What Is Greek Inheritance Tax?

Greek inheritance tax is the tax an heir pays on property acquired due to death. It is calculated on a progressive scale that depends on the family relationship with the deceased and the value of the estate.

Last updated: June 2026

Who pays

The tax is paid by each heir separately, on the share they receive. The closer the relationship, the higher the tax-free amount and the lower the rates.

The three relationship categories

• Category Α: spouse, civil-partner, children, grandchildren, parents. Tax-free €150,000 (specifically €400,000 for a surviving spouse or minor child).
• Category Β: siblings, grandparents, great-grandchildren, in-laws. Tax-free €30,000.
• Category Γ: other relatives or unrelated persons. Tax-free €6,000.

How it is calculated

Only the amount above the tax-free threshold is taxed, progressively: the first band at a low rate, higher bands at higher rates. See the brackets by category.

For real estate the taxable value is the objective value; for money or movables, their value.

Payment

The declaration is filed with AADE. The tax can be paid in up to 12 equal bimonthly instalments (not less than €500 each).

What the estate includes

The taxable value includes real estate (at its objective value), cash and deposits, vehicles, securities (e.g. shares) and other assets passing to the heir. Certain debts and charges of the estate may be deducted from the value.

Same estate, different tax

For an estate worth €200,000: a child (Α) pays just €500 (tax-free €150,000, 1% on the next €50,000). A sibling (Β) pays €13,500, while an unrelated person (Γ) pays €51,600. Same estate, completely different tax — which is why the relationship is decisive.

Indicative information — not legal or tax advice. Privacy policy. Greek version: Ελληνικά.