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).

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