Who Pays Greek Inheritance Tax and When
The tax is paid by the heir (or donee), the return is filed with AADE within a deadline, and the tax can be paid in instalments.
Last updated: June 2026
Who bears it
The person liable is the heir / legatee for their share, or the donee for a gift/parental grant. Each beneficiary files separately.
Filing deadline
The inheritance tax return is generally filed within 9 months of the death (or 1 year if the death occurred abroad or the heir lived abroad). For gifts/parental grants, the return precedes the notarial deed.
Payment in instalments
The tax can be paid in up to 12 equal bimonthly instalments, each not less than €500 (except the last). A discount usually applies for a lump-sum payment.
Calculate your tax Know the amount before you fileThe notary's role
Transferring real estate (a gift/parental grant or acceptance of inheritance) requires a notarial deed. The notary checks the documents and coordinates the process; their fee is a separate cost from the tax.
Indicative information — not legal or tax advice. Confirm deadlines with a notary/accountant. Privacy policy. Greek version: Ελληνικά.