Greek Inheritance & Gift Tax Brackets by Category
The tax is progressive: only the amount above the tax-free threshold is taxed, with rising rates per band. The brackets depend on the relationship category.
Last updated: June 2026
Category Α — spouse, children, grandchildren, parents
| Value band | Rate |
|---|---|
| up to €150,000 | 0% (tax-free) |
| €150,000 – €300,000 | 1% |
| €300,000 – €600,000 | 5% |
| over €600,000 | 10% |
For a surviving spouse (married ≥5 years) or minor child, the inheritance tax-free amount rises to €400,000.
Category Β — siblings, grandparents, in-laws
| Value band | Rate |
|---|---|
| up to €30,000 | 0% (tax-free) |
| €30,000 – €100,000 | 5% |
| €100,000 – €300,000 | 10% |
| over €300,000 | 20% |
Category Γ — other relatives / non-relatives
| Value band | Rate |
|---|---|
| up to €6,000 | 0% (tax-free) |
| €6,000 – €72,000 | 20% |
| €72,000 – €267,000 | 30% |
| over €267,000 | 40% |
Gifts & parental grants
For Category Α, gifts/parental grants have a separate regime: an
€800,000 tax-free amount and 10% above.
Property gifts in Β/Γ use the same progressive scales as inheritance, but
cash gifts/parental grants are taxed at a flat autonomous rate:
Α 10%, Β 20%, Γ 40% (no tax-free; for Α the €800,000 applies only via bank transfer).
How the progressive scale works (example)
Take an estate of €500,000 to a child (Category Α). Each band is taxed at its own rate — not the whole value at the top rate:
| Band | Tax |
|---|---|
| €0 – €150,000 (0%) | €0 |
| €150,000 – €300,000 (1%) | €1,500 |
| €300,000 – €500,000 (5%) | €10,000 |
| Total | €11,500 |
Indicative information — not legal or tax advice. Privacy policy. Greek version: Ελληνικά.