Law 5246/2025 set rates of 15% up to EUR 12,000, 25% from EUR 12,000 to 24,000, 35% from EUR 24,000 to 36,000 and 45% above. New leases of 3 years or more signed by December 31, 2026 on homes up to 120 m² are exempt for 36 months.
Tax on rent of EUR 12,000 to 24,000 a year fell from 35% to 25%.
Joint ministerial decision 225563 ΕΞ 2025 (Government Gazette B' 7200 of December 31, 2025) bans new short-let registrations in Athens districts 1, 2 and 3 until December 31, 2026; the fine is 50% of income and at least EUR 20,000. No act extending the ban to December 31, 2027 has been found.
In these districts, count only long-term rent until the end of 2026.
Under article 90 of Law 5162/2024 capital gains tax on property sales by individuals is suspended until December 31, 2026. An extension to 2027 is under discussion.
Tax on selling an apartment in Greece in 2026 is 0.
On October 18, 2026 a bill was put to consultation: transfer tax of 15% instead of 3% for individuals from outside the EU and EEA. Consultation runs to November 1, 2026; reported start dates differ (January 1 or July 1, 2027).
If adopted, purchase costs for non-EU buyers rise from about 3% to about 15% of the price.
The package of measures was tabled in parliament on November 4, 2026: from July 1, 2027 the transfer tax on home purchases by individuals who are tax residents of countries outside the EU and EEA rises from 3 to 15%, subject to some exemptions. The bill number and the vote date were not found.
Nothing yet; once adopted, purchase costs in Greece for such buyers will rise by 12 points.