children — and spouses married at least 5 years — are exempt up to EUR 400,000.
How are lifetime gifts to children taxed?
Parental gifts are tax-free up to EUR 800,000 per parent for gifts made since 1 October 2021, with 10% beyond; cash gifts outside the allowance rules pay a flat 10% for close family.
What do unrelated heirs pay?
Only EUR 6,000 is tax-free, then the bands run 20%, 30% and 40% above EUR 267,000.
Figures: tax year 2026, compiled from public sources. Not tax advice.