Greece · Methodology · 2025-2026 rates
Greek Property Tax: What Foreign Buyers Actually Pay
Most “Greek property tax” guides for foreign buyers stop at the headline rates — 3% transfer tax, 15% rental income — and leave the buyer to find out about ENFIA, the prepayment escrow, and the AKE certificate at the notary's office. By then the budget is committed.
This page lists the actual costs a foreign buyer pays in Year 1 and every year after, in the order they hit the bank account.
The short version
For an €800,000 Glyfada apartment held for five years and rented out (qualifies for the Attica €800K Golden Visa threshold):
| Cost item | Year 1 | Annual recurring | 5-year total |
|---|---|---|---|
| Transfer tax (3% on resale) | €24,000 | — | €24,000 |
| Notary fees | ~€5,200 | — | €5,200 |
| Legal fees | ~€6,500 | — | €6,500 |
| ENFIA | ~€1,800 | ~€1,800 | €9,000 |
| Rental income tax (on €28,800 gross) | ~€5,000 | ~€5,000 | €25,000 |
| Capital gains tax on sale | — | — | exempt (CGT suspended through 2026; 5-yr exemption applies 2027+) |
| All-in cost | ~€42,500 | ~€6,800 | ~€69,700 |
That €69,700 is approximately 8.7% of the purchase price over five years — before factoring in rental yield, capital appreciation, or currency moves. It is the floor you build your investment thesis on top of, not a number to discover at closing.
What we cover below
The free preview ends here. The full breakdown is in the premium tier.
- ENFIA — region-by-region multipliers + payment-date trap
- Rental income — four-tier 2026 bracket + tax-residency line
- Capital gains — 5-year exemption + 2026 suspension
- Transfer tax vs VAT — new-build trap (€192K on €800K)
- Hidden costs — AKE, escrow, due diligence
- Golden Visa — €400K vs €800K + 120 m² + short-term ban
- Worked example — €800K Glyfada, year-by-year cash flow
Sections below are reserved for premium subscribers. The intro, summary table, and roadmap are open to free readers; the full per-tax breakdown and the €800K Glyfada worked example live behind the paywall.
Unlock the full tax guide
The intro, the summary table, and the what-we-cover roadmap are free. The full ENFIA / rental / CGT / transfer-tax / Golden-Visa breakdown — plus the €800K Glyfada worked example with year-by-year cash flow — are reserved for subscribers.
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