Greece Wealth & Property Tax
Detailed wealth & property tax rates and rules for Greece in 2026.
Wealth Tax
Greece does not levy a general wealth tax. However, the ENFIA (Unified Property Tax) effectively functions as a tax on real estate wealth, with rates based on property value.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Greece levies inheritance and gift tax with rates depending on the relationship and value. Category A (spouse, children, parents): 1-10% with a €150,000 exemption. Category B (other relatives): 5-20% with a €30,000 exemption. Category C (unrelated): 20-40% with a €6,000 exemption. Business succession relief may apply for family businesses.
Top Rate
40%
Property Tax
Greece levies ENFIA (Eniáios Fóros Idioktesías Akiníton - Unified Property Ownership Tax) annually on all real estate. ENFIA consists of a principal tax (based on property characteristics, location, and value) and a supplementary tax on properties exceeding €250,000 (0.1-1.15%). Property transfers are subject to a 3% transfer tax. Municipal property taxes (TAP) are collected through electricity bills.
How Greece Wealth Tax compares
Greece does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
